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Inventories

• Includes raw materials, works in process, and finished goods.

 
 Referenced Terms
 Acid test ratio: Also called the quick ratio, the ratio of current assets minus Inventories, accruals, and prepaid items to current liabilities.Is another term to describe the Quick Asset Ratio. It measures an organization's liquidity by adjusting current assets by subtracting Inventories and then dividing by the current liabilities.See Quick Ratio.

 Acid test ratio: Also called the quick ratio, the ratio of current assets minus Inventories, accruals, and prepaid items to current liabilities.Is another term to describe the Quick Asset Ratio. It measures an organization's liquidity by adjusting current assets by subtracting Inventories and then dividing by the current liabilities.See Quick Ratio.

 Blanket inventory lien: A secured loan that gives the lender a lien against all the borrower's Inventories.

 Current assets: Refer to properties or items which are expected to be paid or sold within a year. The specific list is broad but can be categorized as cash, cash equivalents, securitized liquid investments, accounts receivable, Inventories, and securities maturing within a year.Short-term assets, expected to be converted into cash within one year or less.Appears on a company's Balance Sheet, representing cash, accounts receivable, inventory, marketable securities, prepaid expenses, and other assets that can be converted to cash within one year.Value of cash, accounts receivable, Inventories, marketable securities and other assets that could be converted to cash in less than 1 year.Assets that should be a source of cash in the short term; cash, accounts receivable and inventory

 Current assets: Refer to properties or items which are expected to be paid or sold within a year. The specific list is broad but can be categorized as cash, cash equivalents, securitized liquid investments, accounts receivable, Inventories, and securities maturing within a year.Short-term assets, expected to be converted into cash within one year or less.Appears on a company's Balance Sheet, representing cash, accounts receivable, inventory, marketable securities, prepaid expenses, and other assets that can be converted to cash within one year.Value of cash, accounts receivable, Inventories, marketable securities and other assets that could be converted to cash in less than 1 year.Assets that should be a source of cash in the short term; cash, accounts receivable and inventory

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