正确的公式应该是流动资产减去流动负债，即working capital = current assets - current liabilities。这被称为流动净资产，因此working capital等于net current assets。working capital是衡量企业短期偿债能力的一个重要指标。它反映了企业短期内可用于偿还债务的资金状况。working capital与股东权益（stakeholder'...
Working capital，即营运资本，反映了一个公司在日常运营过程中对资金的需求情况。它是公司用来支付日常运营费用、维持业务运转的短期资金。计算公式为current asset减去current liability。2. 流动资产的含义：Current asset指的是公司短期内存在的、可以转换为现金的资产，如现金、应收账款、存货等。这些资产...
CFA I FRA 添加评论 0 0 2 个答案 已采纳答案 lynn_品职助教 · 2022年01月20日 嗨,从没放弃的小努力你好: current ratio=current asset/current liability。DTL是non-current liabilities. ---就算太阳没有迎着我们而来,我们正在朝着它而去,加油! 添加评论 0 0 chenq · 2022年01月20日 DTL...
不对，是 "current" asset - "current liability" 流动资产减流动负债，因此等于流动净资产，working capital = net current assets。 working capital是企业短期偿还能力的指标之一，与stakeholder's equity 不同。简介：营运资金亦称“运用资金”。国外称为营运资本。是合营企业流动资产总额减流动负债总额后...
A decrease in a current asset frees up invested cash, thereby increasing cash flow. An increase in a current asset consumes cash, thereby decreasing the cash flow. An increase in the current liability represents a postponement of a cash payment, which frees up cash and increases the cash flow...
What is the current ratio? What is the difference between the current ratio and the quick ratio? What will cause a change in net working capital? Why do you separate current liabilities from long-term liabilities? What is a current liability? What is the difference between the current...
文章中的关键信息指出，King Capital的计算方法是将"current" asset（流动资产）减去"current liability"（流动负债），从而得出的结果是流动净资产，即Working Capital，通常表示为net current assets。Working Capital是评估企业短期偿债能力的重要指标，它与股东权益（stakeholder's equity）有着明显的区别，...
Define Current asset. Current asset synonyms, Current asset pronunciation, Current asset translation, English dictionary definition of Current asset. pl.n. Cash or assets convertible into cash at short notice. American Heritage® Dictionary of the Engl
英文: The most common ratio using current asset and current-liability data is the current ratio, which is current assets divided by current liabilities.中文: 利用流动资产和流动负债数据计算的最常见的比率是流动比率,即流动资产除以流动负债。英文: Liabilities: indicating current liabilities, other ...
When a company determines it received an economic benefit that must be paid within a year, it must immediately record a credit entry for a current liability. Depending on the nature of the received benefit, the company's accountants classify it as either an asset or expense, which will ...