Kratkotrajna imovina je oblik imovine poduzeća s rokom unovčivosti do godine dana. Kapital investiran u tu vrstu imovine neprekidno mijenja svoj oblik: raspoloživa platežna sredstva upotrebljavaju se za kupovinu sirovina i isplatu plaća, sirovine postaju o procesu proizvodnje poluproizvodi i gotovi proizvodi; prodajom gotovih proizvoda nastaju potraživanja i ona se konačno pretvaraju u gotovinu na računu i u blagajni.

Current assets are balance sheet accounts that represent the value of all assets that can reasonably expect to be converted into cash within one year. The capital invested in this type of assets constantly changes its shape: the available means of payment are used for the purchase of raw materials and the wages, raw materials in the process of manufacturing are becoming semi-finished and finished products; selling that finished products results the conversion to cash at bank account and in the cash register