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working capital
(redirected from Net current assets)

   Also found in: Medical, Legal, Financial, Wikipedia 0.01 sec.
working capital
n.
1. The assets of a business that can be applied to its operation.
2. The amount of current assets that exceeds current liabilities.

working capital
n
1. (Economics, Accounting & Finance / Accounting & Book-keeping) Accounting current assets minus current liabilities
2. (Economics, Accounting & Finance / Accounting & Book-keeping) current or liquid assets
3. (Economics, Accounting & Finance / Accounting & Book-keeping) that part of the capital of a business enterprise available for operations
ThesaurusLegend:  Synonyms Related Words Antonyms
Noun1.working capital - assets available for use in the production of further assets
assets - anything of material value or usefulness that is owned by a person or company
current assets, liquid assets, quick assets - assets in the form of cash (or easily convertible into cash)
stock - the capital raised by a corporation through the issue of shares entitling holders to an ownership interest (equity); "he owns a controlling share of the company's stock"
risk capital, venture capital - wealth available for investment in new or speculative enterprises
operating capital - capital available for the operations of a firm (e.g. manufacturing or transportation) as distinct from financial transactions and long-term improvements
seed money - capital needed to set up a new business or enterprise
Translations
working capital n (Comm) → capitale m d'esercizio


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Look at net current assets Current assets are likely to be owned for less than a year or realisable in less than a year, and further details are usually given in the notes.
These are the forecast inflation rates, the real interest and growth rates, the ratio of operating profit to sales, the ratio of sales to fixed and net current assets, the maximum permissible gearing (expressed as the ratio of borrowings to operating assets) and the corporation tax rates.
The courts have spent considerable time attempting to measure excess net current assets to determine whether dividends should have been paid to shareholders.
 
 
 
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