net working assets

简明释义

净营运资产

英英释义

例句

1.A decrease in net working assets can indicate potential cash flow problems.

在流动资产净额的减少可能表明潜在的现金流问题。

2.The company's net working assets are crucial for maintaining its day-to-day operations.

公司的流动资产净额对于维持日常运营至关重要。

3.The accountant reported that the net working assets had increased over the last quarter.

会计报告称，过去一个季度流动资产净额有所增加。

4.Investors often look at net working assets to assess a company's liquidity position.

投资者通常关注流动资产净额以评估公司的流动性状况。

5.To improve financial health, the firm needs to optimize its net working assets.

为了改善财务健康，公司需要优化其流动资产净额。

作文

In the world of finance and business, understanding various terms is crucial for making informed decisions. One such term is net working assets, which refers to the total assets that a company has available for its operations after subtracting its current liabilities. This concept is essential for assessing a company's short-term financial health and operational efficiency. In simpler terms, net working assets can be understood as the resources a company can use to fund its day-to-day activities, ensuring that it can meet its obligations while pursuing growth opportunities.When analyzing a company's balance sheet, the calculation of net working assets involves looking at current assets like cash, accounts receivable, and inventory, and then subtracting current liabilities such as accounts payable and short-term debt. The resulting figure gives stakeholders a clear picture of how much liquidity the company has at its disposal. A positive value indicates that the company has sufficient resources to cover its short-term debts, while a negative value may signal potential financial troubles.For example, consider a manufacturing firm that has current assets totaling $500,000, including $200,000 in cash, $150,000 in accounts receivable, and $150,000 in inventory. If the firm's current liabilities amount to $300,000, the net working assets would be calculated as follows: $500,000 (current assets) - $300,000 (current liabilities) = $200,000. This positive net working assets figure suggests that the firm is in a healthy position to pay off its short-term debts and invest in new projects.On the other hand, if the same company had current assets of only $250,000 against the same current liabilities of $300,000, the net working assets would be -$50,000. This negative figure raises red flags for investors and management alike, indicating that the company might struggle to meet its obligations without additional financing or a significant increase in revenue.The importance of net working assets extends beyond just assessing liquidity. It also provides insights into a company's operational efficiency. A company with high net working assets may indicate that it is effectively managing its inventory levels and accounts receivable, allowing it to maintain a healthy cash flow. Conversely, a company with low or negative net working assets may need to reevaluate its operational strategies, such as improving collections on receivables or reducing excess inventory.Furthermore, investors often look at net working assets as part of their overall evaluation of a company's financial health. A consistent trend of increasing net working assets over time can be a positive indicator of growth and stability, while a declining trend may cause concern. Thus, understanding this term is vital for anyone involved in financial analysis or investment decisions.In conclusion, the concept of net working assets plays a pivotal role in evaluating a company's financial health and operational efficiency. By analyzing this metric, stakeholders can gain valuable insights into a company's ability to meet short-term obligations and manage its resources effectively. Whether you are a business owner, investor, or financial analyst, grasping the meaning and implications of net working assets is essential for making sound financial decisions and fostering long-term success in the competitive business landscape.

在金融和商业的世界中，理解各种术语对于做出明智的决策至关重要。其中一个术语是净营运资产，它指的是公司在扣除当前负债后可用于运营的总资产。这个概念对于评估公司的短期财务健康状况和运营效率是必不可少的。简单来说，净营运资产可以理解为公司可以用来资助日常活动的资源，确保公司能够履行义务，同时追求增长机会。在分析公司的资产负债表时，净营运资产的计算涉及查看流动资产，如现金、应收账款和库存，然后减去流动负债，如应付账款和短期债务。得出的数字为利益相关者提供了公司可支配流动性状况的清晰图景。正值表示公司有足够的资源来覆盖其短期债务，而负值可能暗示潜在的财务问题。例如，考虑一家制造公司，其流动资产总额为500,000美元，其中包括200,000美元现金、150,000美元应收账款和150,000美元库存。如果该公司的流动负债总额为300,000美元，则净营运资产的计算如下：500,000美元（流动资产）- 300,000美元（流动负债）= 200,000美元。这个正的净营运资产数字表明，该公司在偿还短期债务和投资新项目方面处于健康的位置。另一方面，如果同一家公司只有250,000美元的流动资产，而流动负债仍为300,000美元，则净营运资产将为-50,000美元。这个负值给投资者和管理层敲响了警钟，表明该公司可能在没有额外融资或显著增加收入的情况下难以履行义务。净营运资产的重要性不仅限于评估流动性。它还提供了对公司运营效率的见解。拥有高净营运资产的公司可能表明它有效地管理库存水平和应收账款，从而保持健康的现金流。相反，拥有低或负净营运资产的公司可能需要重新评估其运营策略，例如改善应收账款的收款或减少过剩库存。此外，投资者通常将净营运资产视为他们整体评估公司财务健康的一部分。随着时间的推移，净营运资产持续增长的趋势可能是增长和稳定的积极指标，而下降的趋势可能引起担忧。因此，理解这个术语对于任何参与财务分析或投资决策的人来说都是至关重要的。总之，净营运资产的概念在评估公司财务健康和运营效率方面发挥着关键作用。通过分析这一指标，利益相关者可以获得公司履行短期义务和有效管理资源的能力的宝贵见解。无论您是企业主、投资者还是金融分析师，掌握净营运资产的含义及其影响对于做出合理的财务决策和在竞争激烈的商业环境中促进长期成功至关重要。