流动资产项目
流动资产项目-
是资产负债表的一个流动资产项目，包括库存现金、银行存款和其他货币资金三个总账账户的期末余额，具有专门用途的货币资金不包括在内。
The balance sheet is a flow of assets , including cash , bank deposits and other currency fund three general ledger account at the end of the period , specialized use of monetary funds is not included .
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一年内到期的长期投资，应当在流动资产下单列项目反映。
Long-term investment matured within a year shall be itemized in the financial statements separately under the caption of current assets .
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不能用于偿付流动负债的现金被列示在资产负债表的流动资产项目之后的投资和基金项目。
Cash that is not available for paying current liabilities should be listed just below the current asset section of the balance sheet in a section entitled Investments and Funds .