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Economic Analysis: Theory and Practice
 

The concept of own circulating assets

Vol. 9, Iss. 11, APRIL 2010

Available online: 8 April 2010

Subject Heading: TERMINOLOGICAL ANALYSIS

JEL Classification: 

Glazunov M.I. the post-graduate student of chair "Accounting and the economic activities analysis", All - Russian state distance learning institute of finance and economics
3468875@mail.ru

In article complex research of various variants of names of traditional algorithms is presented: «own circulating assets»; «own working capital»; «pure turnaround actives»; «pure working capital»; «working capital»; «functioning capital»; «capital in a turn». The original approach to a substantiation of identity of the listed word-combinations is developed. The offered approach consists in comparison of intrinsic sense of traditional algorithms to borders of their application.

Keywords: active, algorithm, analysis, analogy, balance, research, capital, name, estimation, passive, synonym, sense, means, formula

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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