circulation ratio

简明释义

循环倍率

英英释义

例句

1.The library aims to improve its circulation ratio 借阅率 by introducing new membership programs.

图书馆通过引入新的会员项目，旨在提高其借阅率。

2.A higher circulation ratio 流通比率 indicates that more books are being borrowed and returned frequently.

较高的流通比率表明更多的书籍被频繁借出和归还。

3.The bookstore analyzed its circulation ratio 销售流通率 to determine which genres were most popular.

书店分析了其销售流通率以确定哪些类型最受欢迎。

4.Tracking the circulation ratio 流通比率 helps libraries manage their inventory effectively.

跟踪流通比率有助于图书馆有效管理其库存。

5.To boost the circulation ratio 借阅率, the library hosted a community reading event.

为了提升借阅率，图书馆举办了一场社区阅读活动。

作文

The concept of circulation ratio is crucial in understanding the financial health and operational efficiency of a business. In simple terms, the circulation ratio refers to the proportion of a company's circulating assets compared to its current liabilities. This metric helps assess how well a company can cover its short-term obligations with its most liquid assets. A higher circulation ratio indicates a stronger liquidity position, implying that the company is more capable of meeting its immediate financial commitments. Conversely, a lower circulation ratio may signal potential liquidity issues, raising concerns for investors and creditors alike.In practical terms, the circulation ratio is calculated by dividing current assets by current liabilities. For instance, if a company has $500,000 in current assets and $300,000 in current liabilities, its circulation ratio would be 1.67. This means that for every dollar of liability, the company has $1.67 in assets to cover it. Financial analysts often use this ratio as part of their broader analysis of a firm's financial statements, as it provides insights not only into liquidity but also into operational efficiency.Understanding the implications of the circulation ratio is essential for various stakeholders. Investors look for companies with a solid circulation ratio because it reflects a lower risk of bankruptcy and a higher likelihood of sustained operations. Creditors also consider this ratio before extending loans or credit lines, as it indicates the company’s ability to repay its debts. Moreover, management teams use the circulation ratio to make informed decisions about cash flow management and operational strategies.However, it’s important to note that the circulation ratio should not be analyzed in isolation. Different industries have varying benchmarks for what constitutes a healthy ratio. For example, a manufacturing company might operate effectively with a circulation ratio of 1.2, while a retail business might aim for a ratio closer to 2.0 due to the nature of its inventory turnover. Therefore, industry context is vital when interpreting this ratio.Additionally, while a high circulation ratio is generally seen as favorable, it can also indicate inefficiencies. For instance, if a company holds excessive current assets without generating sufficient revenue, it may suggest that resources are not being utilized optimally. Thus, a balanced approach is necessary; businesses should strive for a healthy circulation ratio while also ensuring that their assets are actively contributing to growth and profitability.In conclusion, the circulation ratio serves as a key indicator of a company's liquidity and operational effectiveness. By understanding and monitoring this ratio, stakeholders can gain valuable insights into a company's financial stability and make informed decisions accordingly. Whether you are an investor, creditor, or manager, recognizing the significance of the circulation ratio is essential for navigating the complexities of the financial landscape.

“流动比率”这一概念在理解企业的财务健康和运营效率方面至关重要。简单来说，流动比率是指公司的流动资产与当前负债的比例。这一指标有助于评估公司用其最流动的资产偿还短期义务的能力。较高的流动比率表明更强的流动性，意味着公司更有能力满足其即时财务承诺。相反，较低的流动比率可能会预示潜在的流动性问题，从而引发投资者和债权人的担忧。在实际操作中，流动比率通过将流动资产除以流动负债来计算。例如，如果一家公司的流动资产为500,000美元，流动负债为300,000美元，那么它的流动比率将为1.67。这意味着每一美元的负债，公司有1.67美元的资产来覆盖。金融分析师通常将此比率作为其对公司财务报表更广泛分析的一部分，因为它不仅提供了流动性方面的见解，还提供了运营效率的洞察。理解流动比率的影响对于各种利益相关者至关重要。投资者寻找流动比率良好的公司，因为这反映出破产风险较低和持续运营的可能性较高。债权人在提供贷款或信用额度之前也会考虑这一比率，因为它表明公司的还款能力。此外，管理团队利用流动比率做出关于现金流管理和运营策略的明智决策。然而，需要注意的是，流动比率不应孤立分析。不同的行业对健康比率的基准各不相同。例如，一家制造公司可能在1.2的流动比率下有效运作，而一家零售企业可能由于其库存周转的性质，目标比率接近2.0。因此，行业背景在解读这一比率时至关重要。此外，尽管高流动比率通常被视为有利，但它也可能表明效率低下。例如，如果一家公司持有过多的流动资产而未能产生足够的收入，这可能表明资源未得到最佳利用。因此，需要采取平衡的方法；企业应努力实现健康的流动比率，同时确保其资产在积极促进增长和盈利方面发挥作用。总之，流动比率作为公司流动性和运营有效性的关键指标。通过理解和监控这一比率，利益相关者可以获得有关公司财务稳定性的宝贵见解，并据此做出明智的决策。无论您是投资者、债权人还是管理者，认识到流动比率的重要性对于驾驭复杂的金融环境至关重要。