经营周转

营运资本（WorkingCapital）也称营运资金、循环资金，是公司维持日常经营周转所需持有的资金。

Working Capital , also known as working capital , revolving funds , is required for corporations to maintain the daily operation .

为了维持企业正常经营和正常周转，急需大量资金来激活资产的流动性，在流动性缺失的情况下，公司财务状况危急，而在报表的披露中仍需对资产提取减值准备。

In order to maintain normal operations and normal business turnover , large amounts of funds are needed to activate the liquidity of the assets .

虽然用渠道理论得出的经营活动营运资金周转期被用来作为评定公司营运资金管理绩效的一种重要手段，但是这个新的指标并未用作其他的管理和实证研究上。

Although the cycle of working capital from operating activities , which derive from channel management is regarded as an important means respecting evaluating the performance of working capital management , and this index have not applied to other theoretical researches .