Talking about working capital

Working capital refers to the balance of current assets minus current liabilities, so option A is correct. Current assets refer to assets that can be realized or used within a business cycle of one year or more. Current assets have the characteristics of short occupation time, quick turnover and easy realization. Option C is correct. Working capital is characterized by: (1) diversified sources; (2) Fluctuation of quantity and energy; (3) Turnover is short-term; (4) The physical form is changeable and easy to realize, so options B and D are correct.