gotbelief

个人认为由于debt和liability的概念有时互换 而accounts payable is considered short-term liability，所以广义上讲这里也可算作debt

gotbelief

mock 51题 change in net working capital什么情况？notes上不是说investment in net working capital = change in working capital, EXCLUDING cash, cash equivalents, notes payable, and current portion of long-term debt? 答案只算了difference in working capital. 还有net borrowing, 为什么要减掉change in notes payable??