单词 | Current asset |
释义 | 流動資產 An asset within a company or business such as cash, short-term deposits, debtors’ account or inventory which can be converted into cash within a short period of time. The term covers prepaid expenses, sundry debtors, petty cash and cash at bank. See also Current ratio. 公司或業務的資金例如現金,短期定期款,債務人帳戶或財產清單而可於時間內轉換為現金。這名詞包括預繳開支,雜項債務,手上現金及銀行現金。另見 Current ratio。 |
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