actif circulant

French

Pronunciation

  • IPA(key): /ak.tif siʁ.ky.lɑ̃/
  • Audio:(file)

Noun

actif circulant m (plural actifs circulants)

  1. (accounting) current asset (asset which can reasonably be expected to be sold, consumed, or exhausted through the normal operations of a business within the current fiscal year)
    Coordinate term: actif immobilisé
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