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:
SolutionB 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