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1. The company lists its current assets at $56.9 million.

2. The four major categories of cur-rent assets held by most firms are cash, marketable securities, accounts receivable, and inventory.

3. As a firm grows, current assets will generally grow faster than current liabilities.

4. Current assets, particularly accounts receivable and inventory, often represent the largest single category of asset investment for many firms.

5. Investments Investments included in current assets are stated at the lower of cost and net realisable value.

6. Fixed assets plus net current assets less long-term sources of funding, less shareholders' equity equals the short-term funding required.

7. Next, changes in current asset and liability accounts that impact cash must be accounted for.

8. Thus far we have seen that current assets are listed in order of liquidity, or nearness to cash.

9. Some current assets are by nature needed to maintain the company operations and would not normally be available to meet short-term obligations.

10. It is generally classified as a current asset.

11. It is generally as a current asset.

12. The most common ratio using current asset and current-liability data is the current ratio, which is current assets divided by current liabilities.

13. Accounts receivable are treated as a current asset on a balance sheet.

14. Normally a current asset.

15. Within the current asset category, the items are listed in the order of their liquidity, the most liquid first and the least liquid last.

16. Gross profit margin and the proportion of current asset is positive correlative with trade credit that firm provide and use respectively.

17. One extremely important balance sheet relationship is that of current assets to current liabilities.

18. As cur-rent assets grow with sales, for example, the overall level of current assets will increase permanently.

19. It is likely to be converted into cash and is part of the operating cycle therefore a current asset.

20. A conservative policy implies that the firm is less aggressive in minimizing current assets and employing short-term debt.

21. The asset section of the balance sheet is divided into two major sections: current assets and fixed assets.

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22. The group's total intangible assets come to ￡13.922m, and total fixed and current assets to ￡24.869m.

23. For example, existing flow ratios can't provide the composition of current asset, and the users of financial statements can't understand the specific weight of each element of current asset clearly.

24. As a key point of the cost chain, inventory is a less liquidable item which occupy the biggest share in current asset.

25. This creates path-independent market evolution, because the belief is that markets are instantaneously efficient and reflect all information in current asset prices.

26. Current assets that cannot be classified under the above current asset headings.

27. In the enterprise's balance sheet, even a single coin won't be added regardless how much fixed asset and current asset the enterprise owns.

28. Obviously, you won't find much fixed income exposure in our current asset allocation portfolios given the valuation case laid out above.

29. They are classified on the balance sheet as a current asset .

30. Acid test Ratio is used for measuring the ability of reimbursing current liability by current asset. It could be represented by the cash asset divided by current liability.