...负债 ? 永久性营运资本指满足企业对流动资产长期的最 低需要的那部分流动资产 ? 临时性营运资本（Temporary working capital）是随季节性或周期性需求而变化的流 动资产。 The Center for Accounting Studies of Xiamen University 傅元略 2007 FU-4 2.
2
?可变流动资本
... tangible fixed assets 有形固定资产 temporary working capital可变流动资本 terminal capital 最终资本 ...
3
?营运资金
临时性营运资金 临时性营运资金(temporary working capital)是指随季节 是指随季节 性需求而变化的那部分流动资产 2011-4-4 4
双语例句
1
Because they had no better management of workingcapital, the enterprise temporary liquidity problems, lead to "black fail", it is a tragic thing.