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DictionarySeecurrent assetscurrent asset
Current AssetsCash and other assets expected to be converted to cash within a year. Examples include accounts receivable, prepaid expenses, and many negotiable securities. Current assets are calculated on a balance sheet and are one way to measure a company's liquidity. Current assets tend not to add much to the company's assets, but help keep it running on a day-to-day basis. See also: Fixed asset, Gross working capital.current asset Cash or an asset expected to be converted into cash within one year. In addition to cash, current assets include marketable securities, accounts receivable, inventories, and prepaid expenses. Current assets are typically not very profitable but tend to add liquidity and safety to a firm's operation. Also called gross working capital.AcronymsSeecalcium |