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TeachMeFinance.com - explain Current assets historic definition... Current assets -- The current assets of a stock company include all shifting and changeable assets except material and supplies. In the case of a railroad current assets include (1) cash on hand and deposit ; (2) loans and bills receivable ; (3) accounts receivable; (4) due from other companies and individuals; (5) clue from the company's agents and officers; (6) advances to other companies ; (7) sundry assets. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2007 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional financial or legal advice. TeachMeFinance.com and its owner recommend consultation with a professional financial advisor prior to any investment or financial decision. Please read our disclaimer.