circulating assets

circulating assets
An alternative term for *working capital (definition 1).

Auditor's dictionary. 2014.

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Look at other dictionaries:

  • circulating assets — See: current assets …   Accounting dictionary

  • circulating assets — See current assets …   Big dictionary of business and management

  • circulating assets — noun plural : current assets …   Useful english dictionary

  • assets — I noun available means, belongings, bona, capital, chattels, effects, estate, funds, goods, holdings, inventories, money, pecuniary resources, personal effects, personal resources, possessions, principal, property, reserves, resources, riches,… …   Law dictionary

  • Circulating capital — refers to physical capital and operating expenses, i.e., short lived items that are used in production and used up in the process of creating other goods or services. This is roughly equal to Intermediate consumption. It includes raw materials,… …   Wikipedia

  • current assets — circulating assets; = circulating capital; = floating assets The assets of an organization that are constantly changing their form and are circulating from cash to goods and back to cash again. Cash is used to purchase raw materials, which become …   Accounting dictionary

  • current assets — circulating assets; circulating capital; floating assets The assets of an organization that are constantly changing their form and are circulating from cash to goods and back to cash again. Cash is used to purchase raw materials, which become… …   Big dictionary of business and management

  • circulating capital — current assets …   Accounting dictionary

  • circulating capital — /ˌsɜkjəleɪtɪŋ ˈkæpətl/ (say .serkyuhlayting kapuhtl) noun Finance capital which has been used to acquire assets intended to be sold or resold at a profit (opposed to fixed capital) …  

  • floating or circulating capital — Capital retained for the purpose of meeting current expenditures. The capital which is consumed at each operation of production and reappears transformed into new products. Capital in the form of current, as opposed to fixed, assets …   Black's law dictionary

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