activo realizable
... activo material 实物资产 activo realizable 可变卖资产 activo tangible 有形资产 ...
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与此同时，公众对资产流动性的看法也从以前的立足于（可变卖的）资产转变到现在的专注于（易借贷的）债务了。
Along the way the public perception of liquidity changed, from one based on assets (what you could sell) to one centered on liabilities (ease of borrowing).
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