current assets
[ˈkɜːrənt ˈæsets]
nounpl: current assets
ativo circulante
1. Assets of a company that are expected to be converted into cash or used up within one year or within the normal operating cycle of the business, whichever is longer
The company's current assets include cash, accounts receivable, and inventory.
O ativo circulante da empresa inclui caixa, contas a receber e estoque.
2. Short-term resources owned by a business that can be quickly liquidated for cash
Analyzing current assets is crucial for assessing a company's liquidity.
Analisar o ativo circulante é crucial para avaliar a liquidez de uma empresa.
This is a fundamental accounting term used globally in financial reporting and analysis. In Brazil, companies follow international accounting standards (IFRS) where 'ativo circulante' is the standard terminology. The concept is essential for evaluating corporate financial health and is commonly discussed in business schools, banking institutions, and corporate financial departments across both Brazil and the United States.
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