statement of working capital

简明释义

营运资本表

英英释义

例句

1.A positive statement of working capital indicates that a company can cover its short-term liabilities.

正的营运资金报表表明公司能够覆盖其短期负债。

2.During the audit, the statement of working capital was scrutinized for accuracy.

在审计过程中，营运资金报表被仔细审查以确保准确性。

3.Investors often look at the statement of working capital to assess a company's short-term financial health.

投资者通常查看营运资金报表以评估公司的短期财务健康状况。

4.The finance team discussed the implications of the statement of working capital during their meeting.

财务团队在会议上讨论了营运资金报表的影响。

5.The accountant prepared the statement of working capital for the quarterly review.

会计为季度审查准备了营运资金报表。

作文

The financial health of a business is often gauged through various metrics, one of which is the statement of working capital. This document provides a snapshot of a company's current assets and current liabilities, allowing stakeholders to assess its short-term financial position. The statement of working capital plays a crucial role in determining how efficiently a company can manage its operational liquidity. Working capital is defined as the difference between a company's current assets, such as cash, accounts receivable, and inventory, and its current liabilities, which may include accounts payable and short-term debt. A positive working capital indicates that a company has sufficient short-term assets to cover its short-term obligations, while a negative working capital suggests potential liquidity issues. Therefore, the statement of working capital is essential for both internal management and external investors. For managers, the statement of working capital serves as a vital tool for decision-making. It helps them identify trends in cash flow and operational efficiency. By analyzing this statement over time, managers can determine whether the company is effectively utilizing its resources or if adjustments are needed to improve liquidity. For instance, if accounts receivable are increasing significantly without a corresponding increase in cash flow, it may signal that customers are taking longer to pay their invoices. This could lead to cash flow problems down the line, prompting management to tighten credit terms or enhance collection efforts.Investors and creditors also rely on the statement of working capital to gauge a company's financial stability. When assessing a potential investment or loan, they look for a healthy working capital ratio, which is calculated by dividing current assets by current liabilities. A ratio of less than 1 indicates that a company may struggle to meet its short-term obligations, while a ratio above 1 typically signifies a stronger financial position. Hence, the statement of working capital becomes a critical component of financial analysis for those considering investing in or lending to a business.Moreover, the statement of working capital can also highlight areas for improvement within a company. For example, if inventory levels are excessively high, it may indicate overproduction or declining sales, suggesting that management should reevaluate its inventory management strategies. Conversely, low levels of inventory might indicate efficient operations but could also lead to stockouts and lost sales if not managed carefully.In conclusion, the statement of working capital is more than just a financial document; it is a comprehensive tool that reflects a company's operational efficiency and liquidity. Understanding this statement allows businesses to make informed decisions, ensuring they can meet their short-term obligations while also positioning themselves for long-term success. As both internal and external stakeholders analyze the statement of working capital, it becomes clear that maintaining healthy working capital is essential for sustaining business operations and fostering growth in an ever-competitive market.

企业的财务健康状况通常通过各种指标来评估，其中之一就是营运资本报表。该文件提供了公司当前资产和当前负债的快照，使利益相关者能够评估其短期财务状况。营运资本报表在确定公司管理运营流动性效率方面发挥着至关重要的作用。营运资本被定义为公司当前资产（如现金、应收账款和库存）与当前负债（包括应付账款和短期债务）之间的差额。正的营运资本表明公司有足够的短期资产来覆盖其短期义务，而负的营运资本则暗示潜在的流动性问题。因此，营运资本报表对内部管理和外部投资者都至关重要。对于管理者而言，营运资本报表是决策的重要工具。它帮助他们识别现金流和运营效率的趋势。通过分析这份报表，管理者可以确定公司是否有效利用资源，或者是否需要调整以改善流动性。例如，如果应收账款显著增加而现金流没有相应增长，这可能表明客户支付发票的时间延长。这可能导致未来的现金流问题，促使管理层收紧信用条款或加强催收工作。投资者和债权人也依赖于营运资本报表来评估公司的财务稳定性。在评估潜在投资或贷款时，他们会寻找健康的营运资本比率，该比率通过将当前资产除以当前负债计算得出。低于1的比率表明公司可能难以满足其短期义务，而高于1的比率通常意味着财务状况更强。因此，营运资本报表成为那些考虑投资或借贷给企业的人的财务分析的重要组成部分。此外，营运资本报表还可以突出公司内部的改进领域。例如，如果库存水平过高，这可能表明生产过剩或销售下降，暗示管理层应重新评估其库存管理策略。相反，较低的库存水平可能表明高效的运营，但如果管理不当，可能导致缺货和失去销售机会。总之，营运资本报表不仅仅是一份财务文件；它是反映公司运营效率和流动性的综合工具。理解这份报表使企业能够做出明智的决策，确保它们能够满足短期义务，同时也为长期成功奠定基础。当内部和外部利益相关者分析营运资本报表时，保持健康的营运资本对于维持业务运营和在竞争激烈的市场中促进增长至关重要。