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米其林 · 2023年06月13日

XX over XX不应该是XX/XX的关系吗

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).

这道题里面是current asset - current liab,应该是subtract?

1 个答案
已采纳答案

lynn_品职助教 · 2023年06月13日

嗨,努力学习的PZer你好:


这道题里面是current asset - current liab,应该是subtract?


我明白同学的意思,确实over更常见的理解是➗,但是其实直接翻译过来是“相对”,所以➖是要考虑到的。


题目是问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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