营运资本是经营运用与资金来源之间的差额.
资金的经营运用主要包括投资于存货和应收账款---公司的运营还需要一些现金.
资金的经营来源主要涉及尚未支付的费用（应付账款,税项负债）以及所欠客户的资金（客户的预付款）.
以上的意思是,营运资本是经营资金运用与来源的差额,实际上就是：
营运资本=流动资产-流动负债
资金运用主要用于存货、应收账款和现金（实际上这些都是流动资产）；资金来源主要是应付账款、应交税金和预收账款（客户的预付,对企业来说就是预收）,这些实际上都是流动负债,企业的负债是企业的资金来源.
英语翻译
英语翻译
working capital is the difference between the operating uses nad sources of funds.
operating uses of funds mainly include funds invested in inventories and accounts receivable---some cash is also required to run a company's operations.
operating sources of funds mainly relate to expenses that have not yet been paid for (trade payables,tax liabilities) and funds owed to customers (prepayments).
working capital is the difference between the operating uses nad sources of funds.
operating uses of funds mainly include funds invested in inventories and accounts receivable---some cash is also required to run a company's operations.
operating sources of funds mainly relate to expenses that have not yet been paid for (trade payables,tax liabilities) and funds owed to customers (prepayments).
英语人气：694 ℃时间：2020-02-05 08:31:42
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