Funds invested in a company's cash, accounts receivable, inventory and other current assets (gross working capital). It usually refers to net working capital: current assets minus current liabilities. Working capital finances the cash conversion cycle of a business - the length of time required to convert raw materials into finished goods, finished goods into sales, and accounts receivable into cash.
Meaning of WORKING CAPITAL in English
UNODC Money-Laundering terms English dictionary. Английский словарь терминов управления ООН по отмыванию денег, преступности и наркотикам. 2012