Current assets
Assets expected to turn into cash within the year.
Current assets are cash and bank balances, short-term investments, trade receivables and inventory. The counterpart is fixed assets — buildings, equipment and intangibles held for use rather than sale.
Comparing current assets against current liabilities shows whether a company can pay the coming months' bills. Where current liabilities exceed current assets persistently, the company depends on new funding or on its suppliers' patience.
Από πού προέρχεται το μέγεθος
Read from the “Total current assets” line of the balance sheet in the annual report.
Σχετικοί όροι