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short-term working capital

См. также в других словарях:

  • working capital — working assets The capital that is used to finance the day to day operations of a company. Working capital is part of the balance sheet and is calculated as the difference between current assets and current liabilities. The size and composition… …   Accounting dictionary

  • Working capital — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Working Capital — A measure of both a company s efficiency and its short term financial health. The working capital ratio is calculated as: Positive working capital means that the company is able to pay off its short term liabilities. Negative working capital… …   Investment dictionary

  • working capital — the excess of current assets over current liabilities of any business at any time. Glossary of Business Terms In accounting and finance, used to describe the amount, if any, by which a business s current assets exceed its current liabilities.… …   Financial and business terms

  • Working capital — Defined as the difference in current assets and current liabilities (excluding short term debt). Current assets may or may not include cash and cash equivalents, depending on the company. The New York Times Financial Glossary * * * working… …   Financial and business terms

  • Working Capital Management — A managerial accounting strategy focusing on maintaining efficient levels of both components of working capital, current assets and current liabilities, in respect to each other. Working capital management ensures a company has sufficient cash… …   Investment dictionary

  • working capital conversion cycle — An accounting and financial phrase used to describe the dynamics of short term cash flows that occur during the normal operations of a business. The working capital conversion cycle is the circular process of borrowing money first to purchase… …   Financial and business terms

  • working capital — 1. *Short term assets used for day to day trading and operational purposes. Working capital comprises *cash, *accounts receivable, inventory, and *prepaid expenses. 2. A measure of liquidity calculated by deducting *current liabilities from… …   Auditor's dictionary

  • Working capital management — The management of current assets and current liabilities to maximize short term liquidity. The New York Times Financial Glossary …   Financial and business terms

  • working capital management — The deployment of current assets and current liabilities so as to maximize short term liquidity. Bloomberg Financial Dictionary …   Financial and business terms

  • working capital ratio — ratio of current assets of a company in relation to its current debts used to estimate financial strength for the short term (Accounting) …   English contemporary dictionary

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