working capital到底应该怎么算啊？

net, liability, capital, current

Level 2 ，notes第2本，311页，net working capital=current assets(excluding cash and equivalents)-current liability(excluding short-term debt)

notes第3本，189页，working capital is equal to the change in working capital,excluding cash, cash equivalents, notes payable, and current portin of long-term debt

到底怎么算啊？

arthurlzh

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发表于 2010-6-3 23:50 | 只看该作者

noncash current assets-nondebt current liabilities

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qiqihe

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发表于 2010-6-3 23:58 | 只看该作者

current asset这边，减去cash和现金等价物这个清楚了，

但current liability一方要减些啥啊，short-term debt、notes payable, and current portin of long-term debt 这3项都减吗

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jellyfsh_1

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发表于 2010-6-4 00:10 | 只看该作者

如果给了你两年的报表，按change 计算；如果给了你一年的报表，就直接net working capital=current assets(excluding cash and equivalents)-current liability(excluding short-term debt)

short-term debt、notes payable, and current portin of long-term debt都减，anything you will pay an interest on it should be deducted. So you will left the item such as account payable.

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working capital到底应该怎么算啊？

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