working fund; revolving fund; circulating fund

简明释义

周转资金

英英释义

例句

1.To manage unexpected costs, we maintain a healthy working fund 流动资金 in our financial reserves.

为了应对意外费用，我们在财务储备中保持健康的流动资金 working fund。

2.Our project requires a revolving fund 周转基金 to finance ongoing expenses and reinvest profits.

我们的项目需要一个周转基金 revolving fund来资助持续的开支并再投资利润。

3.The company allocated a portion of its budget to the working fund 流动资金 to ensure smooth daily operations.

公司将部分预算分配给流动资金 working fund，以确保日常运营顺利进行。

4.The non-profit organization established a circulating fund 循环资金 to support community initiatives.

该非营利组织建立了一个循环资金 circulating fund来支持社区倡议。

5.The local government set up a revolving fund 周转基金 to help small businesses access loans.

地方政府设立了一个周转基金 revolving fund，以帮助小企业获得贷款。

作文

In the realm of finance and budgeting, understanding the concepts of working fund, revolving fund, and circulating fund is crucial for effective financial management. Each of these terms represents a different approach to handling funds within an organization or project. By exploring their definitions and applications, we can gain a deeper insight into how they function and why they are important.A working fund (运作基金) refers to a pool of money that is used for day-to-day operations. This fund is essential for covering immediate expenses such as salaries, utilities, and supplies. Organizations rely on their working fund to ensure that they can maintain their regular activities without interruptions. For example, a small business might use its working fund to purchase inventory, pay employees, and manage other operational costs. The availability of a healthy working fund allows businesses to operate smoothly and respond quickly to financial demands.On the other hand, a revolving fund (循环基金) is designed to be self-sustaining. It operates on a system where the money is loaned out or allocated for specific projects and then replenished over time as payments are received or revenues are generated. This type of fund is particularly useful for projects that require ongoing financing but are expected to generate income that will eventually return to the fund. For instance, a government agency may establish a revolving fund to provide low-interest loans for community development projects. As the loans are paid back, the funds can be reused for new projects, creating a sustainable financial cycle.Lastly, a circulating fund (流动基金) is similar to a revolving fund but typically focuses on providing liquidity for short-term needs. This fund allows organizations to manage their cash flow effectively by ensuring that there is always money available for urgent expenses. A circulating fund can be particularly beneficial for organizations that experience fluctuating cash flows. For example, a nonprofit organization might maintain a circulating fund to cover unexpected costs that arise during the course of their programs. This ensures that the organization can continue its mission without financial disruptions.In conclusion, while working fund, revolving fund, and circulating fund each serve distinct purposes, they all play vital roles in financial management. Understanding these concepts enables organizations to allocate resources more effectively, ensuring that they can meet both their immediate and long-term financial needs. By maintaining a balance between these funds, organizations can enhance their operational efficiency and sustainability, ultimately leading to greater success in achieving their goals. Financial literacy in these areas is not just beneficial; it is essential for any organization aiming for growth and stability in an ever-changing economic landscape.

在财务和预算的领域中，理解运作基金、循环基金和流动基金的概念对于有效的财务管理至关重要。这些术语各自代表了在组织或项目内处理资金的不同方法。通过探索它们的定义和应用，我们可以更深入地了解它们的功能以及它们的重要性。运作基金（working fund）是指用于日常运营的一笔资金池。该基金对于覆盖诸如工资、水电费和办公用品等即时开支至关重要。组织依赖其运作基金来确保能够不间断地维持其正常活动。例如，一家小企业可能会使用其运作基金来购买库存、支付员工工资以及管理其他运营成本。充足的运作基金使企业能够顺利运营，并迅速应对财务需求。另一方面，循环基金（revolving fund）旨在实现自我维持。它基于一种系统，在这种系统中，资金被借出或分配给特定项目，然后随着支付的收到或收入的产生而得到补充。这种类型的基金对于需要持续融资但预期会产生收入以最终返回基金的项目特别有用。例如，政府机构可能会建立一个循环基金，为社区发展项目提供低息贷款。当贷款被偿还时，这些资金可以再次用于新项目，从而创建一个可持续的金融循环。最后，流动基金（circulating fund）与循环基金相似，但通常专注于提供短期需求的流动性。该基金使组织能够有效管理现金流，确保始终有资金可用于紧急开支。流动基金对于经历现金流波动的组织尤其有益。例如，一个非营利组织可能会维持一个流动基金，以覆盖在其项目过程中出现的意外费用。这确保了该组织能够在没有财务中断的情况下继续其使命。总之，虽然运作基金、循环基金和流动基金各自服务于不同的目的，但它们在财务管理中都发挥着重要作用。理解这些概念使组织能够更有效地分配资源，确保能够满足其即时和长期的财务需求。通过在这些基金之间保持平衡，组织可以提高运营效率和可持续性，最终在实现目标方面取得更大的成功。在这些领域的财务素养不仅是有益的；对于任何希望在不断变化的经济环境中实现增长和稳定的组织来说，它是必不可少的。