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English definition of “net current assets”

net current assets

noun [plural]     ACCOUNTING, FINANCE
a company's assets after its current liabilities (= debts that must be paid within 12 months) have been subtracted from its current assets (= assets that will be used or sold within 12 months): Shareholder funds and net current assets were in the negative at the end of 2009.
(Definition of net current assets noun from the Cambridge Business English Dictionary © Cambridge University Press)
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