Current Assets / Activo Circulante

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Current Assets / Activo Circulante

Post by Margarida Sousa on Thu Aug 18, 2016 9:23 pm

Current Assets
Current (Adjective)
Assets (Noun)

Activo Circulante
Activo (Substantivo)
Circulante (Adjectivo)

In August we are bringing you terms/expressions on Financial Vocabulary.
Current Assets: In the UK Current Assets are also known as Current Accounts.  Current Assets are balance sheet accounts that represent the value of all assets that can reasonably expect to be converted into cash within one year.  
Este mês decidimos trazer-lhe termos / expressões do vocabulário Financeiro.
Activo Circulante: É uma conta do balanço que representa o valor de todos os activos que podem facilmente ser convertidos em dinheiro no prazo de um ano.

Current Assets
From Wikipedia, the free encyclopedia
In accounting, a current asset is any asset which can reasonably be expected to be sold, consumed, or exhausted through the normal operations of a business within the current fiscal year or operating cycle (whichever period is longer). Typical current assets include cash, cash equivalents, short-term investments, accounts receivable, stock inventory and the portion of prepaid liabilities which will be paid within a year.[1]
On a balance sheet, assets will typically be classified into current assets and long-term assets.[2]
The current ratio is calculated by dividing total current assets by total current liabilities. It is frequently used as an indicator of a company's liquidity, its ability to meet short-term obligations

Margarida Sousa

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