TERMIUM Plus®

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Consult the Government of Canada’s terminology data bank.

CURRENT ASSET [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-03

English

Subject field(s)
  • Financial Accounting
  • Finance
DEF

Unrestricted cash or other asset that, in the normal course of operations, is expected to be converted into cash or consumed in the production of income within one year or within the normal operating cycle when that is longer than a year.

French

Domaine(s)
  • Comptabilité générale
  • Finances
DEF

Moyen financier qu'une entité peut utiliser sans restriction pour son exploitation ou son fonctionnement, ainsi que tout autre actif, qui dans le cours normal des activités, sera converti en argent, vendu ou consommé d'ici un an.

Spanish

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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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