activity ratio

简明释义

业务比率

英英释义

例句

1.Investors often look at the activity ratio 活动比率 to assess a company's performance.

投资者通常查看活动比率 activity ratio 来评估公司的表现。

2.The company's activity ratio 活动比率 indicates how efficiently it is utilizing its assets to generate revenue.

公司的活动比率 activity ratio 表明它利用资产产生收入的效率。

3.The activity ratio 活动比率 of this firm is significantly higher than the industry average.

这家公司的活动比率 activity ratio 明显高于行业平均水平。

4.By analyzing the activity ratio 活动比率, we can identify areas for improvement in asset management.

通过分析活动比率 activity ratio，我们可以识别资产管理中的改进领域。

5.A higher activity ratio 活动比率 usually reflects better operational efficiency.

更高的活动比率 activity ratio 通常反映出更好的运营效率。

作文

In the world of finance and accounting, understanding a company's efficiency is crucial for investors and stakeholders alike. One important measure used to evaluate this efficiency is the activity ratio. The activity ratio refers to a set of financial metrics that assess how effectively a company utilizes its assets to generate revenue. These ratios provide insights into a company's operational performance and can help identify potential areas for improvement. One of the most common types of activity ratios is the inventory turnover ratio. This ratio indicates how many times a company sells and replaces its inventory over a period. A high inventory turnover ratio suggests that a company is selling its products quickly, which is generally a positive sign of demand and efficient inventory management. Conversely, a low inventory turnover may indicate overstocking or weak sales, prompting management to reevaluate their inventory strategies.Another important activity ratio is the accounts receivable turnover ratio. This ratio measures how effectively a company collects its receivables, indicating the efficiency of its credit policies and collection processes. A high accounts receivable turnover ratio means that a company collects its outstanding debts more frequently, which is beneficial for maintaining cash flow. On the other hand, a low ratio might signal issues with credit policies or customer payment habits, requiring management's attention.The total asset turnover ratio is another key metric within the realm of activity ratios. This ratio evaluates how efficiently a company uses its total assets to generate sales. A higher total asset turnover ratio indicates that a company is utilizing its assets effectively, while a lower ratio may suggest underutilization or inefficiencies in asset management.Understanding these activity ratios is not only essential for internal management but also for external stakeholders, such as investors and creditors. Investors often look at these ratios to gauge a company's operational efficiency and to make informed decisions about buying or selling stocks. Creditors, on the other hand, use these ratios to assess a company’s ability to repay loans and manage its financial obligations.Moreover, comparing activity ratios across companies within the same industry can provide valuable benchmarks. It allows stakeholders to identify industry leaders and laggards, guiding investment decisions and strategic planning. However, it is important to consider that different industries may have varying norms for these ratios, so context is critical when analyzing them.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 assets and generating revenue. This knowledge not only aids in making informed investment decisions but also helps companies identify areas for operational improvement. As businesses continue to strive for efficiency and profitability, understanding and leveraging activity ratios will remain an essential aspect of financial analysis.

在金融和会计的世界中，理解公司的效率对投资者和利益相关者来说至关重要。一个重要的衡量标准是活动比率。活动比率是指一组财务指标，用于评估公司如何有效利用其资产来产生收入。这些比率提供了对公司运营绩效的洞察，可以帮助识别潜在的改进领域。最常见的活动比率之一是存货周转率。这个比率表示公司在一段时间内销售和更换其库存的次数。较高的存货周转率表明公司快速销售其产品，这通常是需求强劲和高效库存管理的积极迹象。相反，较低的存货周转率可能表明库存过多或销售疲软，促使管理层重新评估其库存策略。另一个重要的活动比率是应收账款周转率。这个比率衡量公司收回应收账款的有效性，指示其信用政策和收款流程的效率。较高的应收账款周转率意味着公司更频繁地收回未偿债务，这有助于维持现金流。另一方面，较低的比率可能表明信用政策或客户支付习惯存在问题，需要管理层关注。总资产周转率是活动比率中的另一个关键指标。这个比率评估公司使用总资产产生销售的效率。较高的总资产周转率表明公司有效利用其资产，而较低的比率可能暗示资产利用不足或管理效率低下。理解这些活动比率不仅对内部管理至关重要，对外部利益相关者，如投资者和债权人也同样重要。投资者通常查看这些比率，以评估公司的运营效率，并做出有关买入或卖出股票的明智决策。另一方面，债权人则利用这些比率评估公司偿还贷款和管理财务义务的能力。此外，在同一行业内比较活动比率可以提供有价值的基准。这使利益相关者能够识别行业领导者和滞后者，从而指导投资决策和战略规划。然而，重要的是要考虑到不同的行业可能对这些比率有不同的规范，因此在分析时，背景是至关重要的。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产和产生收入。这种知识不仅有助于做出明智的投资决策，还帮助公司识别运营改进的领域。随着企业不断追求效率和盈利能力，理解和利用活动比率将始终是财务分析的重要方面。