单选题 The following information is available from the accounting records of a company at 31 December 2009 (all figures in $thousands):

accounts payable accounts receivable bank loan, due on demand cash income taxes payable inventory investments accounted for by the equity method loan payable, due 30 June 2012 deposits from customers for delivers in 2010	20 82 44 12 5 47 112 50 8

The working capital for the company (in $thousands) is closest to:

【正确答案】 A

【答案解析】[解析]

流动资产：
现金应收账款存货	12 82 47 141



流动负债：
银行贷款(在需要时到期) 应收账款应付收益税需要在2010年交货的客户定金	44 20 5 8 77

营运资本=流动资产-流动负债=141000-77000=64000美元
在本题提供的财务数据中，基于权益处理方法的投资金额和需要在2010年交货的客户定金两个项目分别属于非流动资产和非流动负债，因而不在上述营运资本的计算范围内。