流动资产（Current assets）

　　Current assets are defined as cash and other assets that are reasonably expected to be realized in cash or to be sold or consumed within one year or within the normal operating cycle of the business， whichever is longer. In addition to cash， current assets typically include temporary investments in marketable securities， notes receivable， accounts receivable， merchandise inventory and prepaid expense. Within the current asset category， the items are listed in the order of their liquidity， the most liquid first and the least liquid last. Cash is obviously the most liquid of all assets.

　　流动资产被定义为现金或其他可以被认为是现金或可以在一年或一个会计周期（两者的长者）出售的资产。除了现金，典型的流动资产还包括短期投资，包括可交易证券、应收票据、应收账款、存货和预付费用。在流动资产类别中，各个项目以流动性列示，最具有流动性的排在第一位，流动性最差的排在最后一位。现金明显是所有资产中最具有流动性的资产。