statement of working capital

简明释义

运营资本表，运用资本表

英英释义

例句

1.A detailed statement of working capital can help identify potential cash flow issues.

详细的营运资本报表可以帮助识别潜在的现金流问题。

2.Before applying for a loan, the business owner reviewed the statement of working capital to ensure it met the bank's requirements.

在申请贷款之前，企业主查看了营运资本报表以确保符合银行的要求。

3.The statement of working capital shows the current assets and liabilities of the company.

营运资本报表显示了公司的当前资产和负债。

4.The accountant prepared the statement of working capital for the quarterly review.

会计师为季度审查准备了营运资本报表。

5.Investors often look at the statement of working capital to assess a company's liquidity.

投资者通常查看营运资本报表来评估公司的流动性。

作文

A company’s financial health is often assessed through various financial statements, one of the most critical being the statement of working capital. This document provides a snapshot of a company's short-term financial position by detailing its current assets and current liabilities. Understanding this statement is essential for both management and investors, as it indicates how well a company can meet its short-term obligations and fund its day-to-day operations.The statement of working capital is derived from the balance sheet, where current assets include cash, accounts receivable, and inventory, while current liabilities consist of accounts payable, short-term debt, and other obligations due within a year. By analyzing these components, stakeholders can assess the liquidity of the business. A positive working capital, which occurs when current assets exceed current liabilities, suggests that a company has enough resources to cover its short-term debts. Conversely, negative working capital may indicate financial trouble, as it implies that the company may struggle to meet its immediate obligations.Moreover, the statement of working capital plays a significant role in operational efficiency. Companies with strong working capital management can optimize their cash flow, ensuring that they have enough liquidity to invest in growth opportunities or withstand economic downturns. For instance, if a company has high inventory levels but low sales, it might face cash flow issues. By closely monitoring the statement of working capital, management can make informed decisions about inventory control, credit policies, and other operational aspects that affect liquidity.Investors also pay close attention to the statement of working capital when evaluating a company's financial stability. A consistent increase in working capital over time can be a positive sign, indicating that the company is growing and effectively managing its resources. On the other hand, fluctuations in working capital might raise red flags for potential investors, suggesting that the business may be facing challenges that could impact its profitability.In addition to its role in assessing liquidity and operational efficiency, the statement of working capital can also provide insights into a company’s overall financial strategy. For instance, a company that maintains a high level of cash relative to its payables may be taking a conservative approach to risk management. Alternatively, a firm that operates with minimal working capital may be pursuing aggressive growth strategies, reinvesting profits back into the business rather than holding onto cash reserves.In conclusion, the statement of working capital is a vital financial tool that reflects a company's ability to manage its short-term financial obligations. It serves as an indicator of liquidity, operational efficiency, and overall financial strategy. Both management and investors benefit from understanding this statement, as it provides crucial insights into the financial health of the business. As such, mastering the intricacies of the statement of working capital is essential for anyone involved in corporate finance or investment analysis.

公司的财务健康状况通常通过各种财务报表进行评估，其中最关键的之一就是营运资本报表。该文件通过详细列示公司的流动资产和流动负债，提供公司短期财务状况的快照。理解这一报表对管理层和投资者至关重要，因为它表明公司在多大程度上能够满足其短期义务并为日常运营提供资金。营运资本报表源于资产负债表，其中流动资产包括现金、应收账款和存货，而流动负债则包括应付账款、短期债务及其他一年内到期的义务。通过分析这些组成部分，利益相关者可以评估企业的流动性。当流动资产超过流动负债时，就会出现正向营运资本，这表明公司有足够的资源来覆盖其短期债务。相反，负向营运资本可能表明财务困境，因为这意味着公司可能难以满足其即时义务。此外，营运资本报表在运营效率中也发挥着重要作用。拥有强大营运资本管理的公司能够优化其现金流，确保有足够的流动性来投资于增长机会或抵御经济衰退。例如，如果一家公司库存水平高但销售额低，可能会面临现金流问题。通过密切监控营运资本报表，管理层可以就库存控制、信贷政策和其他影响流动性的运营方面做出明智的决策。投资者在评估公司的财务稳定性时也非常关注营运资本报表。随着时间的推移，营运资本的一致增加可能是一个积极信号，表明公司正在增长并有效管理其资源。另一方面，营运资本的波动可能会引起潜在投资者的警惕，表明企业可能面临挑战，这可能影响其盈利能力。除了在评估流动性和运营效率方面的作用外，营运资本报表还可以提供有关公司整体财务战略的见解。例如，一家保持现金水平相对于应付款项较高的公司可能采取了保守的风险管理方法。相反，一家运营营运资本最小的公司可能在追求激进的增长战略，将利润再投资于业务，而不是持有现金储备。总之，营运资本报表是反映公司管理短期财务义务能力的重要财务工具。它作为流动性、运营效率和整体财务战略的指标。管理层和投资者都能从理解这一报表中受益，因为它提供了有关企业财务健康状况的重要见解。因此，掌握营运资本报表的细微差别对于任何参与企业财务或投资分析的人来说都是至关重要的。