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.
GAI is Guaranteed Annual Income.
CONTINUING AUDITOR is the auditor of the current year who also audited the financial statements of the client for the previous year.
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