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floating assets 流動資產。

floating axle

Article two state - owned enterprises ' utilizing of foreign investment for reshuffling , primarily means that state - owned enterprises ' utilizing direct foreign investment to annex other domestic enterprises ( hereinafter annexation projects ) , to complement self - owned floating assets ( hereinafter complement projects ) and to reimburse enterprise debts ( hereinafter reimbursement projects ) 第一條為了加強對國有企業利用外商投資進行資產重組的管理,切實貫徹“積極、合理、有效”利用外資的方針,維護國有資產權益,推動國有企業改革,根據《中華人民共和國中外合資經營企業法》 、 《中華人民共和國中外合作經營企業法》 、 《中華人民共和國外資企業法》及其他法律法規,制定本規定。

The causes for that are both the underdeveloped system of income and expenses , and the disjointed management between circulating capital and floating assets 其產生原因,既有財務收支制度建設滯后的原因,又有流動資金和流動資產管理脫節等原因。