CURRENT ASSETS are those assets of a company that are reasonably expected to be realized in cash, or sold, or consumed during the normal operating cycle of the business (usually one year). Such assets include cash, accounts receivable and money due usually within one year, short-term investments, US government bonds, inventories, and prepaid expenses.
COMMITTED FIXED COST: See COMMITTED COSTS
EARNING QUALITY is best determined through the inverse relationship between the amount of time elapsed between revenue recognition and cash collection.
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