营运资本投资是指公司对（　　）的投资。

2023-08-11

A.流动资金
B.季节性资产
C.季节性负债
D.季节性资产超过季节性负债部分

参考答案：D

通常状况下，季节性负债增加难以满足季节性资产增长所产生的资金需求，当季节性资产数量超过季节性负债时.超出部分就需要通过公司内部融资或银行贷款来补充，这部分融资就称为营运资本投资。

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