noun
liquid assets; current assets
Accounting term for assets that can be quickly converted to cash, such as cash itself, bank deposits, and marketable securities.
当座資産には現金や普通預金が含まれる。
Liquid assets include cash and ordinary deposits.
流動資産 is a broader category of current assets that includes 当座資産 plus inventory and other short-term assets.
Compound of 当座 (とうざ, 'current, immediate') and 資産 (しさん, 'assets'). The term is used in accounting contexts.