working capital

简明释义

经营的资本

英英释义

例句

1.To maintain adequate working capital 营运资金, businesses should regularly review their inventory levels.

为了保持足够的营运资金，企业应定期检查其库存水平。

2.A low level of working capital 营运资金 can lead to cash flow problems.

低水平的营运资金可能导致现金流问题。

3.Increasing working capital 营运资金 allows businesses to manage their day-to-day operations more effectively.

增加营运资金可以让企业更有效地管理日常运营。

4.Investors often look at working capital 营运资金 as a measure of a company's short-term financial health.

投资者通常将营运资金视为公司短期财务健康状况的衡量标准。

5.The company secured a loan to improve its working capital 营运资金 for the upcoming quarter.

公司获得了一笔贷款，以改善其下个季度的营运资金。

作文

In the world of business, understanding financial terms is crucial for success. One such term that is often encountered is working capital. 流动资金, as it is known in Chinese, refers to the funds that a company uses to manage its day-to-day operations. It is essentially the difference between a company’s current assets and current liabilities. This financial metric is vital because it indicates whether a company has enough short-term assets to cover its short-term liabilities. To delve deeper into the concept of working capital, we must first understand what constitutes current assets and current liabilities. Current assets include cash, accounts receivable, inventory, and other assets that are expected to be converted into cash within a year. On the other hand, current liabilities are obligations that a company needs to settle within the same time frame, such as accounts payable, short-term loans, and other debts. The formula for calculating working capital is straightforward: Working Capital = Current Assets - Current Liabilities.Having a positive working capital is essential for a company’s operational efficiency. It means that the company can pay off its short-term debts and continue its operations without facing liquidity issues. For instance, if a retail store has $200,000 in current assets and $150,000 in current liabilities, its working capital would be $50,000. This positive figure indicates that the store can comfortably meet its obligations and invest in new inventory or marketing strategies. Conversely, a negative working capital situation can lead to severe financial difficulties. If a company’s current liabilities exceed its current assets, it may struggle to pay its bills on time, which can harm its credit rating and overall reputation. For example, if our retail store had $100,000 in current assets and $150,000 in current liabilities, it would have a working capital of -$50,000. This scenario could force the store to seek external financing or cut back on operations, ultimately affecting its growth potential. Furthermore, the management of working capital is a continuous process that requires careful planning and monitoring. Companies need to strike a balance between maintaining sufficient liquidity and investing in growth opportunities. Effective inventory management, timely collection of receivables, and prudent cash flow management are all critical aspects of optimizing working capital. In conclusion, working capital plays a pivotal role in the financial health of a business. It is a clear indicator of a company's operational efficiency and short-term financial stability. Understanding and managing working capital effectively can empower businesses to thrive and grow in a competitive marketplace. By keeping a close eye on their current assets and liabilities, companies can ensure they remain financially sound and capable of seizing new opportunities as they arise.

在商业世界中，理解财务术语对成功至关重要。一个常见的术语是流动资金。流动资金是指公司用于管理日常运营的资金。它本质上是公司当前资产与当前负债之间的差额。这一财务指标至关重要，因为它表明公司是否拥有足够的短期资产来覆盖其短期负债。要深入了解流动资金的概念，我们首先必须了解什么构成当前资产和当前负债。当前资产包括现金、应收账款、库存以及预计在一年内转化为现金的其他资产。另一方面，当前负债是公司需要在同一时间框架内偿还的义务，例如应付账款、短期贷款和其他债务。计算流动资金的公式非常简单：流动资金 = 当前资产 - 当前负债。拥有积极的流动资金对公司的运营效率至关重要。这意味着公司可以及时偿还短期债务，并继续运营而不面临流动性问题。例如，如果一家零售店的当前资产为200,000美元，当前负债为150,000美元，则其流动资金为50,000美元。这个正数表明商店能够舒适地满足其义务，并投资于新库存或营销策略。相反，负的流动资金状况可能导致严重的财务困难。如果公司的当前负债超过其当前资产，它可能会难以按时支付账单，这可能会损害其信用评级和整体声誉。例如，如果我们的零售店的当前资产为100,000美元，当前负债为150,000美元，则其流动资金为-50,000美元。这种情况可能迫使商店寻求外部融资或缩减运营，最终影响其增长潜力。此外，管理流动资金是一个持续的过程，需要仔细规划和监控。公司需要在保持足够流动性和投资于增长机会之间找到平衡。有效的库存管理、及时收回应收账款和审慎的现金流管理都是优化流动资金的关键方面。总之，流动资金在企业财务健康中发挥着关键作用。它是公司运营效率和短期财务稳定性的明确指标。有效理解和管理流动资金可以使企业在竞争激烈的市场中蓬勃发展。通过密切关注其当前资产和负债，公司可以确保其财务稳健，并能够抓住新机遇。