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The Asset which can be easily converted into a cash within the Accounting Period.
It's also called Short-Term Asset.
Typical Current Assets include cash, cash equivalents, short-term investments (marketable securities), accounts receivable, :
| Cash | Cash equivalents | Accounts receivable | Short-term Bonds | Others (stock inventory, supplies, |
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| the portion of prepaid liabilities |
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| etc.) |
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See also
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Business / Business Administration / Financial Management / Financial Accounting
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