| Change log entry 78650 | |
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| Processed by: | richwarm (2023-04-15 04:58:29 GMT) |
| Comment: |
<< review queue entry 73747 - submitted by 'tubbums32' >> ------------------------------------ Editor: "current assets" is correct. That's what I believe the following definition is saying: 指企業資產中可在一定的營業週期內，變現或運用的資產。如現金、銀行存款、短期投資、應收帳款、應收票據、債券、存貨等（與「固定資產」相對）。 https://www.moedict.tw/~%E6%B5%81%E5%8B%95%E8%B3%87%E7%94%A2 In particular, note the last bit: （與「固定資產」相對） The opposite of "fixed assets" is "current assets" rather than "liquid assets". * * * I don't think "liquid assets" is *technically* correct as a definition of 流动资产 — at least, not in the context of financial reporting. But I think people do use 流动资产 in a broader sense, so I'll include "liquid assets" as a second sense. * * * Here's what ChatGPT has to say. (Admittedly, you have to take it with a grain of salt.) Q. Is there a difference between "current assets" and "liquid assets", and does 流动资产 match the meaning of either or both of those terms? ChatGPT: Yes, there is a difference between "current assets" and "liquid assets." "Current assets" are assets that are expected to be converted into cash or used up within a year or an operating cycle, whichever is longer. Examples of current assets include cash, accounts receivable, inventory, and prepaid expenses. "Liquid assets," on the other hand, are assets that can be easily converted into cash without significant loss in value. Cash is the most liquid asset, followed by short-term investments such as stocks and bonds. In terms of the Chinese term "流动资产" (liúdòng zīchǎn), it generally corresponds to the concept of "current assets" in accounting and finance, which includes assets that are expected to be converted into cash or used up within a year or an operating cycle, whichever is longer. Therefore, 流动资产 would not be an exact match for the concept of "liquid assets," which specifically refers to assets that can be easily converted into cash without significant loss in value. Q. What is the best-matching Chinese term for "liquid assets", then? ChatGPT: The best-matching Chinese term for "liquid assets" is "流动性资产" (liúdòngxìng zīchǎn), which literally means "assets with liquidity." This term is commonly used in finance and accounting to refer to assets that can be easily converted into cash without significant loss in value, such as cash, bank deposits, marketable securities, and short-term investments. |
| Diff: |
- 流動資產 流动资产 [liu2 dong4 zi1 chan3] /current asset/ # + 流動資產 流动资产 [liu2 dong4 zi1 chan3] /liquid asset/current asset/ + 流動資產 流动资产 [liu2 dong4 zi1 chan3] /(financial reporting) current assets/liquid assets/ |