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current receivable

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  • current assets — n. Property of a business that could or will be converted into cash as part of normal operations in the immediate future, usually within the year. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney… …   Law dictionary

  • current ratio — The ratio obtained when total current assets are divided by total current liabilities. A commonly used but not always good proxy for a firm s liquidity. American Banker Glossary Indicator of short term debt paying ability. Determined by dividing… …   Financial and business terms

  • Current ratio — Indicator of short term debt paying ability. Determined by dividing current assets by current liabilities. The higher the ratio, the more liquid the company. The New York Times Financial Glossary * * * current ratio current ratio ➔ ratio * * *… …   Financial and business terms

  • current assets — includes cash, short term deposits, customers accounts, stock (includes work in progress, raw materials and finished goods), that will be converted into cash during the normal course of business, within a year. Glossary of Business Terms The… …   Financial and business terms

  • Current Assets — 1. A balance sheet account that represents the value of all assets that are reasonably expected to be converted into cash within one year in the normal course of business. Current assets include cash, accounts receivable, inventory, marketable… …   Investment dictionary

  • Current asset — In accounting, a current asset is an asset on the balance sheet which can either be converted to cash or used to pay current liabilities within 12 months. Typical current assets include cash, cash equivalents, short term investments, accounts… …   Wikipedia

  • current asset — noun An asset on the balance sheet which is expected to be sold or otherwise used up in the near future, usually within one year, or one business cycle whichever is longer, such as cash, accounts receivable, and inventory. Ant: non current asset …   Wiktionary

  • current asset — A *short term *asset with an anticipated economic life of less than one year. Examples of current assets include *accounts receivable, *cash, and inventory …   Auditor's dictionary

  • current funds — Money circulating without discount; whatever is receivable and current by law as money, whether in the form of notes or coins. 36 Am J1st Money § 8. See currency …   Ballentine's law dictionary

  • Current assets — Value of cash, accounts receivable, inventories, marketable securities and other assets that could be converted to cash in less than 1 year. The New York Times Financial Glossary * * *    A company s assets that can be realized easily or rapidly… …   Financial and business terms

  • Accounts receivable — (A/R) is one of a series of accounting transactions dealing with the billing of customers who owe money to a person, company or organization for goods and services that have been provided to the customer. In most business entities this is… …   Wikipedia

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