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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.

购买非流动资。购买非流动资备减少了流动资，或增加了流动负债。不论哪种情况，都减少了营运资本。

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原声例句
PwC's accounting podcast

But on the first point that it would move to current if it's payable on demand, that's fine.

但如果第一个观点成立，即如果可应付，它将转为动负债，这是的。

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PwC's accounting podcast

And then at some point along the way, now that it is going to be settlable within the next 12 months, it would flip over into current.

然后， 在某个时间点，既然它将在未来12个月内结算，它就会转变为动负债。

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