short-term investments

short-term investments
 краткосрочные финансовые вложения; краткосрочные инвестиции, существующие пока они не потребуются для оплаты те кущих обязательств; инвестиции в корпоративные ценные бумаги не с целью контроля над другими предприятиями, а для выгодного размещения временно свободных денежных средств (для спекулятивных целей); основная статья в балансе в разделе текущих активов; также часто наз. [lang name="English"]Marketable securities - обращающиеся на рынке ценные бумаги (легкореализуемые ценные бумаги).

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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