Current assets Unrestricted cash or other asset held for conversion within a relatively short period into cash or other readily convertible asset or currently useful goods or services.
流动资产不受限制的现金，或其它在相对较短的时间内可转换成现金或其他易于转换的资产，以及目前可使用的货物或劳务。
Assets shall be grouped and itemized in the balance sheet according to their nature of liquidity, including current assets, long term investment, fixed assets, intangible assets and other assets.
在资产负债表上，资产应当按照其流动性分类分项列示，包括流动资产、长期投资、固定资产、无形资产及其他资产。
Assets shall be grouped and itemized in the balance sheet according to their nature of liquidity, including current assets, long term investment, fixed assets, intangible assets and other assets.
在资产负债表上，资产应当按照其流动性分类分项列示，包括流动资产、长期投资、固定资产、无形资产及其他资产。
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