average accounts payable period ratio

简明释义

应付帐款平均到期比率

英英释义

例句

1.The company's average accounts payable period ratio indicates how quickly it pays its suppliers.

公司的平均应付账款周转期比率表明它多快支付供应商。

2.To improve its average accounts payable period ratio, the firm renegotiated payment terms with suppliers.

为了改善其平均应付账款周转期比率，该公司与供应商重新谈判了付款条款。

3.Investors often look at the average accounts payable period ratio to assess a company's liquidity.

投资者通常查看平均应付账款周转期比率来评估公司的流动性。

4.An increase in the average accounts payable period ratio could indicate cash flow problems.

在平均应付账款周转期比率上升可能表明现金流问题。

5.A lower average accounts payable period ratio may suggest that the company is taking advantage of early payment discounts.

较低的平均应付账款周转期比率可能表明公司正在利用提前支付折扣。

作文

The financial health of a company is often evaluated using various ratios and metrics that provide insights into its operational efficiency and liquidity. One such important metric is the average accounts payable period ratio, which plays a crucial role in understanding how well a company manages its payables. This ratio indicates the average time it takes for a company to pay its suppliers after receiving goods or services. By analyzing this ratio, stakeholders can assess the company's cash flow management, credit policies, and overall financial stability.To calculate the average accounts payable period ratio, one needs to understand its formula. The ratio is derived by dividing the total accounts payable by the cost of goods sold (COGS) and then multiplying the result by the number of days in the accounting period. The formula can be expressed as follows:Average Accounts Payable Period = (Accounts Payable / Cost of Goods Sold) x DaysThis calculation provides a clear picture of how long, on average, a company takes to settle its debts with suppliers. A lower ratio indicates that a company pays its suppliers quickly, which may reflect good relationships with vendors and favorable credit terms. Conversely, a higher ratio may suggest that a company is taking longer to pay its bills, potentially indicating cash flow issues or a strategy to conserve cash.Understanding the implications of the average accounts payable period ratio is essential for various stakeholders. For management, it serves as a tool for evaluating operational efficiency. If the ratio is increasing over time, it may warrant further investigation into the company’s payment practices and supplier relationships. Management might need to negotiate better payment terms with suppliers or streamline their accounts payable processes to improve cash flow.For investors and creditors, the average accounts payable period ratio provides insights into the company’s liquidity position. A company that consistently pays its suppliers on time is likely to maintain good creditworthiness, which is vital for securing loans or attracting investors. On the other hand, if the ratio is significantly higher than industry averages, it could raise red flags about the company’s financial health and its ability to meet short-term obligations.In addition to its importance for internal and external stakeholders, the average accounts payable period ratio can also serve as a benchmark for comparing companies within the same industry. Different industries have varying norms regarding payment periods. For example, manufacturing companies might have longer payment cycles compared to retail businesses. Therefore, understanding the context of this ratio is crucial when making comparisons.In conclusion, the average accounts payable period ratio is a vital financial metric that reflects a company’s efficiency in managing its payables. By keeping a close eye on this ratio, businesses can enhance their cash flow management and strengthen their relationships with suppliers. Moreover, it serves as an essential indicator for investors and creditors to gauge the financial stability of a company. Regular analysis and benchmarking of the average accounts payable period ratio against industry standards can lead to more informed decision-making and improved financial performance in the long run.

公司的财务健康状况通常通过各种比率和指标进行评估，这些指标提供了对其运营效率和流动性的洞察。其中一个重要的指标是平均应付账款周转期比率，它在理解公司如何管理应付账款方面起着关键作用。该比率表示公司在收到货物或服务后支付供应商所需的平均时间。通过分析这个比率，利益相关者可以评估公司的现金流管理、信用政策和整体财务稳定性。要计算平均应付账款周转期比率，需要了解其公式。该比率通过将总应付账款除以销售成本（COGS），然后将结果乘以会计期间的天数来得出。公式可以表示如下：平均应付账款周转期 = (应付账款 / 销售成本) x 天数这个计算提供了一个清晰的图景，显示公司平均需要多长时间来结清与供应商的债务。较低的比率表明公司快速支付供应商，这可能反映出与供应商良好的关系和有利的信用条款。相反，较高的比率可能表明公司支付账单的时间较长，这可能表明现金流问题或保留现金的策略。理解平均应付账款周转期比率的含义对各方利益相关者至关重要。对于管理层来说，它是评估运营效率的工具。如果该比率随着时间的推移而增加，可能需要进一步调查公司的付款实践和与供应商的关系。管理层可能需要与供应商协商更好的付款条款，或简化其应付账款流程，以改善现金流。对于投资者和债权人来说，平均应付账款周转期比率提供了对公司流动性状况的洞察。持续按时支付供应商的公司可能会保持良好的信用度，这对获得贷款或吸引投资者至关重要。另一方面，如果该比率明显高于行业平均水平，可能会引发对公司财务健康状况及其满足短期义务能力的警示。除了对内部和外部利益相关者的重要性之外，平均应付账款周转期比率还可以作为比较同一行业内公司的基准。不同的行业在支付周期上有不同的规范。例如，制造业公司的支付周期可能比零售业务长。因此，在进行比较时，理解这一比率的背景至关重要。总之，平均应付账款周转期比率是一个重要的财务指标，反映了公司在管理应付账款方面的效率。通过密切关注这一比率，企业可以增强现金流管理并加强与供应商的关系。此外，它还作为投资者和债权人评估公司财务稳定性的基本指标。定期分析和基准测试平均应付账款周转期比率与行业标准，可以导致更明智的决策和长期改善的财务表现。