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。

youdao

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。

youdao

In other words, given their current liabilities, they simply invested far too little in cash and liquid assets rather than too much in alternatives like private equity.

FORBES: How The Harvard And Yale Endowment Models Changed To Avoid A Repeat Of 2009

Second, prospective foreign buyers and American sellers should proactively think about all of the potential applications of the intellectual property and other assets that would be transferred in a transaction, including those well outside the scope of current product lines.

FORBES: If You Want to Buy an American Company, Ask Permission, Not Forgiveness