working capital

working capital　1.营运资金；2.流动资本，流动资金　

1.working capital is current assets minus current liabilities.It is a measure of both a company’s efficiency and its short-term financial health.2.capital in the form of cash，stocks，and debtors but not creditors，used by a company in its day-to-day operations.Also called circulating capital，floating capital or net current assets.