NO.PZ2023090505000032
问题如下：
Consider the following balance sheet for an issuer:
The issuer’s net working capital is closest to:
选项：
A.
250.
B.
350.
C.
650.
解释：
B is correct. Net working capital is defined as:
Current assets:
Accounts receivable: 700
Inventory: 900
Prepaid expenses: 100
Total: 1,700
Minus: Current liabilities:
Accounts payable: 1,200
Accrued expenses: 150
Total: 1,350
Net Working Capital:
1,700 - 1,350 = 350
Thus, the net working capital is closest to 350
一般net WC=AR+Inv -AP 如果出现prepaid expense 需要加强上吗？