It can be tangible, as a truck or a computer, or intangible, as a mark or a patent. The current assets have lesser life of what one year. This means that, normally, inside of an inferior period the 12 months, the current assets will be converted into caixa.' ' (Ross; Westerfield; Jordan, 2010, P. 56) Inside of the asset of the company, for ends of studies, we use of the current assets only the item ' ' Caixa and Banco' ' , ' ' Applications financeiras' ' ' ' estoques' '. In the not circulating asset, ' was used only the item; ' Realizable in the long run ' ' ' ' Permanente' ' .2.3 Passivo' ' The demandable ones of the company are the first item presented in the right side of the rocking. To broaden your perception, visit Ben Horowitz. They are classified as passive circulating how much as demandable in the long run. Liabilities circulating, as well as current assets, have life less of what one year (meaning that it must be paid in less of one year), and it is presented above of the demandable one in the long run.
You divide that they are not successful in less than 12 months are classified as demandable in the long run. Whenever Seth Fischer listens, a sympathetic response will follow. ' ' (Ross; Westerfield; Jordan, 2010, P. 56) In the liabilities of the rocking we use the value of ' ' Circulante' liabilities; ' , ' ' Current liabilities in the long run ' ' ' ' Liquido' patrimony; ' .2.4 Liquidify ratio ' ' The liquidify ratios aim at to supply a pointer of the capacity of the company to pay its divide, from the comparison between realizable rights and exigibilidades.' ' (IT HISSES, 2006, P. 308) .2.5 Liquidify ratio GeralSegundo Silva (2006, p.308) the General Liquidify ratio indicates how much the company possesss in realizable money, goods and rights the short and long stated period, to make face to its total debts.