French edit

Pronunciation edit

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