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הרשמה הורדה חינם
רמה: מתחילים

Working Capital

מאמר באנגלית לתרגול קריאה. כולל 5 מילים חדשות עם תרגום לעברית, 3 שאלות הבנת הנקרא, 5 שאלות לשיחה. מתאים למתחילים.

Working capital reflects a company's liquidity, operational effectiveness, and short-term financial health.

Working capital is the difference between a company's current Assets (cash, accounts receivable, and inventory) and its current Liabilities (loans, accounts payable, and wages). Working capital is also known as Net Working Capital (NWC). NWC = Assets minus Liabilities.

If a business has substantial positive working capital, it can invest and expand. If a company's current Liabilities exceed its current Assets, it will have trouble paying its expenses, won't be able to invest in the future, and may fail.

However, consistently high working capital is not always advantageous. It may indicate that the company has excess inventory or is not investing its surplus cash wisely.

Simply put, NWC is the number of available funds for the company to "work with."

מילים חדשות מהטקסט

  • Assets /ˈæˌsɛts/ noun נכסים

    something having value, such as a possession or property, that is owned by a person, business, or organizatio

    The company reported total assets worth $250 million.

  • Liabilities /ˌlaɪəˈbɪlɪtiz/ noun התחייבויות

    the responsibility of a person, business, or organization to pay for or give up something of value

    The company has liabilities of $50 million.

  • substantial /səbˈstænʧəl/ adjective מַמָשִׁי

    relating to the most important things being considered

    Banks make a substantial amount of money by investing your money.

  • exceed /ɪkˈsid/ verb עולה על

    to be greater than a number or amount

    They exceed the speed limit by 20 miles an hour.

  • indicate /ˈɪndəˌkeɪt/ verb מצביע

    to show, point, or make clear in another way

    Please indicate which shirts should be worn.

שאלות לשיחה

אין כאן תשובה נכונה — אלה שאלות לתרגול דיבור, לבד או מול מורה.

  1. Can you think of some interesting ways in which a business can raise capital?
  2. Do you think having liabilities is good for business?
  3. What kind of assets do you have?
  4. In what ways can people get assets?
  5. Do you have any liabilities?

בדקו את עצמכם

3 שאלות. בחרו תשובה וקבלו בדיקה מיד.

  1. Which of these is not listed as an Asset?

  2. What is good about positive Working Capital?

  3. What is the potential downside of always having a high positive NWC?

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