Current assets of enterprises shall include cash on hand, cash in bank, marketable securities, receivable, prepayments and in-ventory. 企业的流动资产包括现金,银行存款,有价证券,应收和预付款项以及存货等。
Current assets refer to those assets which will be realized or consumed within one year of their acquisition, or within an operating cycle longer than a year, including cash, accounts receivable, prepayments, and inventories, etc. 流动资产是指可以在一年或者超过一年的一个营业周期内变现或耗用的资产,包括现金、应收及预付款项、存货等。