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

• 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。
• Current ratio indicator of company's ability to pay short-term obligations; calculated by dividing 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。
• 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。
• 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。
• 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。
• 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 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。
• 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。
• It provides a variety of approaches for identifying the appropriate business elements to expose as services components by analyzing 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。