current assets的音標為[?k?r?nt ??z??(r)]，基本翻譯為“流動資產”，速記技巧為：current（流動的）+ assets（資產）。

current assets的英文詞源是拉丁語“currere”和“assetus”，意為“流動的”和“資產”。

變化形式：復數形式為current assets。

相關單詞：

1. current - 意為“現在的，當前的”，來源于拉丁語“currere”，意為“流動”。

2. cash - 意為“現金”，直接來源于current assets。

3. inventory - 意為“存貨清單”，來源于拉丁語“inventus”，意為“被發現的”。

4. marketable - 意為“可銷售的”，來源于拉丁語“mercatus”，意為“交易”。

5. liquid - 意為“流動的，可轉讓的”，來源于拉丁語“liquus”，意為“液體”。

6. assets - 意為“資產”，直接來源于拉丁語“assetus”，意為“財產”。

7. financial - 意為“金融的”，來源于拉丁語“financius”，意為“金融的，財務的”。

8. market - 意為“市場”，直接來源于拉丁語“mercatus”，意為“交易的地方”。

9. balance sheet - 意為“資產負債表”，由balance（平衡）和sheet（表格）組成，表示資產和負債的平衡關系。

10. capital - 意為“資本”，來源于拉丁語“capitulus”，意為“頭，資本”。current assets與capital共同構成了企業財務狀況的重要部分。

常用短語：

1. current assets on hand

2. current assets turnover

3. current ratio

4. liquid assets

5. cash and cash equivalents

6. marketable securities

7. unencumbered assets

雙語例句：

1. The company has a current assets of $10 million on hand.

2. The current assets turnover of the company is 3 times that of last year.

3. The current ratio indicates that the company has a high level of liquidity.

4. Liquid assets account for over 70% of the company"s total assets.

5. Cash and cash equivalents are the company"s main current assets.

6. The marketable securities held by the company are worth $2 million.

7. The company"s unencumbered assets exceed its liabilities, indicating a high level of financial flexibility.

英文小作文：

Current Assets are essential to a company"s operations and financial health. They include cash and cash equivalents, marketable securities, and unencumbered assets that can be easily converted into cash. These assets provide a company with immediate access to funds and enable it to meet its short-term financial obligations. A high current assets turnover indicates that the company is able to convert these assets into cash quickly and efficiently, which is an important factor in assessing a company"s financial performance. On the other hand, a low current ratio indicates that the company may have difficulty meeting its short-term obligations if its cash flow becomes constrained or if it experiences other financial difficulties. Therefore, it is crucial for companies to maintain a healthy mix of current and long-term assets to ensure their financial stability and growth.