current assets

英 [ˈkʌrənt ˈæsets]

美 [ˈkɜːrənt ˈæsets]

n.  流动资产

BEC法律

柯林斯词典

• N-COUNT 流动资产
  Current assetsare assets which a company does not use on a continuous basis, such as stocks and debts, but which can be converted into cash within one year.
  1. The company lists its current assets at $56.9 million.
     该公司列明其流动资产为5,690万美元。

英英释义

noun

• assets in the form of cash (or easily convertible into cash)
  Synonym:liquid assetsquick assets

双语例句

• For instance, the decrease of current assets such as accounts receivable, inventory, prepaid expenses are added to net income.
  例如，应收账款、存货、预付费用等流动资产的减少额要加到净收益上。
• From the economic point of view, working capital is made up of the net current assets and permanent short-term liability.
  经济学视野下营运资金为永久性流动资产，即一般意义上的营运资金与永久性流动负债之和。
• The Balance sheet starts with the total cost of its fixed assets and any trade investments followed by a breakdown of net current assets.
  资产负债表一开头是公司的固定资产总额和公司的投资总额，接着是净流动资产分类。
• The portions of long-term liability payable by current assets or current liabilities or payable within one year or one operating cycle.
  长期负债将于一年内或一个营业周期内到期，并将以流动资产或流动负债偿还者。
• In Brazil FDI is mainly from mergering and acquisition, and it increases current assets but can not transform it into productivity.
  巴西的FDI有很大一部分来自并购，这样FDI增加了现有的资产，但没有转化为生产力。
• For this reason, marketable securities are usually listed in the balance sheet second among current assets, immediately after cash.
  由于这一原因，有价证券通常被认为是仅次于现金的流动资产，并作为流动资产的第二项列示于资产负债表上。
• Assets can be classified into current assets and non-current assets.
  资产可以划分为流动资产和非流动资产。
• Note: 1.the divisions for current assets and current liabilities are cancelled in the new accounting standards for business enterprises; therefore, the company is not required to fill in the proportion figures between the current assets and current liabilities.
  注：1、新《企业会计准则》取消了流动资产与流动负债的划分，因此公司无须填报流动资产与流动负债的比例指标。
• Article 23 Assets shall normally be divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.
  第二十三条资产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。
• Cash is listed first in the balance sheet, because it is the most liquid of all current assets.
  在所有的资产中，现金最具有流动性，因此，它作为流动资产的第一项列示于资产负债表上。