actif circulant

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French[edit]

Pronunciation[edit]

  • IPA(key): /ak.tif siʁ.ky.lɑ̃/
  • Audio(file)

Noun[edit]

actif circulant m (plural actifs circulants)

  1. (accounting) current asset (asset which can reasonably be expected to be sold, consumed, or exhausted through the normal operations of a business within the current fiscal year)
    Coordinate term: actif immobilisé
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