NO.PZ2023090505000032
问题如下：
Consider the following balance sheet for an issuer:
The issuer’s net working capital is closest to:
选项：
A.250.
350.
650.
解释：
B is correct. Net working capital is defined as:
Current assets:
Accounts receivable: 700
Inventory: 900
Prepaid expenses: 100
Total: 1,700
Minus: Current liabilities:
Accounts payable: 1,200
Accrued expenses: 150
Total: 1,350
Net Working Capital:
1,700 - 1,350 = 350
Thus, the net working capital is closest to 350
1，prepaid expense是current asset的科目 对吗？
2，为何在计算quick ratio的时候，不能把prepaid expense计算在里面呢？ 那么在计算current ratio的时候是应该把prepaid expense计算在current asset里面的对吗？
3，这道题里在计算net working capital的时候又需要将prepaid expense 考虑进去。
对这个prepaid expense理解有点混乱了。
