The current assets less current liabilities is

A.

Working capital

B.

Capital employed

C.

Fluctuating capital

D.

Fixed capital

Correct answer is A

The working capital in simple terms is the money used in the day-to-day running of the business.

It is the difference between a company's current assets—such as cash, accounts receivable, inventories of raw materials, and finished goods—and its current liabilities, such as accounts payable and debts.