working capital到底应该怎么算啊？ net, liability, capital, current

qiqihe

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？

qiqihe

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