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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:

CashCash equivalentsAccounts receivableShort-term BondsOthers (stock inventory, supplies, the portion of prepaid liabilities etc.)


See also


Business / Business Administration / Financial ManagementFinancial Accounting

Asset ] [ Fixed Asset ] [ Intangible Asset ] [ Current Asset ]