| 释义 |
流动资产liúdòng zīchǎn在企业的生产经营过程中,经常改变其存在状态的那些资产,例如原料、燃料、在制品、半成品、成品、现金和银行存款等(跟‘固定资产’相对as opposed to ‘fixed assets'})。{current assets; liquid assets; revolving assets; circulating or floating assets; assets that change form within the production and management processes of an enterprise, such as raw materials, fuel, unfinished, semi-finished and finished products, cash, bank deposits, etc.} |