A contractor's current assets are $90,000 and current liabilities are $120,000. His working capital is:

a.$210,000
b.-$30,000
c.$30,000
d.$0

Giải thích

Working capital is current assets less current liabilities: $90,000 - $120,000 = -$30,000, and a negative figure means the short-term bills exceed the short-term resources. $210,000 comes from adding the two instead of subtracting. $30,000 is the same answer with the sign dropped, which reverses its meaning. $0 assumes working capital cannot go below zero, and the whole point of the measure is that it can.

Luyện miễn phí toàn bộ 1632 câu hỏi — không cần đăng ký.

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Người kiểm duyệt Abraham Chen — Licensed California General Contractor (CSLB License #1101856 — kiểm tra)
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