statement of changes in working capital

简明释义

运转资本变动表

英英释义

例句

1.Management uses the statement of changes in working capital to identify trends in operational efficiency.

管理层使用营运资金变动表来识别运营效率的趋势。

2.During the audit, the statement of changes in working capital was scrutinized for discrepancies.

在审计过程中，营运资金变动表被仔细审查以寻找差异。

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

投资者通常查看营运资金变动表以评估公司的流动性。

4.The statement of changes in working capital revealed an increase in accounts receivable this month.

本月的营运资金变动表显示应收账款有所增加。

5.The accountant prepared the statement of changes in working capital for the quarterly review.

会计为季度审查准备了营运资金变动表。

作文

The financial health of a business is often assessed through various financial statements, one of which is the statement of changes in working capital. This statement provides a detailed overview of how a company's working capital has changed over a specific period. Working capital itself is defined as the difference between current assets and current liabilities, and it is crucial for managing day-to-day operations. Understanding the statement of changes in working capital allows stakeholders to gauge a company's operational efficiency and liquidity position.To begin with, the statement of changes in working capital highlights the inflows and outflows of working capital components, which typically include accounts receivable, inventory, and accounts payable. For example, if a company increases its accounts receivable, it indicates that more sales have been made on credit. However, this can also signal potential cash flow issues if customers delay payments. Conversely, a reduction in accounts payable suggests that the company is paying off its suppliers more quickly, which might be a sign of good financial health but could also strain cash resources.Moreover, the statement of changes in working capital is instrumental in identifying trends over time. By comparing these statements across multiple periods, analysts can detect patterns that may signify underlying issues or strengths within the business. For instance, consistent growth in inventory levels without corresponding sales growth may indicate overstocking, which can lead to increased holding costs and potential obsolescence.Additionally, investors and creditors pay close attention to the statement of changes in working capital as it reflects a company's ability to manage its short-term obligations. A healthy working capital position usually means that a company can cover its short-term liabilities with its short-term assets, which is vital for maintaining operations and avoiding insolvency. If the statement reveals a negative change in working capital, it could raise red flags about the company's financial stability.Furthermore, businesses often use the information from the statement of changes in working capital to make informed decisions about future investments and operational strategies. For instance, if a company notices a trend of increasing accounts payable, it might decide to negotiate better payment terms with suppliers to improve cash flow. Alternatively, if accounts receivable are growing significantly, the company may need to implement stricter credit policies to ensure timely collections.In conclusion, the statement of changes in working capital is a vital tool for understanding a company's financial dynamics. It not only provides insights into how effectively a company manages its working capital but also helps in making strategic decisions that can enhance overall financial performance. For anyone involved in financial analysis or management, mastering this statement is essential for evaluating a company's operational efficiency and long-term viability. By regularly reviewing and analyzing the statement of changes in working capital, stakeholders can ensure they are well-informed about the company's financial health and ready to take action when necessary.

企业的财务健康状况通常通过各种财务报表来评估，其中之一就是营运资本变动表。该报表提供了公司在特定时期内营运资本变化的详细概述。营运资本本身被定义为流动资产与流动负债之间的差额，对于管理日常运营至关重要。理解营运资本变动表使利益相关者能够评估公司的运营效率和流动性。首先，营运资本变动表突出显示了营运资本组成部分的流入和流出，这些组成部分通常包括应收账款、存货和应付账款。例如，如果一家公司增加了应收账款，这表明更多的销售是以信用方式进行的。然而，这也可能表示客户延迟付款，潜在地导致现金流问题。相反，应付账款的减少表明公司正在更快地偿还其供应商，这可能是财务健康的迹象，但也可能会对现金资源造成压力。此外，营运资本变动表对于识别长期趋势至关重要。通过比较多个时期的这些报表，分析师可以发现可能表明公司潜在问题或优势的模式。例如，库存水平持续增长而销售增长没有相应增加，可能表明过度库存，这可能导致持有成本增加和潜在的过时。此外，投资者和债权人密切关注营运资本变动表，因为它反映了公司管理短期义务的能力。健康的营运资本状况通常意味着公司能够用短期资产覆盖短期负债，这对维持运营和避免破产至关重要。如果报表显示营运资本发生负面变化，可能会引发对公司财务稳定性的警示。此外，企业通常利用营运资本变动表中的信息来做出有关未来投资和运营策略的明智决策。例如，如果一家公司注意到应付账款增长的趋势，它可能决定与供应商谈判更好的付款条款，以改善现金流。或者，如果应收账款显著增长，公司可能需要实施更严格的信用政策，以确保及时收款。总之，营运资本变动表是理解公司财务动态的重要工具。它不仅提供了公司管理营运资本的有效性洞察，还帮助制定可以提升整体财务表现的战略决策。对于任何参与财务分析或管理的人来说，掌握这一报表对于评估公司的运营效率和长期可行性至关重要。通过定期审查和分析营运资本变动表，利益相关者可以确保他们充分了解公司的财务健康状况，并在必要时采取行动。