Free business statistics and financial ratios
Accounts Receivable: A short-term asset, usually representing a credit for a completed sale.
Cash: Money on hand in checking, savings or redeemable certificate accounts.
Current Assets: The sum of a firm's cash, accounts receivable, inventory, prepaid expenses and marketable securities which can be converted to cash within a single operating cycle.
Current Liabilities: Measurable debt owed within one year, including accounts payable, accrued liabilities, taxes due and short-term notes due.
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