noun
floating capital; circulating capital
Economic term for capital that is not fixed, such as cash, inventory, or accounts receivable, used in day-to-day operations.
流動資本が不足すると、企業の運転資金が回らなくなる。
When floating capital is insufficient, a company's working capital cannot circulate.
会計では、流動資本は流動資産から流動負債を引いたものとして計算される。
In accounting, floating capital is calculated as current assets minus current liabilities.