流动资产项目（Current Assets）是指企业在一年或者超过一年的一个营业周期内可以变现或者运用的资产，是企业资产中必不可少的组成部分。
在流动资产类别中，各个项目以流动性列示，最具有流动性的排在第一位，流动性最差的排在最后一位。
Within the current asset category, the items are listed in the order of their liquidity, the most liquid first and the least liquid last.
作为企业流动资产中所占比例最大、收益率最高而风险也最大的项目，存货具有数额大、种类多、收发频繁等特点。
As enterprise current assets as a proportion of the highest and largest and yields the biggest risk project, inventory amount and many kinds of big has, sending and receiving frequent etc.
作为费用成本核算链上的重要一环——存货，是企业流动资产中占用比例最大、流动性最弱的项目。
As a key point of the cost chain, inventory is a less liquidable item which occupy the biggest share in current asset.
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