Arliele 24 current assets refer to those assets which will be realized or consumed within one year or within an operating cycle longer than a year , including cash , cash deposits , short - term investments , receivables , prepayments , and inventories , etc 第二十四条流动资产是指可以在一年或者超过一年的一个营业周期内变现或者耗用的资产，包括现金及各种存款、短期投资、应收及预付款项、存货等。
Negotiation means the purchase by the nominated bank of drafts ( drawn on a bank other than the nominated bank ) and / or documents under a complying presentation , by advancing or agreeing to advance funds to the beneficiary on or before the banking day on which reimbursement is due to ( to be paid the nominated bank 议付意指被指定银行在其应获得偿付的银行日或在此之前，通过向受益人预付或者同意向受益人预付款项的方式购买相符提示项下的汇票（汇票付款人为被指定银行以外的银行）及/或单据。
Negotiation means the purchase by the nominated bank of drafts ( drawn on a bank other than the nominated bank ) and / or documents under a complying presentation , by advancing or agreeing to advance funds to the beneficiary on or before the banking day on which reimbursement is due to the nominated bank 议付指指定银行在相符交单下，在其应获偿付的银行工作日当天或之前向受益人预付或者同意预付款项，从而购买汇票（其付款人为指定银行以外的其他银行）及/或单据的行为。
