-
1 current assets
фін., бухг. поточні активи; оборотні активи; оборотні кошти; оборотні засоби; легкореалізовувані активи; ліквідні активиактиви (asset¹), що будуть використані, перетворені в готівку чи списані на видаток підприємством протягом року; ♦ до поточних активів відносять готівкові грошові запаси, дебіторську заборгованість (accounts receivable), запаси готової продукції, виробничі запаси сировини, матеріалів, палива, інвентар (inventory²) тощо═════════□═════════to manage current assets керувати поточними активамиcurrent assets ‡ A. assets¹ (383); current assets ‡ B. assets¹ (383)пор. current liabilities* * *оборотні кошти; короткострокові активи; оборотний капітал; ліквідні активи; поточні активи
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