current assets to current debt

current assets to current debt
отношение текущих активов к текущей задолженности
Это отношение получается в результате деления суммы текущих (оборотных) активов на сумму текущей задолженности. В текущие активы включаются наличные деньги, векселя и суммы к получению (за вычетом резервов на покрытие "плохих" долгов), товарные ссуды, товарные запасы и определенные федеральные, муниципальные ценные бумаги и ценные бумаги штатов по стоимости, не превышающей их рыночную цену. К текущей задолженности относят все обязательства, которые должны быть погашены в течение одного года.

Англо-русский словарь по инвестициям. 2014.

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