current assets
英 [ˈkʌrənt ˈæsets]
美 [ˈkɜːrənt ˈæsets]
n. 流动资产
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.- 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。
- The company lists its current assets at $56.9 million.
英英释义
noun
- assets in the form of cash (or easily convertible into cash)
双语例句
- 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。 - 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。 - The most common ratio using current asset and current-liability data is the current ratio, which is current assets divided 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 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。 - 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。 - Oh yes, that's Fixed Assets and Current Assets.
喔，是“固定资产”和“流动资产”。 - 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。 - 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。 - 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。 - 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？