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Viola欧拉 · 2023年01月25日

老师这个题目的表述(理解翻译)可以讲一下吗?没读懂题

NO.PZ2019120301000081

问题如下:

Question Working capital equals the excess of:

选项:

A.cash over current liabilities.

B.current assets over current liabilities.

C.shareholders’ equity over non-current assets.

解释:

Solution

B is correct. Working capital is defined as the excess of current assets over current liabilities.

A is incorrect because working capital is defined as the excess of current assets over current liabilities (not cash over current liabilities).

C is incorrect because working capital is defined as the excess of current assets over current liabilities (not shareholders’ equity over non-current assets).

如题,这是什么表述方式啊

1 个答案

王园圆_品职助教 · 2023年01月25日

嗨,爱思考的PZer你好:


营运资金等于以下哪项的超额部分:


选项:


A.现金相对流动负债。


B.流动资产相对流动负债。


C.股东权益相对非流动资产。


本题考察的就是Working capital的计算公式:WC= current asset - current liabilities

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