working capital

简明释义

周转资本

英英释义

例句

1.Good management of working capital is essential for business success.

良好的营运资金管理对于企业成功至关重要。

2.A decrease in working capital can indicate financial trouble.

营运资金的减少可能表明财务问题。

3.The company secured a loan to increase its working capital.

公司获得了一笔贷款以增加其营运资金。

4.Investing excess working capital can yield better returns.

投资多余的营运资金可以获得更好的回报。

5.They calculated their working capital by subtracting current liabilities from current assets.

他们通过从流动资产中减去流动负债来计算其营运资金。

作文

Working capital is a crucial concept in the realm of business finance. It refers to the funds that a company uses for its day-to-day operations. Essentially, it is the difference between a company's current assets and its current liabilities. Having sufficient working capital (营运资本) is vital for a business to maintain its operations without facing financial difficulties. When a company has positive working capital (营运资本), it means that it can easily cover its short-term debts and expenses, which is a sign of good financial health.A company’s 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. The formula to calculate working capital (营运资本) is straightforward: Current Assets - Current Liabilities = Working Capital (营运资本). This calculation provides insight into how well a company can manage its cash flow and operational efficiency.For businesses, having adequate working capital (营运资本) allows them to invest in their growth opportunities, pay suppliers on time, and maintain smooth operations. On the other hand, insufficient working capital (营运资本) can lead to cash flow problems, which may hinder a company’s ability to invest in new projects or even fulfill its basic operational needs. Companies with low working capital (营运资本) may struggle to pay their bills, leading to potential bankruptcy or insolvency.Moreover, the management of working capital (营运资本) is essential for ensuring that a company remains solvent and can meet its short-term financial obligations. Effective management strategies involve optimizing inventory levels, managing receivables, and extending payables without jeopardizing supplier relationships. For instance, a company might implement just-in-time inventory practices to minimize holding costs while ensuring they have enough stock to meet customer demand. This approach not only conserves working capital (营运资本) but also enhances operational efficiency.In addition, monitoring the working capital (营运资本) ratio, which is calculated by dividing current assets by current liabilities, can provide insights into a company’s liquidity position. A ratio above one indicates that a company has more current assets than current liabilities, which is generally a favorable situation. Conversely, a ratio below one may signal potential liquidity issues, prompting the need for immediate action to improve working capital (营运资本) management.In conclusion, working capital (营运资本) is an essential measure of a company’s financial health and operational efficiency. It plays a pivotal role in ensuring that a business can meet its short-term obligations and continue its daily operations without interruption. Understanding and effectively managing working capital (营运资本) is vital for any business aiming for sustainable growth and success in the competitive marketplace. Companies that prioritize their working capital (营运资本) management are better positioned to navigate economic fluctuations and seize opportunities as they arise.

营运资本是商业金融领域中的一个关键概念。它指的是公司用于日常运营的资金。本质上，它是公司当前资产与当前负债之间的差额。拥有足够的营运资本（working capital）对企业维护其运营至关重要，而不会面临财务困难。当一家公司拥有正的营运资本（working capital）时，这意味着它可以轻松支付其短期债务和费用，这是良好财务健康的标志。公司的当前资产包括现金、应收账款和库存，而当前负债则包括应付账款、短期债务和其他一年内到期的义务。计算营运资本（working capital）的公式非常简单：当前资产 - 当前负债 = 营运资本（working capital）。这个计算提供了关于公司如何管理其现金流和运营效率的洞察。对于企业来说，拥有足够的营运资本（working capital）使它们能够投资于增长机会、按时支付供应商并保持平稳运营。另一方面，缺乏营运资本（working capital）可能会导致现金流问题，从而妨碍公司投资新项目甚至满足其基本运营需求。拥有低营运资本（working capital）的公司可能会在支付账单时遇到困难，导致潜在的破产或资不抵债。此外，管理营运资本（working capital）对于确保公司保持偿付能力并能满足其短期财务义务至关重要。有效的管理策略包括优化库存水平、管理应收账款和延长应付账款，而不危及与供应商的关系。例如，一家公司可能会实施准时制库存实践，以最小化持有成本，同时确保他们有足够的库存来满足客户需求。这种方法不仅节省了营运资本（working capital），而且提高了运营效率。此外，监控营运资本（working capital）比率，即用当前资产除以当前负债，可以提供有关公司流动性状况的见解。比率高于1表示公司当前资产超过当前负债，这通常是一个有利的情况。相反，低于1的比率可能表明潜在的流动性问题，促使需要立即采取行动以改善营运资本（working capital）管理。总之，营运资本（working capital）是公司财务健康和运营效率的重要衡量标准。它在确保企业能够满足其短期义务并继续其日常运营方面发挥着关键作用。理解和有效管理营运资本（working capital）对任何希望在竞争市场中实现可持续增长和成功的企业至关重要。优先考虑其营运资本（working capital）管理的公司更有可能在经济波动中航行自如，并在机会出现时抓住它们。