Tài chính doanh nghiệpCâu 1610 / 1632
A contractor's balance sheet shows current assets of $180,000 and current liabilities of $215,000. What is the working capital, and what does the answer tell the contractor?
a.$35,000 positive, a cushion, because working capital is always stated as an amount
b.$35,000 negative, a shortfall, because the current liabilities are the larger figure
c.0.84, a ratio, because working capital compares the two balances against one another
d.$395,000, the two balances added, which is the capital the business has available
Giải thích
Working capital is current assets minus current liabilities: $180,000 less $215,000 is negative $35,000. The result is an amount of money, and it can be negative. A negative figure means the obligations due inside the year exceed what the business expects to turn into cash inside the year, which is a shortfall rather than a cushion. Dividing the same two balances instead of subtracting them gives a ratio, a different measure that carries no dollar sign; adding them measures nothing at all.
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Người kiểm duyệt Abraham Chen — Licensed California General Contractor (CSLB License #1101856 — kiểm tra)