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

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