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Thai) 1:
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Balance Sheet
Assets
Current assets e.g., cash, short-term investment, trade account receivable, advance payment, inventory
Non-current assets – cash restricted or pledge, long-term investment, property plant and equipment
Liabilities
Current liabilities – money that is owed within one year e.g., short-term loan, bank overdraft, trade account payable
Long-term liabilities e.g., long term loan, debenture
Shareholders’ equity (book value) = assets – liabilities
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