Monetary assets

...However, if the various factors that constitute the sources of corporate profits as mentioned above are acquired comprehensively from another company, they are recorded as assets as goodwill. In accounting, assets can be broadly divided into monetary assets and expense assets based on the form in which corporate capital circulates. Monetary assets are asset forms that represent money waiting to be newly invested and money that has already been invested and is in the process of being collected, such as cash, deposits, bills receivable, accounts receivable, etc.

*Some of the terminology that refers to "monetary assets" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…ただし，上記のような企業利益の源泉を構成する諸要因を，包括的に全体として他企業から買収したような場合には，これをのれんとして資産に計上する。　会計上，資産は企業資本の循環過程における形態から，貨幣性資産と費用性資産とに大別できる。貨幣性資産とは，現金，預貯金，受取手形，売掛金等のように，新たな投下を待機している貨幣およびすでに投下過程を経て回収過程にある貨幣形態を表す資産形態である。…

※「貨幣性資産」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報