current assets

n.流动资产

同：	[n.] liquid assets, quick assets

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。收藏
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。收藏
Floating capital: That portion of the capital of an enterprise not invested in fixed or other capital assets but in current and working assets.
流动资本，游资:指企业资本中未投资于固定资产或其他资本资产、而是以流动资产形式存在的资本。收藏
The quick ratio reflects the relationship of quick assets to current liabilities, it can tell analysts the ability of immediate debt paying.
速动比率反映了速动资产与流动负债之间的关系,它能告诉分析者公司的即期偿债能力。收藏
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。收藏

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assets in the form of cash (or easily convertible into cash)
[同] current assets, liquid assets, quick assets

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