current assets

n.流动资产

柯林斯词典

N-COUNT 流动资产Current assets are 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.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。

双语例句

Article 23 Assets shall normally be pided 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。

For example, business ***ysts can use class or object diagrams to model a business's current assets and resources, such as account ledgers, products, or geographic hierarchy. 举例来说，业务分析师可以使用类或对象图，来为当前的资产和资源建模，例如分类账，产品或地理层次。

It provides a variety of approaches for identifying the appropriate business elements to expose as services components by ***yzing current assets and data structures. 它提供了多种方法，通过分析当前的资产和数据结构来选择合适的业务元素成为服务组件。

The increase in assets is caused mainly by current assets, the long-term assets have decreased. 总资产的增长主要是由于流动资产的增长导致的，长期资产是下降的。

Current assets of enterprises shall include cash on hand, cash in bank, marketable securities, receivable, prepayments and in-ventory. 企业的流动资产包括现金，银行存款，有价证券，应收和预付款项以及存货等。

The time period used in defining current liabilities parallels that used in defining current assets. 确定流动负债与确定流动资产的期间应一致。

The most common ratio using current asset and current-liability data is the current ratio, which is current assets pided by current liabilities. 利用流动资产和流动负债数据计算的最常见的比率是流动比率，即流动资产除以流动负债。

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。

Current assets such as accounts receivable or prepaid rent are not included in the intangible classificatory ion, even though they are lacking in physical substance. 应收账款或预付租金等流动资产不包括在无形资产类别中，即使它们也没有实物形态。

In addition to cash, current assets typically include temporary investments in marketable securities, notes receivable, accounts receivable, merchandise inventory and prepaid expense. 除了现金，典型的流动资产还包括短期投资，包括可交易证券、收票据、收账款、货和预付费用。

Let's have a look? oh yes, that's Fixed Assets and Current Assets. 让咱们来看看？？喔，是固定资产和流动资产。

Oh yes, that's Fixed Assets and Current Assets. 喔，是“固定资产”和“流动资产”。

It expresses the relationship of current assets to current liabilities. 它表达了流动资产与流动负债之间的关系。

Debts which must be satisfied from current assets within the next operating period, usually one year. 在下一个经营期间，通常是一年内必须用流动资产偿还的债务。

Note: 1.the pisions 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。

Current ratio indicator of company's ability to pay short-term obligations; calculated by piding current assets by current liabilities. 流动比率企业履行短期债务责任能力的指标，计算方法为流动资产除以流动负债。

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。

Ratio of current assets to fixed assets 流动资产与固定资产比率

This is the accounting industry on the standards process to deal with current assets. 这就是会计上工业企业关于流动资产处理的标准过程。

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。

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。

On the balance sheet, assets shall be itemized by liquidity, including current assets, long-term investments, fixed assets, intangibles and others. 在资产负债表上，资产应当按照其流动性分类分项列示，包括流动资产、长期投资、固定资产、无形资产及其他资产。

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。

Accounting for current liabilities is similar to accounting for current assets. 对于流动负债的会计核算与流动资产相似。

Therefore, accounts receivable from customers are classified as current assets, appearing in the balance sheet immediately after cash and short-term investments in marketable securities. 因此应收账款被划分为流动资产，在资产负债表中仪排在现金和短期有价证券之后。

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。

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。

What's the difference between fixed assets and current assets? 固定资产和流动资产两者有什么区别呢？

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。

英英释义

noun

assets in the form of cash (or easily convertible into cash)

Synonym:liquid assetsquick assets