(accounting) A liability or financial obligation which will come due in the near-term (often within one year).

plural of current ratio

(finance) Current assets divided by current liabilities; a measure of a company's ability to cover its current or short-term financial obligations.

plural of current liability

plural of current sheet

An electric current that is confined to a surface, rather than being spread through a volume of space.

(electromagnetism) The direction and rate of change of the electric displacement field at a given point of space and time. It can be expressed as a vector.

(finance) A regularly updated record of transactions between two parties showing what is owed or due to each party or a statement summarising the position

plural of account current

A set of currents that flow along geomagnetic field lines connecting the Earth's magnetosphere to the Earth's high-latitude ionosphere.