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Management · Q202

Management Accounting

Graduate and Post Graduate · Management · question 202

Q202

Current assets are subtracted from current liabilities to calculate

A.
opportunity cost of capital
B.
working capital
Answer
C.
total long term assets
D.
weighted average cost of capital

Answer: Option B

Solution

Answer: Option B
Solution:
Current assets are subtracted from current liabilities to calculate working capital. Working capital, also known as net working capital (NWC), is the difference between a company's current assets, such as cash, accounts receivable (customers' unpaid bills) and inventories of raw materials and finished goods, and its current liabilities, such as accounts payable.