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B
excess of fixed assets over current liabilities
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C
excess of current liabilities over current assets
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D
excess of total assets over total liabilities
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Solution
The correct option is B excess of current liabilities over current assets Working Capital is a financial metric which represents operating liquidity available to the business. Working capital is the difference between company's current assets and current liabilities.
Current assets includes stocks, debtors, bills receivables, cash on hand, cash at bank etc.
Current liabilities includes creditors, bills payable, bank overdraft etc.
Working Capital= Current Assets- Current Liabilities
Net decrease in working capital means excess of current liabilities over current assets.