noun
current assets
Accounting term for assets expected to be converted to cash or used within one year, such as cash, accounts receivable, and inventory. Contrasts with 固定資産 (fixed assets).
貸借対照表では、流動資産は現金や売掛金などで構成される。
On the balance sheet, current assets consist of cash, accounts receivable, and the like.
Fixed assets, long-term assets not easily converted to cash. 流動資産 are short-term and liquid, while 固定資産 are held for long-term use.
Compound of 流動 (flow, liquidity) and 資産 (assets). A straightforward technical term formed from Sino-Japanese elements.