Muhasebe
Likit Aktifler (Quick Assets)
İngilizce: quick assets
Türkçe Tanım
Bir isletmenin, stoklari disarida birakarak kisa surede ve deger kaybi olmaksizin nakde cevrilebilecek donen varliklaridir; tipik olarak nakit, nakit benzerleri ve tahsil edilebilir alacaklardan olusur ve asit-test oraninin payini meydana getirir. Stoklarin dislanmasi bilincli bir muhafazakarliktir; nitekim stogun likiditesi sektore gore keskin bicimde degisir ve proje finansmaninda kredi verenler, kisa vadeli borc servisini karsilama kabiliyetini olcerken cogu zaman cari orani degil bu daha kati likit aktif tabanini esas alir.
English Definition
A firm's current assets that can be converted into cash quickly and without loss of value, excluding inventory; they typically comprise cash, cash equivalents and collectible receivables and form the numerator of the acid-test (quick) ratio. Excluding inventory is a deliberate conservatism, since inventory liquidity varies sharply by sector. In project finance lenders assessing the capacity to meet near-term debt service frequently rely not on the current ratio but on this stricter quick-asset base.