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.

购买非资。购买非资如厂房设备资，或增加负债。不论哪种情况，都营运资本。

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.

非资的销售。公司也可以通过出售非资，如厂房、设备或长期投资来换取资的方法获得营运资本。