average payable
简明释义
可补偿的海损
英英释义
The average amount that is due to be paid over a specific period, calculated by dividing the total payable amount by the number of time periods. | 在特定时间段内应支付的平均金额,通过将总应付款项除以时间段的数量来计算。 |
例句
1.Investors often look at the average payable 平均应付账款 when evaluating a company's liquidity.
投资者在评估公司的流动性时,通常会关注平均应付账款 average payable。
2.To improve our financial health, we need to reduce our average payable 平均应付账款 period.
为了改善我们的财务状况,我们需要缩短我们的平均应付账款 average payable周期。
3.The accountant calculated the average payable 平均应付账款 for the last quarter to assess the company's cash flow.
会计计算了上个季度的平均应付账款 average payable以评估公司的现金流。
4.The finance team reported that the average payable 平均应付账款 had increased by 15% this year.
财务团队报告称,今年的平均应付账款 average payable增加了15%。
5.A high average payable 平均应付账款 can indicate potential cash flow issues for a business.
高平均应付账款 average payable可能表明企业潜在的现金流问题。
作文
In the world of finance and accounting, understanding various terms is crucial for effective management and analysis. One such term that often comes up is average payable, which refers to the average amount that a company owes to its suppliers or vendors at any given time. This figure is important as it helps businesses assess their liquidity and manage their cash flow effectively.The average payable is calculated by taking the total accounts payable and dividing it by the number of periods in which the payables were incurred. For example, if a company has total payables of $100,000 over a period of 10 months, the average payable would be $10,000 per month. This metric provides valuable insight into how much a company typically owes at any point in time, allowing for better financial planning and decision-making.Managing average payable is essential for maintaining good relationships with suppliers. If a business consistently pays its invoices on time, it can negotiate better terms, such as discounts for early payments or extended payment terms. On the other hand, if a company has a high average payable, it may indicate cash flow problems or inefficient management of its liabilities. This could lead to strained relationships with vendors, which might affect the company's ability to procure necessary goods and services.Furthermore, analyzing the average payable in conjunction with other financial metrics, such as accounts receivable and inventory levels, can provide a comprehensive view of a company's operational efficiency. For instance, if a company's average payable is significantly higher than its accounts receivable, it may signal that the company is relying too heavily on credit from suppliers, which can be risky in the long run.In addition to supplier relationships, the average payable also plays a role in financial forecasting and budgeting. By understanding the typical payables, a company can better predict its cash outflows and plan accordingly. This is particularly important for seasonal businesses that experience fluctuations in sales and expenses. For example, a retail company may have higher average payable during the holiday season due to increased inventory purchases, which requires careful cash flow management to avoid shortages.Moreover, the average payable can also impact a company's credit rating. Lenders and investors often look at a company's payables to assess its financial health. A company with a consistently low average payable relative to its revenue may be seen as financially stable and responsible, while one with a high ratio may raise red flags about its ability to meet short-term obligations.In conclusion, the term average payable is more than just a figure on a balance sheet; it is a critical indicator of a company's financial health and operational efficiency. By understanding and managing this metric effectively, businesses can enhance their cash flow, strengthen supplier relationships, and improve overall financial performance. As the business landscape continues to evolve, having a firm grasp of concepts like average payable will remain essential for success in the competitive market environment.
在金融和会计的世界中,理解各种术语对于有效的管理和分析至关重要。其中一个经常出现的术语是平均应付账款,它指的是公司在任何给定时间所欠供应商或卖方的平均金额。这个数字很重要,因为它帮助企业评估其流动性,并有效管理现金流。平均应付账款的计算方法是将总应付账款除以发生应付款项的期间数。例如,如果一家公司在10个月内总应付账款为100,000美元,则平均应付账款为每月10,000美元。这个指标提供了对公司在任何时候通常欠款多少的宝贵洞察,从而允许更好的财务规划和决策。管理平均应付账款对于维持与供应商的良好关系至关重要。如果一家企业始终按时支付发票,它可以协商更好的条款,例如提前付款折扣或延长付款期限。另一方面,如果公司的平均应付账款较高,这可能表明现金流问题或负债管理效率低下。这可能导致与供应商的关系紧张,从而影响公司采购必要商品和服务的能力。此外,将平均应付账款与其他财务指标(如应收账款和库存水平)结合分析,可以提供公司运营效率的全面视图。例如,如果一家公司的平均应付账款明显高于其应收账款,这可能表明公司过度依赖供应商的信用,这在长期内可能是有风险的。此外,平均应付账款还在财务预测和预算中发挥作用。通过了解典型的应付账款,公司可以更好地预测现金流出并相应地进行规划。这对于在销售和支出上存在波动的季节性企业尤为重要。例如,零售公司在假日季节可能由于增加的库存采购而有更高的平均应付账款,这需要仔细的现金流管理以避免短缺。此外,平均应付账款还会影响公司的信用评级。贷方和投资者通常会查看公司的应付账款,以评估其财务健康状况。相对于收入而言,持续较低的平均应付账款的公司可能被视为财务稳定和负责任,而高比率的公司可能会引发其短期义务履行能力的警示。总之,术语平均应付账款不仅仅是资产负债表上的一个数字;它是公司财务健康和运营效率的关键指标。通过有效理解和管理这一指标,企业可以增强现金流、加强供应商关系、改善整体财务表现。随着商业环境的不断演变,对像平均应付账款这样的概念的深入掌握仍将是竞争市场中取得成功的关键。
相关单词