它表达了流动资产与流动负债之间的关系。
It expresses the relationship of current assets to current liabilities.
对于流动负债的会计核算与流动资产相似。
Accounting for current liabilities is similar to accounting for current assets.
经济学视野下营运资金为永久性流动资产，即一般意义上的营运资金与永久性流动负债之和。
From the economic point of view working capital is made up of the net current assets and permanent short-term liability.
应用推荐