current assets - cash and other assets that are expected to be converted to cash within a year., going concern - a business that is operating and making a profit., balance sheet - a statement of the assets, liabilities, and capital of a business or other organization at a particular point in time, detailing the balance of income and expenditure over the preceding period., financial year - a period of twelve months, used by government, business, and other organizations in order to calculate their budgets, profits, and losses., fixed asset - a long-term tangible asset that a firm owns and uses to produce income and is not expected to be used or sold within a year., charge - demand (an amount) as a price for a service rendered or goods supplied., book value - the value of a security or asset as entered in a firm's books.,

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