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Este verbete ainda não foi traduzido para o seu idioma, portanto o original é exibido abaixo.
current asset
This term is a technical accounting designation used primarily in financial reporting and balance sheet analysis. It carries a neutral, professional tone and is strictly confined to business, finance, and accounting registers. Using it in a casual context would be anachronistic or overly formal.
In a practical sense, the term emphasizes liquidity. While a fixed asset represents long-term stability, a current asset represents immediate operational capacity. It is almost always contrasted with non-current or fixed assets to determine a company's short-term solvency and its ability to meet upcoming financial obligations.
Meanings
Examples
Cash and accounts receivable are the most common types of current asset.
We need to increase our current asset base to cover the upcoming quarterly payments.
The auditor asked why the current asset value dropped so sharply in December.
I wonder if we have enough current asset liquidity to survive a sudden market crash.
Inventory is listed as a current asset because we expect to sell it within six months.
Check the balance sheet and tell me the total current asset amount.
A high current asset ratio usually indicates that a company can easily pay its short term debts.
Is this prepaid insurance considered a current asset or a long term investment?