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胖婷肥周 · 2022年09月06日

为什么不是选择C？

  1. CFA I
  2. FRA

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).

WC=(CA-CASH)-(CL-CASH),B答案应该是CA-CL，但是没有剔除掉cash吧，

C选项不是正好说明是剔除现金影响的吗？WC=CA-CL 剔除现金，CA-CL不是就是Equity吗？

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1 个答案

Kiko_品职助教 · 2022年09月07日

嗨，努力学习的PZer你好：


同学你是记错了。working capital等于current asset-current liability，只不过在计算现金流这块我们用non-cash working capital，也就是current asset要扣掉cash，current liability要扣掉notes payable。何老师在“Free Cash Flow & Summary”这个视频里讲到过，可以再去听一下。

另外C选项什么都不是

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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