working capital

简明释义

运用资本，运用资金

英英释义

例句

1.To expand operations, the firm needs to increase its working capital 营运资金 to cover additional expenses.

为了扩大运营，公司需要增加其营运资金 working capital 以覆盖额外费用。

2.Investing in inventory is crucial for maintaining sufficient working capital 营运资金 levels.

投资于库存对于维持足够的营运资金 working capital 水平至关重要。

3.The company secured a loan to improve its working capital 营运资金 for better cash flow management.

公司获得了一笔贷款，以改善其营运资金 working capital，以更好地管理现金流。

4.The startup struggled with working capital 营运资金 issues during its first year of operation.

这家初创公司在运营的第一年面临营运资金 working capital 问题。

5.A healthy working capital 营运资金 ratio indicates that the business can easily meet its short-term obligations.

健康的营运资金 working capital 比率表明企业能够轻松满足其短期债务。

作文

Understanding the concept of working capital is crucial for anyone involved in business management or finance. Working capital refers to the difference between a company’s current assets and current liabilities. It is a measure of a company's short-term liquidity and operational efficiency. A positive working capital indicates that a company can easily pay off its short-term debts, while a negative working capital suggests potential financial trouble. The importance of working capital cannot be overstated. It serves as a buffer for companies to manage their day-to-day operations effectively. For instance, businesses need to purchase inventory, pay employees, and cover other operational costs. Without sufficient working capital, a company may struggle to meet these obligations, which can lead to operational disruptions or even bankruptcy. To manage working capital effectively, businesses often focus on optimizing their inventory levels, accounts receivable, and accounts payable. By maintaining an appropriate level of inventory, companies can ensure they have enough products on hand to meet customer demand without tying up too much cash. Similarly, effective management of accounts receivable ensures that a company collects payments from customers promptly, thus improving its cash flow. On the other hand, extending the payment terms with suppliers can help a business retain cash longer, thereby enhancing its working capital. Moreover, understanding the seasonality of a business can also play a significant role in working capital management. Many businesses experience fluctuations in sales throughout the year, which can impact their cash flow and working capital. For example, retailers often see a surge in sales during the holiday season, necessitating higher working capital to stock up on inventory. Conversely, during slower months, they may need to tighten their working capital management to avoid cash shortages. In conclusion, working capital is a vital component of a business’s financial health. It reflects the company’s ability to cover its short-term liabilities and invest in its operations. Effective working capital management allows businesses to maintain smooth operations, navigate financial challenges, and capitalize on growth opportunities. Therefore, it is essential for business owners and managers to monitor their working capital closely and implement strategies to optimize it, ensuring long-term success and sustainability in the competitive marketplace.

理解营运资本的概念对于任何参与商业管理或金融的人来说都是至关重要的。营运资本是指公司流动资产与流动负债之间的差额。它是衡量公司短期流动性和运营效率的指标。正的营运资本表明公司能够轻松偿还短期债务，而负的营运资本则暗示潜在的财务问题。营运资本的重要性不容小觑。它作为企业有效管理日常运营的缓冲。例如，企业需要采购库存、支付员工工资和覆盖其他运营成本。如果没有足够的营运资本，公司可能会难以满足这些义务，这可能导致运营中断甚至破产。为了有效管理营运资本，企业通常专注于优化其库存水平、应收账款和应付账款。通过保持适当的库存水平，公司可以确保他们有足够的产品来满足客户需求，而不会过多占用现金。同样，有效的应收账款管理可以确保公司及时从客户那里收回款项，从而改善其现金流。另一方面，延长与供应商的付款期限可以帮助企业更长时间地保留现金，从而增强其营运资本。此外，了解业务的季节性也在营运资本管理中发挥着重要作用。许多企业在一年中的销售波动会影响其现金流和营运资本。例如，零售商在假日季节通常会看到销售激增，这需要更多的营运资本来储备库存。相反，在较慢的月份，他们可能需要收紧营运资本管理以避免现金短缺。总之，营运资本是企业财务健康的重要组成部分。它反映了公司覆盖短期负债和投资运营的能力。有效的营运资本管理使企业能够保持顺畅的运营，应对财务挑战，并抓住增长机会。因此，企业主和管理者必须密切监控他们的营运资本，并实施优化策略，以确保在竞争激烈的市场中实现长期成功和可持续发展。