| 单词 | working capital |
| 释义 | working capital = circulating capital The part of the capital of a company that is employed in its trading operations. It consists of current assets (mainly trading stock, debtors, and cash) less current liabilities. In the normal trade cycle — the supply of goods by suppliers, the sale of stock to debtors, payments of debts in cash, and the use of cash to pay suppliers — the working capital is the aggregate of the net assets involved, sometimes called the working assets. |
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