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Non-current assets

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( Xem từ này trên từ điển Anh Việt)

NON-CURRENT ASSETS includes PPE (property, plant and equipment) as opposed to current assets which includes cash, cash equivalents (e.g. securities, short-term notes, etc.), inventory and accounts receivable.


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  • Non-discretionary

    , non-discretionary means it is mandatory, not up to the individual or company.
  • Non-discretionary accrual

    , non-discretionary accrual is a mandatory expense/asset that is recorded within the accounting system that has yet to be realized. an example of this...
  • Non-equity share

    , non-equity share is a share in an entity that a. evidences indebtedness of the entity to the holder of the share, and b. does not represent an equity...
  • Non-expendable property

    , non-expendable property is durable (e.g., equipment and furniture), lasting for a year or longer, and generally has a high dollar value. non-expendable...
  • Non-expense cash disbursement

    , non-expense cash disbursement is spending not shown on the income statement, i.e., the expenditure of cash on something that does not appear on the profit-and-loss...
  • Non-fixed asset

    , non-fixed asset is normally equipment and furnishings with an original purchase value less than some pre-determined value (e.g., < $1,000 in acquisition...
  • Non-fixed income

    , non-fixed income refers to any income that is not fixed, e.g. wages, profits realized on the sale of assets and/or securities. see fixed income .
  • Non-interest bearing bond

    , non-interest bearing bond is a bond issued at a discount from its par value and not paying any interest to the holder. the interest earned is determined...
  • Non-interest income

    , non-interest income, in securities, is comprised of service fees and trading and other income, excluding gains/losses on securities transactions.
  • Non-monetary asset

    , non-monetary asset see monetary asset .
  • Non-operating assets

    , non-operating assets is assets not necessary to ongoing operations of the business enterprise.
  • Non-performing asset

    , non-performing asset is an asset not effectual in the production of income. for example, in banking, commercial loans 90 days past due and consumer loans...
  • Non-professional subscriber

    , non-professional subscriber means any natural person who is neither: (a) registered or qualified in any capacity with the sec, the commodities futures...
  • Non-trade debt

    , non-trade debt is that debt where invoices are issued to individuals not suppliers (trade).
  • Noncallable

    , noncallable is a bond exempt from call by the issuer for a stated period of time.
  • Noncompetitive bid

    , noncompetitive bid, in securities, is a bid allowed to be placed on a noncompetitive basis by the u.s. treasury at one of its securities...
  • Noncurrent liabilities

    , noncurrent liabilities are liabilities that represent money the entity owes one year or more in the future. there are many line items in this category,...
  • Nonissuer

    , nonissuer means all entities except for those that register their securities with the sec.
  • Nonprofit organization

    , nonprofit organization is one that has committed legally not to distribute any net earnings (profits) to individuals with control over it such as members,...
  • Nonrecurring

    , nonrecurring is an income statement item that is infrequent in occurrence or unusual in nature.
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