circulating asset

简明释义

周转资产

英英释义

例句

1.Investors often look at the ratio of circulating asset to liabilities when assessing a company's financial health.

投资者在评估公司的财务健康时，通常会关注流动资产与负债的比率。

2.A higher amount of circulating asset indicates better short-term financial stability.

较高的流动资产金额表明更好的短期财务稳定性。

3.The balance sheet showed a significant increase in circulating asset over the last quarter.

资产负债表显示，上个季度流动资产显著增加。

4.Managing circulating asset efficiently is crucial for maintaining cash flow in a business.

高效管理流动资产对于维持企业现金流至关重要。

5.The company increased its liquidity by converting some of its fixed assets into circulating asset.

公司通过将一些固定资产转化为流动资产来增加流动性。

作文

In the world of finance and accounting, understanding the concept of a circulating asset is crucial for both businesses and investors. A circulating asset (流动资产) refers to any asset that can be easily converted into cash or is expected to be consumed or sold within a year. This category typically includes cash, accounts receivable, inventory, and other short-term investments. The significance of circulating assets lies in their liquidity, which is essential for maintaining the operational efficiency of a company.For instance, consider a retail business that sells clothing. The cash on hand is a circulating asset because it can be used immediately to pay for expenses or reinvest in the business. Similarly, the inventory of clothes in the store is also a circulating asset, as it can be sold to generate revenue within a short period. Accounts receivable, which represent money owed by customers who have purchased items on credit, are another example of circulating assets. These amounts are expected to be collected soon, making them an important part of a company's working capital.The management of circulating assets is vital for a company's financial health. Companies must ensure that they have enough circulating assets to cover their short-term liabilities. This is often assessed using liquidity ratios, such as the current ratio and quick ratio. A healthy balance of circulating assets indicates that a company can meet its obligations without facing financial distress.On the other hand, having too many circulating assets can also signal inefficiency. For example, if a company has excessive inventory that is not selling, it ties up capital that could be used elsewhere. Therefore, effective inventory management is crucial. Businesses should strive to find the right balance between having enough circulating assets to operate smoothly while minimizing excess that could lead to waste or financial strain.Investors also pay close attention to a company's circulating assets when evaluating its financial stability. A strong presence of circulating assets can indicate a well-managed company with good cash flow, which is attractive to potential investors. Conversely, a lack of circulating assets might raise red flags about a company's ability to sustain operations or grow in the future.In conclusion, the concept of circulating assets (流动资产) plays a pivotal role in the financial landscape of businesses. Understanding how to manage and evaluate these assets is essential for ensuring operational efficiency and financial stability. Both companies and investors must keep a keen eye on circulating assets to make informed decisions that will contribute to long-term success. By maintaining a healthy level of circulating assets, businesses can navigate challenges and seize opportunities in a competitive market.

在金融和会计领域，理解“流动资产”的概念对企业和投资者来说至关重要。“流动资产”指的是任何可以轻易转化为现金或预计在一年内被消耗或出售的资产。这个类别通常包括现金、应收账款、库存和其他短期投资。“流动资产”的重要性在于其流动性，这对维持公司的运营效率至关重要。例如，考虑一家销售服装的零售企业。手头的现金是一个“流动资产”，因为它可以立即用于支付费用或再投资于业务。同样，商店里的服装库存也是一个“流动资产”，因为它可以在短时间内出售以产生收入。应收账款，即代表客户因赊账购买商品而欠款的金额，也是另一个“流动资产”的例子。这些金额预计很快就会收回，因此是公司营运资金的重要组成部分。“流动资产”的管理对于公司的财务健康至关重要。公司必须确保拥有足够的“流动资产”来覆盖其短期负债。这通常通过流动比率和速动比率等流动性比率来评估。健康的“流动资产”平衡表明公司能够履行其义务，而不会面临财务困境。另一方面，拥有过多的“流动资产”也可能意味着低效。例如，如果一家公司有过多的库存而未能销售，这会占用本可用于其他地方的资本。因此，有效的库存管理至关重要。企业应努力在拥有足够的“流动资产”以平稳运营与最小化可能导致浪费或财务压力的过剩之间找到合适的平衡。投资者在评估公司的财务稳定性时，也非常关注公司的“流动资产”。强大的“流动资产”存在可能表明公司管理良好，现金流良好，这对潜在投资者具有吸引力。相反，缺乏“流动资产”可能会引发关于公司维持运营或未来增长能力的警示。总之，“流动资产”的概念在商业的财务环境中发挥着关键作用。理解如何管理和评估这些资产对于确保运营效率和财务稳定至关重要。企业和投资者都必须密切关注“流动资产”，以做出有助于长期成功的明智决策。通过保持健康的“流动资产”水平，企业可以应对挑战并在竞争激烈的市场中抓住机会。