The difference between current assets and current liabilities ( liability), also known as working capital. Bloomberg Financial Dictionary
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Part of a company's balance sheet. Net current assets equal total current assets less total creditors falling due within one year. It is also known as working capital. When short term creditors exceed current assets, it is referred to as net current liabilities. Dresdner Kleinwort Wasserstein financial glossary
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net current assets UK US noun [plural] ACCOUNTING, FINANCE
► a company's assets after its current liabilities (= debts that must be paid within 12 months) have been subtracted from its current assets (= assets that will be used or sold within 12 months): »
Shareholder funds and net current assets were in the negative at the end of 2009.
Financial and business terms. 2012.