capital turnover

简明释义

资金周转

英英释义

例句

1.To improve capital turnover 资本周转率, businesses may need to optimize their inventory management.

为了提高资本周转率，企业可能需要优化其库存管理。

2.The company's capital turnover 资本周转率 has improved significantly over the last quarter, indicating better efficiency in using its assets.

公司的资本周转率在过去一个季度显著改善，表明其资产使用效率提高。

3.Investors often look at capital turnover 资本周转率 as a key indicator of operational efficiency.

投资者通常将资本周转率视为运营效率的关键指标。

4.The retail sector typically has a higher capital turnover 资本周转率 compared to manufacturing due to faster sales cycles.

由于销售周期较快，零售行业通常具有比制造业更高的资本周转率。

5.A higher capital turnover 资本周转率 means that a company is able to generate more revenue from its capital investments.

较高的资本周转率意味着公司能够从其资本投资中产生更多收入。

作文

In the world of business and finance, understanding key concepts is essential for success. One such important concept is capital turnover, which refers to the efficiency with which a company utilizes its capital to generate revenue. Essentially, it measures how many times a company's capital is used to produce sales over a certain period. A higher capital turnover indicates that a company is using its capital more efficiently, while a lower ratio may suggest inefficiencies or underutilization of resources.To better understand capital turnover, it's helpful to break down its components. Capital generally includes all the assets that a company uses to run its operations, such as cash, inventory, equipment, and property. The turnover aspect refers to how frequently these assets contribute to sales. For instance, if a company has a capital turnover ratio of 2, it means that for every dollar invested in capital, the company generates two dollars in sales.Calculating capital turnover is relatively straightforward. The formula is:Capital Turnover = Net Sales / Average CapitalWhere net sales refer to total revenue minus returns, allowances, and discounts, and average capital is the mean value of capital employed during the period. This calculation provides a clear picture of how well a company is performing in relation to its capital investments.Analyzing capital turnover can provide valuable insights into a company's operational efficiency. For example, a retail business typically has a higher capital turnover than a manufacturing firm because retailers sell goods quickly and often have lower capital requirements. Conversely, a manufacturer might have a lower capital turnover due to the significant investment in machinery and equipment needed to produce goods.Investors and analysts often look at capital turnover when evaluating a company's financial health. A consistent increase in this ratio over time can indicate that a company is improving its efficiency and effectively managing its resources. On the other hand, a declining capital turnover may raise red flags about a company's operational management or market conditions.Moreover, the context of the industry must be considered when interpreting capital turnover. Different sectors have different benchmarks. For instance, technology companies might experience rapid growth and high sales volumes, leading to higher capital turnover rates compared to traditional industries like utilities or real estate, where capital investments are substantial and returns are slower.In conclusion, capital turnover is a crucial metric that reflects how efficiently a company utilizes its capital to generate sales. By understanding and analyzing this ratio, businesses can identify areas for improvement, enhance operational efficiency, and make informed strategic decisions. Investors can also use capital turnover as a tool to assess a company's performance relative to its peers, ultimately guiding their investment choices. Thus, mastering the concept of capital turnover is essential for anyone involved in the financial and business sectors, as it provides deep insights into a company's operational effectiveness and overall financial health.

在商业和金融的世界中，理解关键概念对于成功至关重要。其中一个重要概念是资本周转率，它指的是公司利用其资本生成收入的效率。基本上，它衡量的是公司在一定时期内资本用于产生销售的次数。较高的资本周转率表明公司更有效地利用其资本，而较低的比率可能表明资源的低效或未充分利用。为了更好地理解资本周转率，有必要分解其组成部分。资本通常包括公司用于运营的所有资产，如现金、库存、设备和物业。周转方面则指这些资产为销售作出贡献的频率。例如，如果一家公司拥有2的资本周转率，这意味着每投资1美元的资本，该公司就会产生2美元的销售额。计算资本周转率相对简单。公式为：资本周转率 = 净销售额 / 平均资本其中，净销售额是指总收入减去退货、折让和折扣，平均资本是指在该期间内使用的资本的平均值。这个计算提供了公司在资本投资方面表现如何的清晰图景。分析资本周转率可以为公司的运营效率提供有价值的见解。例如，零售企业通常比制造企业具有更高的资本周转率，因为零售商快速销售商品，并且通常需要较低的资本要求。相反，制造商由于生产商品所需的大量机器和设备投资，可能会有较低的资本周转率。投资者和分析师通常在评估公司的财务健康状况时关注资本周转率。这一比率的持续增长可能表明公司正在提高效率并有效管理资源。另一方面，下降的资本周转率可能会引发对公司运营管理或市场状况的担忧。此外，在解释资本周转率时必须考虑行业的背景。不同的行业有不同的基准。例如，科技公司可能经历快速增长和高销售量，从而导致较高的资本周转率，而传统行业如公用事业或房地产，由于资本投资巨大且回报较慢，可能会有较低的资本周转率。总之，资本周转率是一个关键指标，反映了公司利用其资本生成销售的效率。通过理解和分析这一比率，企业可以识别改进领域，提高运营效率，并做出明智的战略决策。投资者也可以将资本周转率作为评估公司相对于同行表现的工具，从而指导他们的投资选择。因此，掌握资本周转率的概念对于任何参与金融和商业领域的人来说都是必不可少的，因为它提供了对公司运营有效性和整体财务健康状况的深刻见解。