Definition of 'Working Capital'

A measure of both a company's efficiency and its short-term financial health. The working capital ratio is calculated as: This ratio indicates whether a company has enough short term assets to cover its short term debt. Anything below 1 indicates negative W/C (working capital). While anything over 2 means that the company is not investing excess assets. Most believe that a ratio between 1.2 and 2.0 is sufficient. Also known as "net working capital", or the "working capital ratio".

Definicin de "Capital de Trabajo

Una medida de la eficiencia de la empresa y su situacin financiera a corto plazo. El ratio de capital de trabajo se calcula como: Capital de Trabajo = Activos Corrientes Pasivo Corriente Esta relacin indica si una empresa tiene activos suficientes a corto plazo para cubrir su deuda a corto plazo. Cualquier valor negativo por debajo de 1 de W/C (capital de trabajo). Aunque algo ms de 2 significa que la compaa no est invirtiendo activos en exceso. La mayora cree entonces que el proporcin entre 1.2 y 2.0 es. Tambin conocido como "capital neto trabajo", o "el ratio de capital de trabajo". de

Investopedia explains 'Working Capital'

If a company's current assets do not exceed its current liabilities, then it may run into trouble paying back creditors in the short term. The worst-case scenario is bankruptcy. A declining working capital ratio over a longer time period could also be a red flag that warrants further analysis. For example, it could be that the company's sales volumes are decreasing and, as a result, its accounts receivables number continues to get smaller and smaller.

Investopedia explica "Capital de Trabajo

Si los activos corrientes de una empresa no excedan a los pasivos corrientes, entonces podemos encontrarnos en problemas para pagar a sus acreedores a corto plazo. El peor escenario es la quiebra. Una disminucin de ratio de capital de trabajo durante un perodo de tiempo ms largo tambin podra ser una seal de alerta que merece un anlisis ms detallado. Por ejemplo, podra ser que los volmenes de ventas de la compaa se estn reduciendo y, como resultado, el nmero de cuentas por cobrar sigue ms y ms pequeos.

Working capital also gives investors an idea of the company's underlying operational efficiency. Money that is tied up in inventory or money that customers still owe to the company cannot be used to pay off any of the company's obligations. So, if a company is not operating in the most efficient manner (slow collection), it will show up as an increase in the working capital. This can be seen by comparing the working capital from one period to another; slow collection may signal an underlying problem in the company's operations.

El capital de trabajo tambin da a los inversionistas una idea de la eficiencia operativa fundamental de la compaa. El dinero que es invertido en el inventario o el dinero que los clientes todava tienen con la empresa no puede ser utilizado para pagar cualquiera de las obligaciones de la empresa. As que, si una empresa no est funcionando de la manera ms eficiente (cobro lento), se mostrar como un aumento en el capital de trabajo. Esto se puede ver comparando el capital de trabajo de un perodo a otro, el cobro lento puede ser seal de un problema fundamental en las operaciones de la compaa.

Present Perfect
I have seen that movie twenty times. I think I have met him once before. There have been many earthquakes

in California. People have traveled to the Moon. People have not traveled to Mars. Have you read the book yet? Nobody has ever climbed that mountain. He has written a letter to Mara. We have been stranded for six days.

I have studied.

Juan ha pagado las cuentas.

Juan has paid the bills.

Juan y Mara han viajado a Espaa.

Juan and Maria have traveled to Spain.

He estado dos semanas en Madrid.

I have been in Madrid for two weeks.

Diego ha sido mi amigo por veinte aos.

Diego has been my friend for 20 years.

Ya han comido.

They have already eaten.

La empleada ya ha limpiado la casa.

The maid has already cleaned the house.

I have bought a car. This morning I have drunk three coffees. I lived in this city for 10 years. I have read a book.