average accounts payable period

简明释义

应付帐款平均到期日

英英释义

例句

1.A shorter average accounts payable period can indicate better supplier relationships.

较短的应付账款平均周期可能表明与供应商的关系更好。

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

投资者通常关注应付账款平均周期来评估公司的流动性。

3.The company aims to reduce its average accounts payable period to improve cash flow.

公司旨在缩短其应付账款平均周期以改善现金流。

4.An increasing average accounts payable period might signal financial distress.

不断增加的应付账款平均周期可能预示着财务困境。

5.By negotiating better payment terms, the firm was able to lower its average accounts payable period.

通过谈判更好的付款条件，公司能够降低其应付账款平均周期。

作文

The financial health of a business can often be evaluated by examining various key performance indicators (KPIs). One such crucial KPI is the average accounts payable period, which refers to the average time a company takes to pay its suppliers for goods and services received. Understanding this metric is essential for both internal management and external stakeholders, as it provides insights into the company's cash flow management and operational efficiency.To calculate the average accounts payable period, businesses typically use the formula: (Accounts Payable / Cost of Goods Sold) x 365 days. This calculation gives a clear picture of how long, on average, a company takes to settle its debts with suppliers. A shorter average accounts payable period may indicate that a company is managing its cash flow efficiently and maintaining good relationships with its suppliers. Conversely, a longer period could suggest potential cash flow issues or a strategy to hold onto cash longer, which might not always be sustainable in the long run.For instance, consider a manufacturing company that has an average accounts payable period of 30 days. This means that, on average, the company pays its suppliers within a month after receiving the goods. This relatively short period can be beneficial as it may allow the company to take advantage of early payment discounts offered by suppliers, thereby reducing overall costs. Additionally, prompt payments can foster stronger supplier relationships, which can lead to better terms and reliability in the supply chain.On the other hand, if another company has an average accounts payable period of 60 days, it may raise concerns among investors and creditors. While some companies may strategically choose to extend their payment terms to maintain liquidity, consistently high periods can signal financial distress or inefficiency. Investors often view a prolonged average accounts payable period as a red flag, indicating that the company might struggle to meet its short-term obligations.Moreover, the average accounts payable period can vary significantly across different industries. For example, retail businesses may have shorter payment periods due to the nature of their operations and customer demand, while construction companies may experience longer periods due to project timelines and payment schedules. Therefore, it is essential for businesses to benchmark their average accounts payable period against industry standards to determine whether their practices are in line with competitors.In conclusion, the average accounts payable period is a vital metric that reflects a company's efficiency in managing its payables and cash flow. By analyzing this figure, companies can make informed decisions about their payment strategies, supplier relationships, and overall financial health. Understanding and optimizing the average accounts payable period can ultimately lead to improved liquidity, enhanced supplier partnerships, and sustained business growth. As such, it is a critical component of financial analysis that should not be overlooked by any business seeking to thrive in a competitive marketplace.

企业的财务健康状况通常可以通过审查各种关键绩效指标（KPI）来评估。其中一个至关重要的KPI是平均应付账款周期，它指的是公司支付供应商所收到的商品和服务的平均时间。理解这一指标对于内部管理和外部利益相关者都至关重要，因为它提供了有关公司现金流管理和运营效率的见解。计算平均应付账款周期，企业通常使用公式：（应付账款/销售成本）×365天。这个计算清晰地展示了公司在平均情况下需要多长时间来结清与供应商的债务。较短的平均应付账款周期可能表明公司在有效管理现金流，并与供应商保持良好关系。相反，较长的周期可能暗示潜在的现金流问题或持有现金更长时间的策略，而这种策略在长期内可能并不总是可持续的。例如，考虑一家制造公司，其平均应付账款周期为30天。这意味着，该公司在收到货物后平均在一个月内支付给供应商。这一相对较短的周期可能是有利的，因为它可以使公司利用供应商提供的提前付款折扣，从而降低整体成本。此外，及时付款可以促进更强的供应商关系，这可以导致更好的条款和供应链的可靠性。另一方面，如果另一家公司拥有60天的平均应付账款周期，则可能引起投资者和债权人的担忧。虽然一些公司可能战略性地选择延长付款期限以维持流动性，但持续的高周期可能会发出财务困境或低效的信号。投资者通常将长期的平均应付账款周期视为警告标志，表明公司可能难以满足其短期义务。此外，平均应付账款周期在不同的行业之间可能显著不同。例如，零售企业由于其运营性质和客户需求，可能具有较短的付款周期，而建筑公司可能由于项目时间表和付款计划而经历较长的周期。因此，企业对其平均应付账款周期进行行业标准基准比较，以确定其做法是否与竞争对手一致，至关重要。总之，平均应付账款周期是反映公司在管理应付账款和现金流方面效率的重要指标。通过分析这一数字，企业可以就其付款策略、供应商关系和整体财务健康状况做出明智的决策。理解和优化平均应付账款周期最终可以改善流动性，增强供应商合作伙伴关系，并实现可持续的业务增长。因此，它是任何希望在竞争市场中蓬勃发展的企业不可忽视的财务分析关键组成部分。