activity ratio

简明释义

实际作业与计划的比率

英英释义

例句

1.To calculate the activity ratio 活动比率, divide total sales by average total assets.

要计算活动比率，将总销售额除以平均总资产。

2.A high activity ratio 活动比率 indicates strong operational performance in a business.

高活动比率表明企业运营表现强劲。

3.Investors often look at the activity ratio 活动比率 to assess how efficiently a company is using its assets.

投资者通常查看活动比率以评估公司使用资产的效率。

4.The activity ratio 活动比率 can help identify underperforming sectors within a company.

该活动比率可以帮助识别公司内部表现不佳的部门。

5.The company improved its activity ratio 活动比率 by increasing sales while reducing inventory.

公司通过增加销售并减少库存，提高了其活动比率。

作文

Understanding financial metrics is crucial for anyone involved in business, whether as an investor, manager, or analyst. One of the key metrics to consider is the activity ratio, which measures how efficiently a company utilizes its assets to generate revenue. The activity ratio can provide valuable insights into a company's operational effectiveness and overall financial health. There are several types of activity ratios, including inventory turnover, accounts receivable turnover, and total asset turnover. Each of these ratios serves a different purpose but collectively helps stakeholders assess how well a company is managing its resources. For instance, inventory turnover indicates how quickly a company sells its inventory. A high inventory turnover ratio suggests that a company is efficient in converting its stock into sales, while a low ratio may indicate overstocking or weak sales performance.Similarly, the accounts receivable turnover ratio measures how effectively a company collects its receivables. A high ratio implies that the company is efficient in collecting payments from its customers, which is crucial for maintaining cash flow. On the other hand, a low accounts receivable turnover can signal potential issues with credit policies or customer payment practices.The total asset turnover ratio provides a broader perspective by measuring how well a company uses all of its assets to generate sales. A higher total asset turnover ratio indicates that the company is utilizing its assets effectively, while a lower ratio may suggest inefficiencies in asset management.Investors often look at activity ratios in conjunction with other financial metrics, such as profitability ratios and liquidity ratios, to get a comprehensive view of a company's performance. For example, a company with a high activity ratio but low profitability might be generating sales efficiently but struggling with cost management or pricing strategies. Conversely, a company with a lower activity ratio that maintains a high profit margin might be operating in a niche market with less competition.In conclusion, the activity ratio is a vital tool for assessing a company's operational efficiency. By analyzing various activity ratios, stakeholders can gain insights into how well a company is managing its resources, which can inform investment decisions and strategic planning. Understanding these ratios not only aids in evaluating past performance but also helps predict future growth potential. Therefore, mastering the concept of activity ratio is essential for anyone looking to navigate the complexities of the business world effectively.

理解财务指标对任何参与商业活动的人来说都是至关重要的，无论是投资者、管理者还是分析师。其中一个关键指标是活动比率，它衡量公司利用资产产生收入的效率。活动比率可以为公司的运营效率和整体财务健康状况提供宝贵的见解。有几种类型的活动比率，包括库存周转率、应收账款周转率和总资产周转率。这些比率各自有不同的目的，但共同帮助利益相关者评估公司如何管理其资源。例如，库存周转率表明公司销售库存的速度。高库存周转率表明公司在将库存转化为销售方面效率较高，而低比率可能表明过度库存或销售表现疲软。同样，应收账款周转率衡量公司收回应收账款的有效性。高比率意味着公司在从客户那里收取付款方面效率较高，这对维持现金流至关重要。另一方面，低应收账款周转率可能表明信用政策或客户付款行为存在潜在问题。总资产周转率提供了更广泛的视角，衡量公司利用所有资产产生销售的能力。较高的总资产周转率表明公司有效地利用其资产，而较低的比率可能暗示资产管理效率低下。投资者通常会结合其他财务指标，如盈利能力比率和流动性比率，来看待活动比率。例如，一家拥有高活动比率但低盈利能力的公司可能在销售上效率高，但在成本管理或定价策略方面存在困难。相反，一家拥有较低活动比率但保持高利润率的公司可能在竞争较少的利基市场中运营。总之，活动比率是评估公司运营效率的重要工具。通过分析各种活动比率，利益相关者可以深入了解公司如何管理其资源，这可以为投资决策和战略规划提供依据。理解这些比率不仅有助于评估过去的表现，还能帮助预测未来的增长潜力。因此，掌握活动比率的概念对任何希望有效应对商业世界复杂性的人来说都是必不可少的。