current assets - translation to ρωσικά
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current assets - translation to ρωσικά

AN ASSET WHICH CAN EITHER BE CONVERTED TO CASH OR USED TO PAY CURRENT LIABILITIES WITHIN 12 MONTHS
Current assets; Current Asset

current assets         
1) оборотный капитал; оборотные средства; оборотные фонды
2) текущие [легкореализуемые, ликвидные] активы
current assets         

[kʌrənt'æsets]

бухгалтерский учет

оборотные активы [фонды, средства]

текущие активы (активы, которые используются, расходуются, обмениваются или каким-л. другим образом меняют форму в течение в течение 12 месяцев, или в течение одного операционного цикла, если он превышает 12 месяцев (напр., запасы сырья, материалов, топлива, готовой продукции, счета в банках, средства в кассе, дебиторская задолженность и т. п.))

экономика

текущие

легкореализуемые ликвидные активы

оборотный капитал

оборотные средства

оборотные фонды

синоним

circulating capital; current capital; working capital

антоним

noncurrent assets

Смотрите также

cumulative throughflow; fractional throughflow

current asset         

бухгалтерский учет

оборотный [текущий] актив

Смотрите также

current assets

Ορισμός

НЕЛИКВИД
имущество, которое не может быть использовано в данном предприятии и подлежит ликвидации, продаже.
Продажа неликвидов.

Βικιπαίδεια

Current asset

In accounting, a current asset is any asset which can reasonably be expected to be sold, consumed, or exhausted through the normal operations of a business within the current fiscal year or operating cycle or financial year (whichever period is longer). Typical current assets include cash, cash equivalents, short-term investments which in the ordinary activity are mainly related to non-strategic companies in the process of being sold (usually as a result of private negotiations), accounts receivable, stock inventory, supplies, and the portion of prepaid liabilities (sometimes referred to as prepaid expenses) which will be paid within a year. In simple words, assets which are held for a short period are known as current assets. Such assets are expected to be realised in cash or consumed during the normal operating cycle of the business. On a balance sheet, assets will typically be classified into current assets and long-term assets.

The current ratio is calculated by dividing total current assets by total current liabilities. It is frequently used as an indicator of a company's liquidity, which is its ability to meet short-term obligations. The difference between current assets and current liability is referred to as trade working capital.

The quick ratio, or acid-test, measures the ability of a company to use its near cash or quick assets to extinguish or retire its current liabilities immediately. Quick assets are those that can be quickly turned into cash if necessary. It would not be used for substantial period of time such as, normally, twelve months.

Παραδείγματα από το σώμα κειμένου για current assets
1. Three years ago IBM had working capital, surplus current assets over current liabilities, of $10 billion.
2. SABIC’s current assets also rose to SR60.32 billion in 2006 from SR45.64 billion in 2005 and SR35.23 billion in 2004.
3. The balance sheet showed current assets at Dh1.'42 billion of which Dh1.85 billion is cash and cash equivalent.
4. The hospital‘s current debt totals NIS 216 million (NIS 82 million to the Health Ministry), with current assets of only NIS 148 million.
5. So far, the national committee‘s $25 million bankroll is the one bright spot for McCain and the GOP, far exceeding the current assets of the Democratic National Committee.
Μετάφραση του &#39current assets&#39 σε Ρωσικά