资本周转与资本循环的区别在于是否从周期性上去考察资本的循环，而不在于资本循环次数的多少。

The difference between capital turnover and capital cycle lies in studying the cycle of capital in term of periodicity rather than The Times of capital cycle.

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财务管理的对象是现金(或者资金)的循环和周转。

Financial Management is targeted cash (or money) in circulation and turnover.

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这些金融资产的期限可以是固定的，也可以是循环周转的。

The periods of these assets may be fixed or repeating.

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