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(accounting) An asset on the balance sheet which is expected to be sold or otherwise used up in the near future, usually within one year, or one business cycle - whichever is longer, such as cash, accounts receivable, and inventory.
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current asset
The company's accounts receivable, a significant current asset, were re-evaluated during the audit.
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The company's accounts receivable, a significant current asset, were re-evaluated during the audit.
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