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英语翻译
working capital is the difference between the operating uses nad sources of funds.
operating uses of funds mainly include funds invested in inventories and accounts receivable---some cash is also required to run a company's operations.
operating sources of funds mainly relate to expenses that have not yet been paid for (trade payables,tax liabilities) and funds owed to customers (prepayments).
人气:275 ℃ 时间:2020-02-05 08:31:42
解答
营运资本是经营运用与资金来源之间的差额.
资金的经营运用主要包括投资于存货和应收账款---公司的运营还需要一些现金.
资金的经营来源主要涉及尚未支付的费用(应付账款,税项负债)以及所欠客户的资金(客户的预付款).
以上的意思是,营运资本是经营资金运用与来源的差额,实际上就是:
营运资本=流动资产-流动负债
资金运用主要用于存货、应收账款和现金(实际上这些都是流动资产);资金来源主要是应付账款、应交税金和预收账款(客户的预付,对企业来说就是预收),这些实际上都是流动负债,企业的负债是企业的资金来源.
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