流りゅう動どう資し産さん

noun

current assets

Accounting term for assets expected to be converted to cash or used within one year, such as cash, accounts receivable, and inventory. Contrasts with 固定資産 (fixed assets).

• 貸たい借しゃく対たい照しょう表ひょうでは、流りゅう動どう資し産さんは現げん金きんや売うり掛かけ金きんなどで構こう成せいされる。

  On the balance sheet, current assets consist of cash, accounts receivable, and the like.