172. Working capital means _________.

Current asset plus current liability
Current asset minus current liability
Fixed asset plus current asset
Fixed asset minus current asset
✅ The correct answer is B.
Working capital means Current asset minus current liability. Working capital represents a company’s ability to pay its current liabilities with its current assets.

180. A firm which outsources its works requires ___________.

more employees
less employees
skilled employees
semi-skilled employees
✅ The correct answer is B.
A firm which outsources its works requires less employees. Outsourcing is the business practice of hiring a party outside a company to perform services and create goods that traditionally were performed in-house by the company’s own employees and staff.