ratio of accounts payable to purchases

简明释义

应付帐款对购买额的比率

英英释义

例句

1.Our audit revealed that the ratio of accounts payable to purchases has increased significantly over the past year.

我们的审计显示，过去一年中应付账款与采购的比率显著增加。

2.To improve cash flow, the company decided to lower the ratio of accounts payable to purchases by negotiating better payment terms.

为了改善现金流，公司决定通过谈判更好的付款条款来降低应付账款与采购的比率。

3.Investors often look at the ratio of accounts payable to purchases when evaluating a company's financial health.

投资者在评估公司的财务健康时，常常关注应付账款与采购的比率。

4.The finance team calculated the ratio of accounts payable to purchases to assess the company's liquidity.

财务团队计算了应付账款与采购的比率以评估公司的流动性。

5.A high ratio of accounts payable to purchases may indicate that a company is taking longer to pay its suppliers.

高的应付账款与采购的比率可能表明公司支付供应商的时间较长。

作文

In the world of finance and accounting, understanding various financial ratios is crucial for assessing a company's performance and financial health. One important metric that often gets overlooked is the ratio of accounts payable to purchases. This ratio provides valuable insights into how a company manages its short-term liabilities in relation to its procurement activities. By examining this ratio, stakeholders can gauge the efficiency of a company's cash flow management and its ability to meet its obligations to suppliers.To break it down further, the ratio of accounts payable to purchases is calculated by dividing the total accounts payable by the total purchases made over a specific period. Accounts payable refers to the money a company owes to its suppliers for goods and services received but not yet paid for. On the other hand, purchases represent the total amount of goods and services acquired by the company during that same period. For instance, if a company has accounts payable of $50,000 and total purchases of $200,000, the ratio of accounts payable to purchases would be 0.25 or 25%. This means that for every dollar spent on purchases, the company has 25 cents in outstanding payables. A higher ratio may indicate that a company is relying heavily on credit to finance its operations, which could be a red flag for potential liquidity issues. Conversely, a lower ratio suggests that a company is managing its payables effectively and paying its suppliers promptly.Understanding the implications of this ratio is essential for business owners and investors alike. For business owners, maintaining a healthy ratio of accounts payable to purchases can enhance relationships with suppliers, as timely payments often lead to better credit terms and discounts. On the flip side, if a company consistently has a high ratio, it may face challenges in maintaining good supplier relationships, which can impact inventory availability and, ultimately, sales.Investors also pay close attention to this ratio when evaluating a company's operational efficiency. A stable or decreasing ratio of accounts payable to purchases may signal that a company is effectively managing its cash flow and maintaining good financial health. This can be particularly important during economic downturns when cash flow becomes tighter, and companies must navigate their financial obligations carefully.Moreover, comparing the ratio of accounts payable to purchases across different periods can help identify trends in a company's purchasing and payment behaviors. For example, if a company’s ratio increases significantly over time, it may warrant further investigation to understand the underlying causes, such as changes in supplier terms or shifts in purchasing practices.In conclusion, the ratio of accounts payable to purchases serves as a vital indicator of a company's financial management and operational efficiency. By regularly monitoring this ratio, businesses can make informed decisions about their procurement strategies and cash flow management. Investors, too, can utilize this ratio to assess the financial stability of companies they are considering for investment. Ultimately, a solid understanding of this ratio can contribute to better financial decision-making and enhanced business performance.

在金融和会计的世界中，理解各种财务比率对于评估公司的表现和财务健康至关重要。其中一个常被忽视的重要指标是应付账款与采购的比率。这个比率提供了关于公司如何管理其短期负债与采购活动之间关系的宝贵见解。通过检查这个比率，利益相关者可以评估公司现金流管理的效率以及满足供应商义务的能力。进一步分析，应付账款与采购的比率是通过将总应付账款除以特定期间内的总采购额来计算的。应付账款指的是公司因收到但尚未支付的货物和服务而欠供应商的款项。另一方面，采购代表了公司在同一时期内获得的货物和服务的总金额。例如，如果一家公司有50,000美元的应付账款和200,000美元的总采购，则应付账款与采购的比率为0.25或25%。这意味着每花费一美元在采购上，公司有25美分的未偿还应付账款。较高的比率可能表明公司在很大程度上依赖信贷来资助其运营，这可能是潜在流动性问题的警示信号。相反，较低的比率则表明公司有效管理其应付款项，并及时支付给供应商。理解这个比率的意义对于企业主和投资者来说都是至关重要的。对于企业主而言，保持健康的应付账款与采购的比率可以增强与供应商的关系，因为及时付款通常会导致更好的信用条款和折扣。反之，如果一家公司持续拥有较高的比率，可能会面临维护良好供应商关系的挑战，这可能影响库存可用性并最终影响销售。投资者在评估公司的运营效率时也非常关注这个比率。稳定或下降的应付账款与采购的比率可能表明公司有效管理现金流并保持良好的财务健康。在经济下行期间，这一点尤其重要，因为现金流变得紧张，公司必须谨慎处理财务义务。此外，比较不同期间的应付账款与采购的比率可以帮助识别公司采购和支付行为的趋势。例如，如果一家公司在一段时间内的比率显著上升，可能需要进一步调查以了解潜在原因，例如供应商条款的变化或采购实践的转变。总之，应付账款与采购的比率作为公司财务管理和运营效率的重要指标。通过定期监测这一比率，企业可以做出关于采购策略和现金流管理的明智决策。投资者也可以利用这一比率来评估他们考虑投资的公司的财务稳定性。最终，对这一比率的深入理解可以促进更好的财务决策和提升商业绩效。