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Floating capital denotes currency in circulation and assets which can be used for many purposes. It is therefore opposed to "sunk capital", which can be used only for one purpose (for example, a mineshaft).

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  • Floating capital (en)
  • 流動資本 (ja)
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  • 流動資本（りゅうどうしほん）とは、近代経済学における総資本を構成する要素の1つ。原材料や労働力に、投下される資本を指す。固定資本が1回転するあいだに、流動資本は何回も回転を繰り返すことからこの名がある。会計学上は、貸借対照表に、期末棚卸し資産や現金、預貯金など流動資産の一部として計上され、損益計算書には、原材料費、労務費、一般管理費などの費目で経費計上される。対義語は固定資本。 (ja)
  • Floating capital denotes currency in circulation and assets which can be used for many purposes. It is therefore opposed to "sunk capital", which can be used only for one purpose (for example, a mineshaft). (en)
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  • Floating capital denotes currency in circulation and assets which can be used for many purposes. It is therefore opposed to "sunk capital", which can be used only for one purpose (for example, a mineshaft). It comprises the materials and components, constantly supplied in the effecting of all manufactures; currency used for the purpose of transactions, wages and salaries; products in transportation, or in the process of being stored in the prospect of being eventually utilized for this purpose; and the working, circulating capital; rather than that which is fixed as permanently stationary value. (en)
  • 流動資本（りゅうどうしほん）とは、近代経済学における総資本を構成する要素の1つ。原材料や労働力に、投下される資本を指す。固定資本が1回転するあいだに、流動資本は何回も回転を繰り返すことからこの名がある。会計学上は、貸借対照表に、期末棚卸し資産や現金、預貯金など流動資産の一部として計上され、損益計算書には、原材料費、労務費、一般管理費などの費目で経費計上される。対義語は固定資本。 (ja)
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