statement of working capital changes

简明释义

运营资本变动表，运用资本变动表

英英释义

例句

1.During the financial review, the manager highlighted the statement of working capital changes to show improvements in cash flow.

在财务审查中，经理强调了营运资本变动表以展示现金流的改善。

2.Investors often review the statement of working capital changes to assess a company's operational efficiency.

投资者常常查看营运资本变动表以评估公司的运营效率。

3.The accountant prepared the statement of working capital changes to analyze liquidity for the upcoming quarter.

会计准备了营运资本变动表以分析即将到来的季度的流动性。

4.The statement of working capital changes is crucial for understanding how current assets and liabilities are managed.

了解如何管理流动资产和负债，营运资本变动表至关重要。

5.To prepare for the audit, the finance team compiled the statement of working capital changes for the last fiscal year.

为了准备审计，财务团队编制了上一财政年度的营运资本变动表。

作文

The financial health of a business is often assessed through various financial statements that provide insights into its operations. One crucial component of this analysis is the statement of working capital changes, which offers a detailed view of how a company's working capital has evolved over a specific period. Working capital, defined as current assets minus current liabilities, represents the liquidity available to a business for its day-to-day operations. Understanding the statement of working capital changes is essential for stakeholders, including investors, management, and creditors, as it reflects the operational efficiency and short-term financial stability of the company.The statement of working capital changes typically includes several key components, such as accounts receivable, inventory, and accounts payable. By analyzing these elements, one can assess how effectively a company is managing its short-term assets and liabilities. For instance, an increase in accounts receivable might indicate that a company is generating more sales, but it could also suggest potential issues with cash flow if customers are taking longer to pay their invoices. Conversely, a decrease in inventory levels may signify effective inventory management or declining sales.Another important aspect of the statement of working capital changes is its ability to highlight trends over time. By comparing multiple periods, analysts can identify patterns that may indicate underlying problems or opportunities for improvement. For example, a consistent increase in working capital might suggest that a company is growing and expanding its operations, while a decline could raise red flags regarding financial health.Moreover, the statement of working capital changes provides valuable insights into a company's operational strategies. For instance, if a firm is able to reduce its accounts payable while maintaining stable inventory levels, it may be an indication of strong supplier relationships and efficient cash management practices. Alternatively, a sharp increase in accounts payable could signal potential liquidity issues or strained vendor relationships.In addition to its analytical value, the statement of working capital changes also plays a significant role in decision-making processes. Management teams rely on this statement to make informed choices regarding investments, financing, and operational adjustments. For example, if the statement of working capital changes reveals that working capital is consistently low, management may decide to tighten credit policies or renegotiate payment terms with suppliers to improve cash flow.Furthermore, for investors and creditors, the statement of working capital changes serves as a critical tool for assessing risk. A company with strong working capital management is often viewed as less risky, as it indicates an ability to meet short-term obligations. In contrast, a deteriorating working capital position may prompt investors to reconsider their investment or creditors to impose stricter lending conditions.In conclusion, the statement of working capital changes is an invaluable financial document that provides insights into a company's liquidity and operational efficiency. By analyzing the components of working capital, stakeholders can gain a deeper understanding of a business's financial health and make informed decisions. Whether for internal management purposes or external investor assessments, the statement of working capital changes remains a fundamental element in the financial analysis toolkit, highlighting the importance of effective working capital management in achieving long-term success.

企业的财务健康状况通常通过各种财务报表进行评估，这些报表提供了对其运营的深入见解。其中一个关键组成部分是营运资本变动表，它详细展示了公司在特定时期内营运资本的变化。营运资本定义为流动资产减去流动负债，代表企业可用于日常运营的流动性。理解营运资本变动表对于包括投资者、管理层和债权人在内的利益相关者至关重要，因为它反映了公司的运营效率和短期财务稳定性。营运资本变动表通常包括几个关键组成部分，如应收账款、存货和应付账款。通过分析这些元素，可以评估公司如何有效地管理其短期资产和负债。例如，应收账款的增加可能表明公司正在创造更多销售，但如果客户付款延迟，也可能暗示潜在的现金流问题。相反，存货水平的下降可能意味着有效的存货管理或销售下降。营运资本变动表的另一个重要方面是它能够突出时间趋势。通过比较多个时期，分析师可以识别出可能表明潜在问题或改善机会的模式。例如，持续增加的营运资本可能表明公司正在增长并扩展其运营，而下降则可能引发对财务健康的警惕。此外，营运资本变动表还提供了对公司运营战略的宝贵见解。例如，如果一家公司能够减少应付账款，同时保持稳定的存货水平，这可能表明强大的供应商关系和有效的现金管理实践。相反，应付账款的急剧增加可能表明潜在的流动性问题或供应商关系紧张。除了其分析价值外，营运资本变动表在决策过程中也发挥着重要作用。管理团队依赖此报表做出关于投资、融资和运营调整的明智选择。例如，如果营运资本变动表显示营运资本持续低迷，管理层可能会决定收紧信贷政策或与供应商重新谈判付款条款，以改善现金流。此外，对于投资者和债权人来说，营运资本变动表是评估风险的重要工具。拥有良好营运资本管理的公司通常被视为风险较小，因为这表明其能够满足短期义务。相反，营运资本状况恶化可能促使投资者重新考虑投资，或迫使债权人施加更严格的贷款条件。总之，营运资本变动表是一份无价的财务文件，提供了有关公司流动性和运营效率的见解。通过分析营运资本的组成部分，利益相关者可以更深入地了解企业的财务健康状况，并做出明智的决策。无论是用于内部管理目的还是外部投资者评估，营运资本变动表始终是财务分析工具包中的基本元素，突显了有效营运资本管理在实现长期成功中的重要性。