earning cycle; cash cycle; operating cycle

简明释义

收益周期

英英释义

例句

1.The cash cycle 现金周期 measures how long it takes for a company to convert its investments into cash flow.

现金周期 现金周期衡量公司将投资转化为现金流所需的时间。

2.By optimizing their earning cycle 收益周期, businesses can improve their profitability.

通过优化他们的收益周期 收益周期，企业可以提高盈利能力。

3.Understanding the cash cycle 现金周期 is crucial for managing working capital effectively.

理解现金周期 现金周期对于有效管理营运资本至关重要。

4.A longer operating cycle 运营周期 can indicate inefficiencies in inventory management.

较长的运营周期 运营周期可能表明库存管理存在低效。

5.The company's earning cycle 收益周期 is shorter than its competitors, allowing it to reinvest profits quickly.

该公司的收益周期 收益周期比竞争对手短，这使得它能够迅速再投资利润。

作文

In the world of finance and business, understanding the concepts of earning cycle (收益周期), cash cycle (现金周期), and operating cycle (运营周期) is crucial for effective management and strategic planning. Each of these cycles plays a significant role in determining how a business operates, its liquidity, and its overall financial health.The earning cycle refers to the time it takes for a company to generate revenue from its operations. This cycle begins when the company engages in production or service delivery and ends when the revenue is recognized in the financial statements. A shorter earning cycle indicates that a company can quickly convert its efforts into revenue, which is essential for maintaining cash flow and reinvesting in the business.On the other hand, the cash cycle is a measure of how long it takes for a company to convert its investments in inventory and other resources into cash flows from sales. The cash cycle starts when a company purchases raw materials and ends when it receives cash from customers. A shorter cash cycle means that a business can recover its cash faster, allowing for greater flexibility in operations and investment opportunities. Companies can improve their cash cycle by managing inventory levels effectively, optimizing accounts receivable, and streamlining payment processes.The operating cycle encompasses both the earning cycle and the cash cycle. It represents the total time taken from the acquisition of inventory to the collection of cash from customers. Understanding the operating cycle helps businesses evaluate their efficiency in managing resources and cash flow. A shorter operating cycle indicates that a company is effectively converting its investments into cash, which is vital for sustaining operations and funding growth.For example, consider a manufacturing company that produces electronic devices. The earning cycle begins when the company starts assembling the devices and ends when the sales are recorded. The cash cycle begins when the company purchases raw materials and ends when the customers pay for the finished products. The operating cycle includes the entire process from acquiring materials to receiving payment from customers.In conclusion, the concepts of earning cycle, cash cycle, and operating cycle are interconnected and vital for any business seeking to optimize its operations and improve financial performance. By focusing on shortening these cycles, companies can enhance their liquidity, reduce costs, and increase profitability. Understanding these cycles allows managers to make informed decisions that drive the company towards sustainable growth and success in the competitive market.

在金融和商业领域，理解收益周期、现金周期和运营周期的概念对于有效管理和战略规划至关重要。这些周期中的每一个都在确定企业如何运作、其流动性以及整体财务健康方面发挥着重要作用。收益周期是指公司从其经营活动中产生收入所需的时间。该周期始于公司进行生产或服务交付，并在收入在财务报表中确认时结束。较短的收益周期表明公司能够快速将其努力转化为收入，这对保持现金流和再投资于业务至关重要。另一方面，现金周期是衡量公司将对库存和其他资源的投资转化为销售现金流所需的时间。现金周期始于公司购买原材料，并在收到客户的现金时结束。较短的现金周期意味着企业可以更快地回收现金，从而在运营和投资机会中具有更大的灵活性。企业可以通过有效管理库存水平、优化应收账款和简化支付流程来改善其现金周期。运营周期包括收益周期和现金周期。它代表了从获取库存到从客户收款所需的总时间。理解运营周期有助于企业评估其管理资源和现金流的效率。较短的运营周期表明公司有效地将其投资转化为现金，这对维持运营和资助增长至关重要。例如，考虑一家生产电子设备的制造公司。收益周期始于公司开始组装设备，并在销售记录时结束。现金周期始于公司购买原材料，并在客户支付成品时结束。运营周期则包括从获取材料到收到客户付款的整个过程。总之，收益周期、现金周期和运营周期的概念是相互关联的，对于任何希望优化运营和改善财务表现的企业来说都是至关重要的。通过专注于缩短这些周期，公司可以增强其流动性、降低成本并增加盈利能力。理解这些周期使管理者能够做出明智的决策，推动公司在竞争激烈的市场中实现可持续增长和成功。