Adam Smith：The Wealth of Nations, Book II, Chapter I, Paragraph 698

Fourthly, and lastly, of the work which is made up and completed, but which is still in the hands of the merchant and manufacturer, and not yet disposed of or distributed to the proper consumers; such as the finished work which we frequently find ready made in the shops of the smith, the cabinet-maker, the goldsmith, the jeweller, the china-merchant, etc. The circulating capital consists, in this manner, of the provisions, materials, and finished work of all kinds that are in the hands of their respective dealers, and of the money that is necessary for circulating and distributing them to those who are finally to use or to consume them.

Source： https://www.gutenberg.org/ebooks/3300
Locator：Book II, Chapter I, paragraph 698 · Verified：2026-10-19 · Verification：Exact match

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