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1. Current assets are important to businesses because they are the assets that are used to fund day-to-day operations and pay ongoing expenses. Depending on the nature of the business, current assets can range from barrels of crude oil, to baked goods, to foreign currency.
2. In personal finance, current assets include cash on hand and in the bank, and marketable securities that are not tied up in long-term investments. In other words, current assets are anything of value that is highly liquid.
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1. текущие, легкореализуемые ликвидные активы
2. 1) оборотный капитал
2) оборотные средства, оборотные фонды
2) текущие [легкореализуемые, ликвидные] активы
оборотні кошти; короткострокові активи; оборотний капітал; ліквідні активи; поточні активи