# 영업부채율

<figure><img src="/files/CgLQg8UM5jErsK3efIL7" alt="" width="375"><figcaption></figcaption></figure>

차입금인 재무부채는 이자비용(자본비용)이 발생하지만, 영업부채는 영업활동과 관련하여 발생한 것으로 외상매입금, 미지급비용 등이 해당되며 이자비용이 발생하지 않는다.

영업부채도 부채이므로 원금은 갚아야 하지만, 이자비용이 발생하지 않으므로 재무부담이라는 측면에서는 차입금과 차이가 있다.

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