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