accounts payable to purchases ratio

简明释义

应付帐款对进货比率

英英释义

例句

1.The company's accounts payable to purchases ratio 应付账款与采购比率 indicates how well it manages its payment obligations.

公司的应付账款与采购比率 accounts payable to purchases ratio 表明它如何管理其支付义务。

2.A stable accounts payable to purchases ratio 应付账款与采购比率 over time can indicate financial stability.

一个稳定的应付账款与采购比率 accounts payable to purchases ratio 可以表明财务稳定。

3.A high accounts payable to purchases ratio 应付账款与采购比率 might suggest that the company is delaying payments to suppliers.

高应付账款与采购比率 accounts payable to purchases ratio 可能表明公司正在推迟对供应商的付款。

4.To improve cash flow, the firm decided to lower its accounts payable to purchases ratio 应付账款与采购比率 by paying off some debts.

为了改善现金流，公司决定通过偿还一些债务来降低其应付账款与采购比率 accounts payable to purchases ratio。

5.Investors often look at the accounts payable to purchases ratio 应付账款与采购比率 to assess a company's liquidity.

投资者通常查看应付账款与采购比率 accounts payable to purchases ratio 来评估公司的流动性。

作文

In the world of finance and accounting, understanding various ratios is crucial for assessing a company's financial health. One such important metric is the accounts payable to purchases ratio, which plays a significant role in evaluating a company's efficiency in managing its payables relative to its purchases. This ratio provides insights into how well a company is handling its short-term liabilities in relation to its procurement activities.The accounts payable to purchases ratio is calculated by dividing the total accounts payable by the total purchases made during a specific period. This ratio indicates the proportion of purchases that are financed through credit, reflecting the company's reliance on suppliers for extending payment terms. A high ratio may suggest that a company is heavily dependent on credit, which could be a double-edged sword. On one hand, it allows for improved cash flow management; on the other hand, it may indicate potential liquidity issues if the company cannot meet its obligations.For example, if a company has $200,000 in accounts payable and $1,000,000 in purchases, the accounts payable to purchases ratio would be 0.2 or 20%. This means that 20% of the company’s purchases are financed through credit. A lower ratio might indicate that the company is paying its suppliers promptly, thereby maintaining good relationships and possibly receiving discounts for early payments. Conversely, a higher ratio may raise red flags for investors and creditors, as it could imply that the company is struggling to manage its cash flow effectively.Investors and analysts often use the accounts payable to purchases ratio in conjunction with other financial ratios to gain a comprehensive view of a company's operations. For instance, when analyzed alongside the current ratio or quick ratio, it can provide deeper insights into the company's liquidity position. If a company has a high accounts payable to purchases ratio but also maintains a strong current ratio, it may indicate that the company is strategically using credit to enhance its working capital while still being able to meet its short-term obligations.Moreover, industry benchmarks play a vital role in interpreting this ratio. Different industries have varying norms regarding payment terms and credit usage. For instance, retail companies might have a lower accounts payable to purchases ratio due to quicker inventory turnover, while manufacturing firms may exhibit a higher ratio due to longer production cycles and extended payment terms with suppliers.In conclusion, the accounts payable to purchases ratio is a valuable tool for stakeholders looking to assess a company's operational efficiency and financial stability. By monitoring this ratio over time, businesses can make informed decisions about their purchasing strategies and payment practices. Additionally, it helps in identifying trends that could impact cash flow management. Therefore, understanding and analyzing the accounts payable to purchases ratio is essential for any business aiming to maintain a healthy financial position and foster growth in a competitive market.

在金融和会计的世界中，理解各种比率对于评估公司的财务健康至关重要。其中一个重要的指标是应付账款与采购比率，它在评估公司管理其应付款与采购活动相对效率方面发挥着重要作用。这个比率提供了关于公司如何处理短期负债相对于其采购活动的洞察。应付账款与采购比率是通过将总应付账款除以特定时期内的总采购额来计算的。这个比率表明通过信贷融资的采购比例，反映了公司对供应商延长付款期限的依赖程度。较高的比率可能表明公司对信贷的高度依赖，这可能是一把双刃剑。一方面，它允许改善现金流管理；另一方面，如果公司无法满足其义务，可能会导致潜在的流动性问题。例如，如果一家公司有20万美元的应付账款和100万美元的采购，则应付账款与采购比率为0.2或20%。这意味着公司20%的采购是通过信贷融资的。较低的比率可能表明公司及时支付其供应商，从而维护良好的关系，并可能因提前付款而获得折扣。相反，较高的比率可能会引起投资者和债权人的警惕，因为这可能暗示公司在有效管理现金流方面存在困难。投资者和分析师通常将应付账款与采购比率与其他财务比率结合使用，以全面了解公司的运营。例如，当与流动比率或速动比率一起分析时，它可以提供对公司流动性状况的更深入洞察。如果一家公司有较高的应付账款与采购比率，但同时保持强劲的流动比率，这可能表明公司正在战略性地利用信贷来增强其营运资金，同时仍能满足其短期义务。此外，行业基准在解释这一比率时发挥着至关重要的作用。不同的行业在付款条款和信贷使用方面具有不同的规范。例如，零售公司由于快速的库存周转，可能会有较低的应付账款与采购比率，而制造公司可能由于较长的生产周期和与供应商的延长付款条款而表现出较高的比率。总之，应付账款与采购比率是利益相关者评估公司运营效率和财务稳定性的重要工具。通过随时间监控这一比率，企业可以就其采购策略和付款实践做出明智的决策。此外，它有助于识别可能影响现金流管理的趋势。因此，理解和分析应付账款与采购比率对于任何希望在竞争市场中保持健康财务状况并促进增长的企业来说都是必不可少的。