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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 MatchesNoncurrent liabilityNoncurrent liabilityA liability due in one year. Current yieldCurrent yieldFor bonds or notes, the coupon rate divided by the market price of the bond. 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 production rateCurrent production rateThe highest interest rate permissible on current Government National Mortgage Association, mortgage-backed securities. Balance on current accountBalance on current accountA country's receipts minus payments for current account transactions. Equals the balance of trade plus net inflows of transfer payments. Further SuggestionsSpontaneous Current LiabilitiesHigh current income mutual fund Current maturity Other current assets Current liabilities Current account surplus Current account Current coupon issues high current income fund Current issue Permanent Current Assets Current rate method Permanent spontaneous current Liabilities Current account balance Noncurrent asset Current account deficit current liabilities Current income bonds Current coupon Current account current cost accounting current income Current ratio current account Net current assets |
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