current assets

current assets的音标为[ˈkʌrənt ˈæzɪə(r)]，基本翻译为“流动资产”，速记技巧为：current（流动的）+ assets（资产）。

current assets的英文词源是拉丁语“currere”和“assetus”，意为“流动的”和“资产”。

变化形式：复数形式为current assets。

相关单词：

1. current - 意为“现在的，当前的”，来源于拉丁语“currere”，意为“流动”。

2. cash - 意为“现金”，直接来源于current assets。

3. inventory - 意为“存货清单”，来源于拉丁语“inventus”，意为“被发现的”。

4. marketable - 意为“可销售的”，来源于拉丁语“mercatus”，意为“交易”。

5. liquid - 意为“流动的，可转让的”，来源于拉丁语“liquus”，意为“液体”。

6. assets - 意为“资产”，直接来源于拉丁语“assetus”，意为“财产”。

7. financial - 意为“金融的”，来源于拉丁语“financius”，意为“金融的，财务的”。

8. market - 意为“市场”，直接来源于拉丁语“mercatus”，意为“交易的地方”。

9. balance sheet - 意为“资产负债表”，由balance（平衡）和sheet（表格）组成，表示资产和负债的平衡关系。

10. capital - 意为“资本”，来源于拉丁语“capitulus”，意为“头，资本”。current assets与capital共同构成了企业财务状况的重要部分。

常用短语：

1. current assets on hand

2. current assets turnover

3. current ratio

4. liquid assets

5. cash and cash equivalents

6. marketable securities

7. unencumbered assets

双语例句：

1. The company has a current assets of $10 million on hand.

2. The current assets turnover of the company is 3 times that of last year.

3. The current ratio indicates that the company has a high level of liquidity.

4. Liquid assets account for over 70% of the company"s total assets.

5. Cash and cash equivalents are the company"s main current assets.

6. The marketable securities held by the company are worth $2 million.

7. The company"s unencumbered assets exceed its liabilities, indicating a high level of financial flexibility.

英文小作文：

Current Assets are essential to a company"s operations and financial health. They include cash and cash equivalents, marketable securities, and unencumbered assets that can be easily converted into cash. These assets provide a company with immediate access to funds and enable it to meet its short-term financial obligations. A high current assets turnover indicates that the company is able to convert these assets into cash quickly and efficiently, which is an important factor in assessing a company"s financial performance. On the other hand, a low current ratio indicates that the company may have difficulty meeting its short-term obligations if its cash flow becomes constrained or if it experiences other financial difficulties. Therefore, it is crucial for companies to maintain a healthy mix of current and long-term assets to ensure their financial stability and growth.