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Current assets |
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Current assetsValue of cash, accounts receivable, inventories, marketable securities and other assets that could be converted to cash in less than 1 year.Current assetsAssets of a company which are regularly turned over including cash, work in progress and debtors.Similar MatchesCurrent coupon issuesCurrent coupon issuesRelated: Benchmark issues Permanent spontaneous current LiabilitiesPermanent spontaneous current LiabilitiesThe minimum level of spontaneous liabilities that is always maintained by a firm. Current couponCurrent couponA bond selling at or close to par, that is, a bond with a coupon close to the yields currently offered on new bonds of a similar maturity and credit risk. Current ratioCurrent ratioA financial ratio which shows how easily the company could pay its bills if all its creditors demanded payment at once. Calculated as: (current assets) divided by (current liabilities)In theory this figure should be at least 1, because if it's lower than 1 it means that the company does not have the liquidity to pay all its creditors straight away. That said, some companies, notably supermarkets, happily survive on current ratios of less than 0.5.As always, it's best to compare the ratio of one company with others in its sector. Over 1.5 suggests excessive caution on the part of management.For a more stringent version of the current ratio, see 'acid test'. Current account balanceCurrent account balanceBalance on current account Further SuggestionsCurrent ratioBalance on current account Current income Current liabilities current account Current yield current liabilities Current account surplus Current issue high current income fund Other current assets Current maturity current income Noncurrent asset Current production rate Current income bonds Current prices Current account Current rate method High current income mutual fund Net current assets Current account Current account deficit Spontaneous Current Liabilities current cost accounting |
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