1. Capital that is constantly in use and changes form as it moves through the production and sales cycle, including cash, inventory, and accounts receivable
The company needs to maintain adequate circulating capital to fund daily operations and inventory purchases.
A empresa precisa manter capital circulante adequado para financiar operações diárias e compras de estoque.
2. Assets that can be converted into cash within one year, used for short-term business operations
Circulating capital includes cash, marketable securities, and accounts receivable.
O capital circulante inclui caixa, títulos negociáveis e contas a receber.