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current asset
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【经】 流动资产
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详细解释：
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以下为句子列表：
英文: 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.
中文: 比如，现行的流动比率不能提供流动资产的构成，报表使用者不能清晰地了解流动资产各要素的具体权重。
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英文: The most common ratio using current asset and current-liability data is the current ratio, which is current assets divided by current liabilities.
中文: 利用流动资产和流动负债数据计算的最常见的比率是流动比率，即流动资产除以流动负债。
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