- *Short-term assets used for day-to-day trading and operational purposes. Working capital comprises *cash, *accounts receivable, inventory, and *prepaid expenses. 2. A measure of liquidity calculated by deducting *current liabilities from *current assets.
Auditor's dictionary. 2014.
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working capital — see capital Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. working capital … Law dictionary
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working capital — ► NOUN ▪ the capital of a business which is used in its day to day trading operations … English terms dictionary
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Working capital — Defined as the difference in current assets and current liabilities (excluding short term debt). Current assets may or may not include cash and cash equivalents, depending on the company. The New York Times Financial Glossary * * * working… … Financial and business terms
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Working Capital — A measure of both a company s efficiency and its short term financial health. The working capital ratio is calculated as: Positive working capital means that the company is able to pay off its short term liabilities. Negative working capital… … Investment dictionary