
В статье рассматривается роль оборотных средств в хозяйственной деятельности торговых организаций и стадии операционного цикла, за которые осуществляется кругооборот оборотных средств. Дается классификация оборотных средств и источников их образования.
The article reviews the role of working assets in the economic activity of trade companies and stages of operational cycle for which circulation of working assets is made. Classification of working assets and sources of their formation is given.
WORKING ASSETS,WORKING CAPITAL,OPERATIONAL CYCLE,SOURCES OF WORKING ASSETS,WORKING PRODUCTIVE ASSETS,CIRCULATING ASSETS,TRADE COMPANIES,ОБОРОТНЫЕ СРЕДСТВА,ОБОРОТНЫЙ КАПИТАЛ,ОПЕРАЦИОННЫЙ ЦИКЛ,ИСТОЧНИКИ ОБРАЗОВАНИЯ ОБОРОТНЫХ СРЕДСТВ,ОБОРОТНЫЕ ПРОИЗВОДСТВЕННЫЕ ФОНДЫ,ФОНДЫ ОБРАЩЕНИЯ,ТОРГОВЫЕ ОРГАНИЗАЦИИ
WORKING ASSETS,WORKING CAPITAL,OPERATIONAL CYCLE,SOURCES OF WORKING ASSETS,WORKING PRODUCTIVE ASSETS,CIRCULATING ASSETS,TRADE COMPANIES,ОБОРОТНЫЕ СРЕДСТВА,ОБОРОТНЫЙ КАПИТАЛ,ОПЕРАЦИОННЫЙ ЦИКЛ,ИСТОЧНИКИ ОБРАЗОВАНИЯ ОБОРОТНЫХ СРЕДСТВ,ОБОРОТНЫЕ ПРОИЗВОДСТВЕННЫЕ ФОНДЫ,ФОНДЫ ОБРАЩЕНИЯ,ТОРГОВЫЕ ОРГАНИЗАЦИИ
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