| 单词 | current asset |
| 释义 | > as lemmascurrent asset current asset n. Business and Accounting a short-term asset of a business, etc., such as cash, trading stock, or money owed by debtors; frequently in plural; cf. capital asset n. at capital adj. and n.2 Compounds 1c, fixed asset n. at fixed adj. 6d. ΘΚΠ society > trade and finance > financial dealings > types of money-dealing > [noun] > provision of capital > capital or principal > types of stock1598 artificial capital1772 circulating capital1776 natural capital1785 money capital1791 working capital1798 reserve1819 authorized capital1825 current asset1826 loan capital1848 capital asset1851 water1867 capital equipment1893 refugee capital1926 risk capital1927 hot money1936 venture capital1943 risk money1944 exposure1975 1826 Rep. Select Comm. Promissory Notes in Scotl. & Ireland 139 I have understood that they had a personal bond from the partners of the bank..besides having the current assets of the bank deposited in their hands as far as they could be. 1855 Railway Rec. 27 Jan. 57/3 The balance might fairly be reckoned as a current asset unexhausted until the end of the year. 1925 Univ. Jrnl. Business 3 382 Liquidity of current assets varies with the ratio of cash, salable securities, notes and accounts receivable (less adequate reserves for bad debts), to total current liabilities (divide the total of the first four items by total current liabilities). 1996 Which? Guide to starting your own Business (new ed.) vi. 107 Another test of solvency is to see whether the business, as a going concern, can meet its current liabilities out of its current assets. 2002 D. Goleman et al. Business: Ultimate Resource 861/1 Current assets include cash, cash equivalents, marketable securities, inventories, and prepaid expenses that are expected to be used within one year or a normal operating cycle. < as lemmas |
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