current assets such as receivable or prepaid rent are not included in the intangible classificatoryion, even though they are lacking in physical substance.

应收账款或预付租金等流动资产不包括在无形资产类别中，即使它们也没有实物形态。

the portions of long-term liability payable by current assets or current liabilities or payable within one year or one operating cycle.

长期负债将于一年内或一个营业周期内到期，并将以流动资产或流动负债偿还者。

current assets include cash, receivables, bank deposits and trade investment.

流动资产包括：现金，应收款项，银行存款和贸易投资等。

it refers to the fund which is needed to maintain the company「s operation. traditionally, it is the gap between the current assets and current liabilities.

指维持企业经营正常运行所需要的资金，传统的观点为企业的流动资产与流动负债的差额。

ratio of current assets to current liabilities. it is the main liquidity ratio .

指流动资产与流动负债的比率，是主要的流动性比率。

the most common ratio using current asset and current-liability data is the current ratio, which is current assets divided by current liabilities.

利用流动资产和流动负债数据计算的最常见的比率是流动比率，即流动资产除以流动负债。

it provides a variety of approaches for identifying the appropriate business elements to expose as services components by analyzing current assets and data structures.

它提供了多种方法，通过分析当前的资产和数据结构来选择合适的业务元素成为服务组件。

notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value.

能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据，归入流动资产，并按面值入帐。

current assets unrestricted cash or other asset held for conversion within a relatively short period into cash or other readily convertible asset or currently useful goods or services.

流动资产不受限制的现金，或其它在相对较短的时间内可转换成现金或其他易于转换的资产，以及目前可使用的货物或劳务。

from the economic point of view, working capital is made up of the net current assets and permanent short-term liability.

经济学视野下营运资金为永久性流动资产，即一般意义上的营运资金与永久性流动负债之和。

current ratio indicator of company」s ability to pay short-term obligations; calculated by dividing current assets by current liabilities .

流动比率企业履行短期债务责任能力的指标，计算方法为流动资产除以流动负债。

therefore, prepaid expenses are listed as current assets until their benefit expires or they are used up.

所以，预提费用被作为流动资产列示，直到他们的权益到期或被耗尽。

in the analysis of current assets management it introduces the cash management, the inventories management and the accounts receivables management.

在流动资产管理分析中，主要介绍了现金管理、存货管理与应收账款管理。

if you check under current assets on the balance sheet, you will find cash and cash equivalents (cce or cc&e).

查一下资产负债表中流动资产项下，你会看到现金及等价物（cce或cc&e）。

accounts receivable is one of the important current assets of enterprises.

应收账款对企业来说是一项重要的流动资产。