WC

同学你好，咱们考试中经常使用到的项目如下：

CA：现金及现金等价物，Accounts Receivable，Inventory等

CL：Accounts payables、Accrued taxes and expenses、Notes payable等

需要留意在计算WC的时候，CA要exclude现金及等价物，CL要剔除NP、以及current portion of long-term debt（基础班154页）

关于operating asset和operating liability，原版书脚注的解释是：operating assets reflect receivables, inventories, and prepaid expenses and operating liabilities include payables and accrued expenses