circulating fund turnover

简明释义

流动资金周转

英英释义

例句

1.A high circulating fund turnover ratio is often seen as a sign of financial health.

高的流动资金周转率通常被视为财务健康的标志。

2.To improve the circulating fund turnover, we need to optimize our inventory management strategies.

为了提高流动资金周转率，我们需要优化库存管理策略。

3.The company reported a significant increase in circulating fund turnover last quarter, indicating better cash flow management.

公司报告上个季度的流动资金周转率显著增加，表明现金流管理更为良好。

4.The finance team is analyzing the circulating fund turnover to identify areas for improvement.

财务团队正在分析流动资金周转率以确定改进的领域。

5.Investors are looking for companies with a strong circulating fund turnover to ensure their investments are safe.

投资者正在寻找具有强大流动资金周转率的公司，以确保他们的投资安全。

作文

In the world of finance and business, understanding key terms is essential for effective management and decision-making. One such term that plays a crucial role in financial analysis is circulating fund turnover. This term refers to the rate at which a company's circulating funds are utilized and replenished within a specific period. Circulating funds typically include cash, inventory, and receivables that are essential for day-to-day operations. The turnover of these funds indicates how efficiently a company is managing its working capital. A high circulating fund turnover suggests that a business is able to quickly convert its assets into cash, thereby maintaining liquidity and operational efficiency.To comprehend the significance of circulating fund turnover, it is important to consider its implications on a company's overall performance. For instance, a company with a high turnover ratio may be able to reinvest profits back into the business more rapidly, leading to growth opportunities. Conversely, a low turnover ratio could signal inefficiencies in managing resources, which may result in cash flow problems. Therefore, analyzing this metric allows investors and managers to evaluate the effectiveness of a company's resource utilization.Calculating circulating fund turnover is relatively straightforward. It can be determined by dividing the total sales or revenue by the average circulating funds over a specific period. This calculation provides insights into how many times the circulating funds have been turned over during that period. For example, if a company has annual sales of $1 million and average circulating funds of $200,000, the circulating fund turnover would be 5. This means that the company successfully turned over its circulating funds five times in a year.Moreover, different industries may exhibit varying benchmarks for circulating fund turnover. Retail businesses often have higher turnover rates compared to manufacturing firms due to their rapid inventory turnover. Understanding industry standards is vital as it helps businesses set realistic targets and identify areas for improvement. By comparing a company's turnover ratio with industry averages, stakeholders can gain valuable insights into its operational efficiency.Additionally, maintaining a balance in circulating fund turnover is crucial. While a high turnover is generally favorable, excessively high turnover might indicate that a company is not holding enough inventory to meet customer demand, potentially leading to lost sales. On the other hand, a very low turnover could indicate overstocking or inefficiencies in sales processes. Thus, it is essential for companies to find an optimal turnover ratio that aligns with their business model and market conditions.In conclusion, the concept of circulating fund turnover is integral to understanding a company's financial health and operational efficiency. It serves as a vital indicator of how well a business manages its working capital and resources. Investors, managers, and analysts must pay close attention to this metric to make informed decisions and drive strategic initiatives for growth and sustainability. Ultimately, mastering the nuances of circulating fund turnover can empower stakeholders to enhance financial performance and achieve long-term success.

在金融和商业的世界中，理解关键术语对有效管理和决策至关重要。其中一个在财务分析中发挥着关键作用的术语是流动资金周转率。这个术语指的是公司在特定时期内流动资金的使用和补充的速度。流动资金通常包括现金、库存和应收账款，这些都是日常运营所必需的。这些资金的周转率表明公司在管理营运资本方面的效率。高流动资金周转率表明企业能够迅速将资产转化为现金，从而保持流动性和运营效率。要理解流动资金周转率的重要性，考虑其对公司整体绩效的影响是很重要的。例如，拥有高周转率的公司可能能够更快地将利润再投资于业务，从而带来增长机会。相反，低周转率可能会发出管理资源效率低下的信号，这可能导致现金流问题。因此，分析这一指标使投资者和管理者能够评估公司资源利用的有效性。计算流动资金周转率相对简单。它可以通过将总销售额或收入除以特定时期内的平均流动资金来确定。这个计算提供了关于在该期间流动资金转手多少次的见解。例如，如果一家公司年销售额为100万美元，平均流动资金为20万美元，则流动资金周转率将为5。这意味着该公司在一年内成功地将流动资金周转了五次。此外，不同的行业可能会表现出不同的流动资金周转率基准。由于零售企业的快速库存周转，零售业务通常具有更高的周转率，而制造企业则相对较低。了解行业标准至关重要，因为这有助于企业设定现实的目标并识别改进领域。通过将公司的周转率与行业平均水平进行比较，利益相关者可以获得有关其运营效率的宝贵见解。此外，维持流动资金周转率的平衡至关重要。虽然高周转率通常是有利的，但过高的周转率可能表明公司没有保留足够的库存来满足客户需求，可能导致销售损失。另一方面，过低的周转率可能表明库存过多或销售流程效率低下。因此，公司必须找到一个与其商业模式和市场条件相符的最佳周转率。总之，流动资金周转率的概念对于理解公司的财务健康和运营效率至关重要。它作为一个重要指标，表明企业在管理营运资本和资源方面的能力。投资者、管理者和分析师必须密切关注这一指标，以做出明智的决策并推动增长和可持续发展的战略举措。最终，掌握流动资金周转率的细微差别可以使利益相关者提升财务表现，实现长期成功。