Русско-англо-русский юридический словарь

Working capital is calculated as current assets minus current liabilities. (Wikipedia)

balance sheet item. Financial data listed either under a major heading (assets, liabilities, owners' equity), or under a sub-heading (such as current assets, fixed assets, current liabilities, long-term liabilites) of a balance sheet. (BusinessDictionary)

Non-current assets are assets other than current assets, while current assets are assets which are expected to be realized in next 12 months or within normal operating cycle of a business. (http://accountingexplained.com)

Current assets are assets which can easily be converted into cash or used to pay-off current liabilities within one year.

Examples of current assets include cash, inventory, accounts receivable (money that customers owe the company), prepaid liabilities or other liquid assets. (en.tradimo.com)