英语翻译

题目

英语翻译
working capital is the difference between the operating uses nad sources of funds.
operating uses of funds mainly include funds invested in inventories and accounts receivable---some cash is also required to run a company's operations.
operating sources of funds mainly relate to expenses that have not yet been paid for (trade payables,tax liabilities) and funds owed to customers (prepayments).

答案

营运资本是经营运用与资金来源之间的差额.
资金的经营运用主要包括投资于存货和应收账款---公司的运营还需要一些现金.
资金的经营来源主要涉及尚未支付的费用（应付账款,税项负债）以及所欠客户的资金（客户的预付款）.
以上的意思是,营运资本是经营资金运用与来源的差额,实际上就是：
营运资本=流动资产-流动负债
资金运用主要用于存货、应收账款和现金（实际上这些都是流动资产）；资金来源主要是应付账款、应交税金和预收账款（客户的预付,对企业来说就是预收）,这些实际上都是流动负债,企业的负债是企业的资金来源.