Student: To use the formula a to calculate the working capital how do we treat the provisions for contingencies and other long term liabilities? 学生:若要使用公式a来计算流动资本,那么我们应如何看待意外事故的,准备金和其他长期负债?
Working capital includes current assets and current liabilities. It is an important content of financial management. 营运资本包括了流动资产和流动负债两个部分,是企业日常财务管理的重要内容。