statement of working capital changes

简明释义

营运资本增减表

英英释义

例句

1.Investors often review the statement of working capital changes to assess how effectively a company manages its short-term assets and liabilities.

投资者通常会查看营运资本变动表以评估公司如何有效管理其短期资产和负债。

2.To improve cash flow, the management team analyzed the statement of working capital changes and identified areas for improvement.

为了改善现金流，管理团队分析了营运资本变动表并确定了改进领域。

3.The statement of working capital changes reveals significant fluctuations in inventory levels over the fiscal year.

该营运资本变动表显示出财年内库存水平的显著波动。

4.During the financial audit, the auditors requested the statement of working capital changes for the last three years.

在财务审计期间，审计师要求提供过去三年的营运资本变动表。

5.The accountant prepared the statement of working capital changes to analyze the liquidity position of the company.

会计师准备了营运资本变动表以分析公司的流动性状况。

作文

In the realm of financial analysis, understanding a company's liquidity and operational efficiency is crucial. One of the key documents that help in this assessment is the statement of working capital changes. This statement provides an overview of how a company's current assets and liabilities have changed over a specific period, typically aligned with the fiscal year or quarter. By analyzing this statement, stakeholders can gain insights into the company's ability to manage its short-term obligations and invest in future growth.The statement of working capital changes reflects the net changes in working capital, which is defined as current assets minus current liabilities. Current assets include items such as cash, accounts receivable, and inventory, while current liabilities encompass accounts payable, short-term debt, and other obligations due within a year. When a company efficiently manages its working capital, it can ensure that it has sufficient liquidity to meet its short-term needs without resorting to external financing.For instance, if a company experiences an increase in accounts receivable, it indicates that sales are growing, but it also means that cash is tied up in credit sales. Conversely, if accounts payable increase, the company may be delaying payments to suppliers, which could be a sign of cash flow management. Therefore, the statement of working capital changes serves as a tool for evaluating these dynamics.Moreover, fluctuations in working capital can significantly impact a company's cash flow. A positive change in working capital suggests that a company is generating more cash from its operations than it is using, which is a healthy sign. On the other hand, a negative change could indicate potential liquidity issues, prompting management to reassess their operational strategies. Investors and analysts closely monitor these changes to make informed decisions regarding the company's financial health and operational efficiency.In addition to providing a snapshot of a company's current financial position, the statement of working capital changes also plays a vital role in forecasting future performance. By examining historical trends in working capital, companies can identify patterns that may influence future cash flows. For example, if a company consistently sees an increase in inventory levels, it may need to adjust its production schedules or marketing strategies to align better with demand.Furthermore, the importance of the statement of working capital changes extends beyond just internal management. Creditors and investors often use this statement to assess the risk associated with lending to or investing in a company. A strong working capital position can enhance a company's creditworthiness, making it easier to secure loans at favorable interest rates. Conversely, a weak working capital position may deter potential investors or lead to higher borrowing costs.In conclusion, the statement of working capital changes is an essential component of financial reporting that offers valuable insights into a company's operational efficiency and liquidity. By understanding the changes in working capital, stakeholders can evaluate the company's ability to meet its short-term obligations and invest in future growth opportunities. As businesses navigate the complexities of the financial landscape, maintaining a healthy working capital position will remain a priority for sustainable success.

在财务分析领域，理解公司的流动性和运营效率至关重要。帮助评估这一点的关键文件之一是营运资金变动表。该报表提供了公司在特定时期（通常与财政年度或季度一致）当前资产和负债变化的概述。通过分析此报表，利益相关者可以深入了解公司管理短期义务和投资未来增长的能力。营运资金变动表反映了营运资金的净变化，营运资金被定义为当前资产减去当前负债。当前资产包括现金、应收账款和存货等项目，而当前负债则包括应付账款、短期债务和其他一年内到期的义务。当公司有效管理其营运资金时，可以确保其拥有足够的流动性来满足短期需求，而无需依赖外部融资。例如，如果一家公司应收账款增加，这表明销售正在增长，但也意味着现金被锁定在信用销售中。相反，如果应付账款增加，公司可能在延迟支付供应商，这可能是现金流管理的一个信号。因此，营运资金变动表作为评估这些动态的工具。此外，营运资金的波动会对公司的现金流产生重大影响。营运资金的正变动表明公司从运营中产生的现金超过使用的现金，这是一个健康的迹象。另一方面，负变动可能表明潜在的流动性问题，促使管理层重新评估其运营策略。投资者和分析师密切关注这些变化，以便就公司的财务健康状况和运营效率做出明智的决策。除了提供公司当前财务状况的快照外，营运资金变动表在预测未来表现方面也发挥着重要作用。通过检查营运资金的历史趋势，公司可以识别可能影响未来现金流的模式。例如，如果一家公司持续看到存货水平的增加，则可能需要调整生产计划或营销策略，以更好地与需求对接。此外，营运资金变动表的重要性不仅限于内部管理。贷方和投资者通常使用此报表来评估向公司借款或投资的风险。强劲的营运资金状况可以增强公司的信用度，使其更容易以优惠利率获得贷款。相反，较弱的营运资金状况可能会阻碍潜在投资者，或导致更高的借款成本。总之，营运资金变动表是财务报告的重要组成部分，提供了有关公司运营效率和流动性的宝贵见解。通过理解营运资金的变化，利益相关者可以评估公司满足短期义务和投资未来增长机会的能力。在企业应对复杂的金融环境时，保持健康的营运资金状况将始终是可持续成功的优先事项。