Non-current assets aur current assets mein sabse bada fark kya hota hai? 💼🕰️ Option: Non-current assets balance sheet ke liabilities side pe hote hain, current assets assets side pe, Non-current assets tangible hote hain, current assets intangible, Non-current assets investments hote hain, current assets operational resources, Non-current assets ek saal se zyada fayda dete hain, current assets ek saal ke andar use ho jate hain

Assets ki duniya mein time hi sab kuch hai, dost! ⏳💰 **Non-current assets vs Current assets:** 1. **Non-current assets (Long-term assets):** - Ek saal se zyada chalne wale maal - Jaise ghar, factory, ya long-term investments - Inhe jaldi bechne ka plan nahi hota 2. **Current assets:** - Ek saal ke andar cash mein badalne wale ya use hone wale items - Jaise cash, inventory, ya accounts receivable - Inhe jaldi liquidate kiya ja sakta hai **Ye fark kyu important hai:** - Company ki financial health samajhne mein madad karta hai - Short-term aur long-term planning mein use hota hai - Investors aur lenders isse company ki stability check karte hain Yaad rakhna: Non-current assets = Shaadi ke jode jaise, lambe time tak chalne wale. Current assets = Roz ke kapde, jaldi use ho jane wale! 👰‍♂️👔

**Current assets** wo cheezein hoti hain jo company ke paas **jaldi cash ban sakti hain**. Inki kuch khaas baatein: - Ye **ek saal ke andar** use ho jaati hain ya cash ban jaati hain - Examples: cash, accounts receivable, inventory - Ye company ki **short-term financial health** dikhati hain Current assets company ke liye **quick money** ki tarah hoti hain. Jaise aapke wallet mein paise, waise company ke paas ye assets! 🏃‍♂️💰

Aha! Ye to balance sheet ka chakkar hai! 📊🔍 **Sahi jawab: Revenue** Balance sheet ka magic samjho: - Ye ek company ki financial position ka family photo hai 📸 - Do main parts hote hain: Assets 💰 aur Liabilities 💸 - Liabilities mein hota hai jo company ne udhar liya hai ya chukana hai 🏦 Balance sheet pe kya milega: - Shareholders' fund: Maalik log ka paisa 👑 - Non-current liabilities: Lambe time ke karze 🕰️ - Current liabilities: Jaldi chukane wale bills 🧾 Par **Revenue** to income statement ka star hai! 🌟 - Ye to company ki kamai dikhata hai - Income statement pe milta hai, balance sheet pe nahi **Yaad rakhne wali tip:** Balance sheet = Snapshot of what company owns and owes Income statement = How much company earned over time Toh next time kisi company ki health check karni ho, balance sheet aur income statement dono ko dekho! 🩺💼

**Accumulated depreciation** aur **current year depreciation** ka rishta bilkul Bollywood movie jaisa hai! 🎬💑 **Accumulated depreciation** (balance sheet pe): - Ye hero hai jo saari kahani ka sum-up karta hai - Asset ki value kitni kam hui hai, uska total dikhata hai - Har saal ka depreciation jodta jata hai **Current year depreciation** (P&L pe): - Ye naya episode hai jo is saal ki kahani batata hai - Sirf current period ka depreciation dikhata hai Inke beech connection: - Current year ka depreciation accumulated depreciation mein add ho jata hai - Matlab, accumulated depreciation = pichle saalon ka total + is saal ka depreciation Ye samajhna zaroori hai kyunki: - Asset ki real value pata chalti hai - Financial reporting mein bahut important role play karta hai Toh jab bhi balance sheet aur P&L dekho, in dono ke beech ke pyaar ko samajhna na bhoolo! 😉📚

**Capital Gains = Mota Maal!** 💰🎉 Jab aap koi bada asset bechkar profit kamate hain, use **Capital Gains** kehte hain. Ye ho sakta hai: - Stocks bechne se 📈 - Property bechne se 🏠 - Bonds ya mutual funds bechne se 📊 **Yaad rakhne wali baatein:** - Short-term vs Long-term capital gains hote hain - Tax implications alag-alag ho sakte hain 💸🧾 - Har country ke rules alag hote hain **Doosre terms se confusion na ho:** - Asset Appreciation: Ye sirf value badhna hai, bechna nahi - Investment Returns: Ye broader term hai, includes dividends, interest, etc. - Profit Margins: Ye usually business profits ke liye use hota hai

**Asset Turnover Ratio** ek aisa financial ratio hai jo batata hai ki company apne **assets** se kitni acchi tarah **revenue** generate kar rahi hai. Ye ratio jitna zyada hoga, utna hi accha! Iska matlab kya hota hai? * **High ratio = Mast performance:** Agar ratio zyada hai, to company apne saamaan (assets) se khoob kamai kar rahi hai. * **Low ratio = Thoda tension:** Agar ratio kam hai, to company ko apne assets se zyada paisa banana seekhna hoga. **Ye ratio kyun important hai?** * Investors ko samajh aata hai ki company kitni smart hai apne resources use karne mein. * Company ki **operational efficiency** ka pata chalta hai. * Fundamental analysis mein ye ratio bahut kaam aata hai. Yaad rakhein, Asset Turnover Ratio sirf ek piece of the puzzle hai. Smart investors isse doosre ratios ke saath milake dekhte hain taki company ki poori picture samajh mein aaye. 🧩💼