Working capital has broad and narrow sense. General working capital refers to the enterprise in the production and operation activities occupy's investment in current assets. The narrow working capital refers to the balance of enterprise assets less current liabilities of. Because the current liabilities of part is involved in the capital, the book refers to working capital is the narrow sense of working capital.

　　Current assets refer to in 1 years or more than cash or the assets of a business cycle of 1 years, including cash, trading financial assets, receivables and prepayments, inventory etc.. Cash refers to exist in the form of currency in the process of production and operation of the fund, including cash, bank deposits and other monetary funds; trading financial assets is refers to the enterprise in order to selling in the near future and hold financial assets, including to earn post for the purpose of two from the market to buy stocks, bonds and funds should be; accounts receivable is the enterprise by foreign sales of products, materials, labor and other reasons, should accept the services of units and other units receive the money to purchase units, including accounts receivable, other receivables, notes receivable, etc.; notes receivable refers to enterprises, has not yet expired cash holdings of commercial paper, including commercial acceptance bill, bank acceptance bill; prepayments that according to the purchase contract provisions to advance delivery unit funds; other receivable refers to the enterprise in addition to notes receivable, accounts receivable, prepayments, other receivables, the temporary payments such as rent, rental packing, should all employees receive advance payments; inventory is refers to the enterprise production and reserves of the goods for sale or in production and business activities, including raw materials, fuel, packaging materials, low value Consumables, commissioned processing materials, in products, semi-finished products, inventory etc..

　　Working capital allocation is mainly refers to the comprehensive consideration of cost, income and risk, ensure the needs of enterprise daily business activities of funds. Mainly includes the reasonable determination of current assets, current liabilities management, occupancy level of current assets and current liabilities and reasonable configuration, working capital policy etc..

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