[, ] () an asset that a company holds for a short period of time, including cash or sth that can easily provide cash, such as products to be sold; the value of these assets流动资产（公司短期内持有的资产，包括现金或容易变现的资产）◆The firm has $1.2 billion in current assets, of which $800 million is held in cash.公司拥有 12 亿元的流动资产，其中 8 亿元是现金。◆If current liabilities are greater than current assets, it becomes difficult to finance day-to-day operations.如果流动负债大于流动资产，便难以为日常营运提供资金。➡capital asset , current liability net current assets