一、营运资金概述营运资金管理是对煤矿流动资产及流动负债的管理。流动资产是指可以在一年或者超过一年的一个营业周期内变现或耗用的资产,主要包括现金、交易性金融资产、应收账款和存货等。流动负债是指将在一年或超过一年的一个营业周期内必须清偿的债务,主要包括短期借款、应付 I. Overview of working capital Working capital management is the management of current assets and current liabilities of coal mines. Current assets refer to assets that can be realized or consumed within one business cycle of one year or over one year, mainly including cash, trading financial assets, accounts receivable and inventories. Current liabilities are liabilities that must be settled within one business cycle of one year or over, mainly including short-term borrowings, payables