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Current assets

Nghe phát âm
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CURRENT ASSETS are those assets of a company that are reasonably expected to be realized in cash, or sold, or consumed during the normal operating cycle of the business (usually one year). Such assets include cash, accounts receivable and money due usually within one year, short-term investments, US government bonds, inventories, and prepaid expenses.


Thuộc thể loại

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  • Current capital

    , current capital see working capital .
  • Current cash debt ratio

    , current cash debt ratio measures ability to pay current liabilities in given year with cash derived from operating activities. calculated using net cash...
  • Current cost

    , current cost is the cost which would be incurred for replacement of an asset.
  • Current cost accounting

    , current cost accounting is a system of accounting which adjusts for changing pricing.
  • Current coupon

    , current coupon is the the coupon for a recently issued bond that reflects the prevailing level of interest rates, with the result that the bond...
  • Current debt to total debt

    , current debt to total debt shows current liabilities as a percent of total debt. smaller firms carry proportionally higher level of current debt to total...
  • Current face

    , current face, in securities, is the current monthly remaining principal of a certificate computed by multiplying the original face value of...
  • Current liabilities

    , current liabilities are liabilities to be paid within one year of the balance sheet date.
  • Current maturities-l/t/d

    , current maturities-l/t/d is that portion of long term obligations which is due within the next fiscal year.
  • Current portion of long-term debt

    , current portion of long-term debt is only that portion of long-term obligations (payable in more than one year) which are owed and payable in the current...
  • Current ratio

    , current ratio, a comparison of current assets to current liabilities, is a commonly used measure of short-run solvency, i.e., the immediate ability of...
  • Current yield

    , current yield, in bonds, is the annual interest or dividend payments expressed as a percentage of the bond's current price. for bonds, where yield to...
  • Cusip

    , cusip is committee on uniform securities identification procedures. a standard nine-character alphanumeric system used to identify security issues.
  • Cusip number

    , cusip number is a unique nine-character alpha/numeric code assigned to a security by standard & poor's corporation, which appears on the face...
  • Custodian bank

    , custodian bank is the bank that acts a custodian to a mutual fund. does not manage anything, just holds the cash and securities and does the clerical.
  • Customer acquisition cost

    , customer acquisition cost is calculated by dividing total acquisition expenses by total new customers. however, there are different opinions on what...
  • Customs

    , customs are the authorities charged with collecting duty and controlling the entry of merchandise into a country.
  • Customs broker

    , customs broker is an individual or firm licensed to process entry and clear goods into the country for another.
  • Cut score

    , cut score is a point on a score scale in which scores at or above the point are in a different category or classification than scores below the point...
  • Cut-off rate

    , cut-off rate is the predetermined maximum rate and/or minimum rate at which the subject is still acceptable, but where a rate above the proscribed higher...
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