sweet_dew

Total Capital 是资本
Total Asset 是财产

总资本= 总财产 - 过剩现金 - 无息流动负债
Total capital= Total Assets- Excess cash- Non-interest bearing current liabilities

解释：
过剩现金：An additional amount of cash beyond what a company normally needs to have on hand. As a general guideline, a company is often said to have excess cash if its cash on hand equals more than 20% of its revenue.
无息流动负债： Non-interest bearing current liabilities=account payable + accrual (!不包括notes payable)

摘录于：investorwords