Current assets minus current liabilities are referred to as:

A) Tangible assets.
B) Net working capital.
C) Net income.
D) Net assets.
E) Net book value.

Current Liabilities

Financial liabilities of a business that are to be settled within the next 12 months.

Current Assets

Resources anticipated to be transformed into cash, disposed of, or utilized within a year or during the normal operating cycle of a company.