유동자산 쉽게 설명하기

유동자산은 현금, 예금, 단기금융상품, 매출채권, 재고자산 등으로 이루어진 회사의 총 자산 가운데, 단기(1년 이내)에 현금화될 수 있는 자산을 말합니다. 즉, 유동자산은 회사가 존속하면서 현금화하여 운영 자금으로 사용할 수 있는 자산이라고 볼 수 있습니다.

예를 들어, A 회사가 현재 보유한 유동자산이 현금 100억원, 예금 50억원, 매출채권 200억원, 단기금융상품 150억원, 재고자산 300억원으로 이루어져 있다면, A 회사의 총 유동자산은 800억원입니다.

유동자산은 회사의 경영상황을 판단하는 중요한 지표 중 하나입니다. 만약 회사의 유동자산이 충분하지 않다면, 운영 자금 부족으로 인해 경영위기에 빠질 수 있습니다. 반면, 충분한 유동자산이 있다면, 회사의 경영 활동을 안정적으로 유지할 수 있습니다.

비유적으로 생각해보면, 유동자산은 우리가 일상 생활에서 가지고 있는 지갑이나 은행 계좌와 비슷합니다. 지갑이나 은행 계좌에는 언제든지 현금으로 변환이 가능한 자산들이 들어있으며, 필요할 때마다 사용할 수 있습니다. 마찬가지로, 유동자산은 회사가 운영에 필요한 자금을 확보하기 위해 언제든지 현금화하여 사용할 수 있는 자산으로, 회사가 일상적으로 운영하는데 필수적인 역할을 합니다.

 

 

Current assets are a company's total assets, including cash, deposits, short-term financial instruments, accounts receivable, and inventory, that can be converted to cash in the short term (within one year). In other words, current assets are assets that can be converted to cash and used to fund operations while the company is still in existence.

For example, if Company A currently has 10 billion won in cash, 5 billion won in deposits, 20 billion won in accounts receivable, 15 billion won in short-term financial instruments, and 30 billion won in inventory, Company A's total current assets are 80 billion won.

Liquid assets are one of the most important indicators of a company's business condition. If a company has insufficient liquid assets, it may fall into a business crisis due to lack of operating funds. On the other hand, if a company has sufficient liquid assets, it can stabilize its business activities.

To use a metaphor, liquid assets are similar to the wallets and bank accounts we have in our daily lives. A wallet or bank account contains assets that can be converted to cash at any time and can be used whenever needed. Similarly, current assets are assets that can be cashed in at any time to fund your company's operations, and are essential to your company's day-to-day operations.