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Working Capital Turnover Ratios

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Working Capital Turnover Ratios
请教大家这句英文的意思是“运营资本周转率”吗?Working Capital含Cost of goods sold 有谁能够给出准确地英文定义并详列Working Capital的构成?
Working Capital Turnover Ratios
the difference between current assets and current liabilities
Working Capital = current assets - current liabilities