Answer: C

This question tests the classification of assets. Pay attention to distinguishing between current assets and non-current assets. Option A is a liability in accounting elements; Option B intangible assets refer to non-monetary long-term assets without physical form held by an enterprise to produce goods or provide services, lease to others, or for management purposes. Such as patent rights, trademark rights, land use rights, etc.; Option C current assets are assets that can be realized and consumed within a year or within a business cycle exceeding a year. Such as cash, bank deposits, receivables, short-term investments, inventories, etc.; Option D other assets such as long-term deferred expenses, bank frozen property, property in litigation, etc. Therefore, the correct answer to this question is C.