Muhasebe
donen varliklar
İngilizce: floating assets
Türkçe Tanım
Nakit, stoklar ve alacak hesaplari gibi isletmenin olagan faaliyetleri sirasinda deger ve bilesimleri surekli degisen cari varliklardir. Sabit varliklardan farkli olarak bir faaliyet dongusu icinde nakde donusturulmesi beklenir. Donen varliklarin yonetimi isletme sermayesi optimizasyonu ve kisa vadeli likidite planlamasinin merkezinde yer alir.
English Definition
Current assets that are continuously changing in value and composition during the ordinary course of business, such as cash, inventory, and accounts receivable. Unlike fixed assets, floating assets are expected to be converted into cash within one operating cycle. The management of floating assets is central to working capital optimisation and short-term liquidity planning.