1.Purchase of noncurrent assets. Purchases of noncurrent assets, such as plant and equipment, reduce the current assets or increase current liabilities, in either case, working capital is reduced.
非流动资产。非流动资产如厂房设减少了流动资产,或增加了流动负债。不情况,都减少了营运资本。
2.Sales of noncurrent assets. A business may obtain working capital by selling noncurrent assets, such as plant and equipment or long-term investments, in exchange for current assets.