current assets

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Related to Current asset: Current liabilities
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  • noun

Synonyms for current assets

assets in the form of cash (or easily convertible into cash)

References in periodicals archive ?
The goal of working capital management is to manage the firm's current assets in such a way that a satisfactory level of working capital is maintained at all times.
Average debt is running about 30 percent to 35 percent of total current asset value.
Investments held as current assets 445,016 228,501 Cash at bank and in hand
According to conventional thinking, it would be defined as current assets ($200 cash) minus current liabilities ($4,000 CPLTD) or a negative $3,800.
Accounts receivable is an important part of current assets that must be carefully managed.
1993, the district court found that the IRS focused too heavily on the significant amount of net current assets and did not consider the nature of the business when determining reasonable business needs.
He also evaluates the relationship between inventory to current assets, inventory to total assets, inventory to working capital, and inventory to capital employed.
Current assets less current liabilities gives you working capital.
Generally, the current assets of accounts receivable and inventory serve as the borrowing base for a revolving credit facility that can be drawn down and repaid.
Working capital, defined as current assets (CA) minus current liabilities (CL), is often measured using the current ratio (CA divided by CL), or the quick or "acid test" ratio (CA minus inventory, divided by CL).
Montclair Medical Associates Statement of assets and liabilities--modified cash basis December 31, 1994 Assets Current assets Cash $600,000 Prepaids 2,000
The new standard would begin by combining parts of IAS 1, Disclosure of Accounting Policies, IAS 5, Information to Be Disclosed in Financial Statements, IAS 13, Presentation of Current Assets and Current Liabilities, other existing standards and the IASC Frame-work for the Preparation and Presentation of Financial Statements.
At the end of fiscal year ended June 30, 2006, the Company had $201,845 of current assets and $458,474 of current liabilities compared to $107,715 in current assets and $276,748 in current liabilities for fiscal year 2005.
The purchase price is subject to adjustment dependent upon Valence's net current assets as of June 30, 2006 as determined by the parties' auditors.