简述流动资产与非流动资产的区别。
某企业报告其利润比上一年增长了15%，但营运资金同比下降了8%。这些数字说明了什么问题，可能会导致什么后果。
会计电算化对会计核算有什么影响？
简述管理会计和财务会计的关系。
简述资产的特征。
简述流动资产与非流动资产的区别。
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会计要素和会计等式
流动资产是指企业可以在1年或者超过1年的一个营业周期内变现或者耗用的资产，是企业资产中必不可少的组成部分。流动资产的内容包括库存现金、短期投资、应收票据、应收账款和存货等。非流动资产是1年内不能变现的资产。
非流动资产是指流动资产以外的资产，主要包括长期股权投资、可供出售金融资产、持有至到期投资、固定资产、无形资产等。
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