NO.PZ2023090505000014
问题如下:
Consider the following balance sheet for an issuer:
The issuer’s net working capital is closest to:
选项:
A.−500.
380.
500.
解释:
B is correct. Net working capital is defined as:
A is incorrect, because cash, marketable securities, and short-term debt are mistakenly included in the calculation, resulting in the calculation of total working capital instead of net working capital.
C is incorrect, because cash and marketable securities are mistakenly included in the calculation.
提问:
- 公式提到的,CL中,包括的current debt, 是否是包含 st debt 和 lt debt?
- CA中,为什么property xxx这项不算?