Русско-англо-русский юридический словарь

Working capital is calculated as current assets minus current liabilities. (Wikipedia)

balance sheet item. Financial data listed either under a major heading (assets, liabilities, owners' equity), or under a sub-heading (such as current assets, fixed assets, current liabilities, long-term liabilites) of a balance sheet. (BusinessDictionary)

Current assets are assets which can easily be converted into cash or used to pay-off current liabilities within one year.

Examples of current assets include cash, inventory, accounts receivable (money that customers owe the company), prepaid liabilities or other liquid assets. (en.tradimo.com)

Working capital, also known as net working capital (NWC), is the difference between a company’s current assets, such as cash, accounts receivable (customers’ unpaid bills) and inventories of raw materials and finished goods, and its current liabilities, such as accounts payable. (Investopedia)