circulation ratio

简明释义

冷却倍率

英英释义

例句

1.The library's circulation ratio 借阅比率 has increased significantly over the past year, indicating a higher interest in reading.

图书馆的借阅比率在过去一年中显著增加，表明人们对阅读的兴趣更高。

2.To improve our marketing strategy, we need to analyze the circulation ratio 发行比率 of our newsletters.

为了改善我们的营销策略，我们需要分析我们通讯的发行比率。

3.The circulation ratio 发行比率 for this magazine has dropped, prompting a review of its content and target audience.

这本杂志的发行比率下降，促使我们审查其内容和目标受众。

4.By tracking the circulation ratio 流通比率, the publisher can better understand reader engagement.

通过跟踪流通比率，出版商可以更好地了解读者的参与度。

5.A high circulation ratio 流通比率 often reflects effective inventory management in retail.

高流通比率通常反映了零售业有效的库存管理。

作文

Understanding the concept of the circulation ratio is crucial for anyone interested in finance and investment. The circulation ratio, often referred to as the liquidity ratio, measures the ability of a company to meet its short-term obligations with its most liquid assets. It essentially indicates how efficiently a company can convert its current assets into cash to pay off its current liabilities.In financial analysis, the circulation ratio is typically calculated by dividing current assets by current liabilities. A higher circulation ratio suggests that a company has more than enough assets to cover its short-term debts, which is generally seen as a positive indicator of financial health. Conversely, a low circulation ratio might raise red flags for investors, signaling potential liquidity problems that could hinder the company’s operations.For example, let’s consider a hypothetical company, ABC Corp. If ABC Corp has current assets worth $500,000 and current liabilities amounting to $300,000, the circulation ratio would be calculated as follows:Circulation Ratio = Current Assets / Current Liabilities = $500,000 / $300,000 = 1.67.This means ABC Corp has $1.67 in current assets for every dollar of current liabilities, indicating a strong liquidity position. Investors looking at this ratio might feel more confident in investing in ABC Corp, knowing it can easily cover its short-term obligations.However, while the circulation ratio is an important metric, it should not be analyzed in isolation. Investors must also consider other financial ratios and indicators, such as the quick ratio and cash ratio, to get a comprehensive view of a company's financial health. The quick ratio, for instance, excludes inventory from current assets, providing a more conservative view of liquidity. This is particularly important for companies that hold significant inventory, as it may not be as easily convertible to cash compared to other assets.Moreover, industry standards play a vital role in interpreting the circulation ratio. Different industries have varying norms for what constitutes a healthy circulation ratio. For instance, a technology company might operate effectively with a lower circulation ratio due to faster cash flow cycles, while a retail company may require a higher ratio due to the nature of its business.Additionally, economic conditions can influence the circulation ratio. During times of economic uncertainty, even companies with traditionally high circulation ratios may face challenges in maintaining liquidity. Thus, it is essential for investors to keep an eye on macroeconomic factors that could impact a company's ability to convert its assets into cash.In conclusion, the circulation ratio is a key financial metric that provides insights into a company's liquidity and financial stability. By understanding how to calculate and interpret this ratio, investors can make informed decisions about their investments. However, it is crucial to analyze the circulation ratio in conjunction with other financial metrics and industry benchmarks to gain a holistic understanding of a company's financial position.

理解流通比率这一概念对于任何对金融和投资感兴趣的人来说都是至关重要的。流通比率，通常被称为流动性比率，衡量公司用其最流动的资产来满足短期义务的能力。它基本上表明公司将当前资产转化为现金以偿还当前负债的效率。在财务分析中，流通比率通常通过将流动资产除以流动负债来计算。较高的流通比率表明公司有足够的资产来覆盖其短期债务，这通常被视为财务健康的积极指标。相反，低流通比率可能会引起投资者的警觉，暗示潜在的流动性问题，这可能会妨碍公司的运营。例如，让我们考虑一个假设的公司，ABC公司。如果ABC公司的流动资产价值为500,000美元，而流动负债为300,000美元，则流通比率的计算如下：流通比率 = 流动资产 / 流动负债 = 500,000美元 / 300,000美元 = 1.67。这意味着ABC公司每一美元的流动负债都有1.67美元的流动资产，表明其流动性状况良好。投资者查看这个比率时，可能会更有信心投资于ABC公司，因为它可以轻松覆盖其短期义务。然而，虽然流通比率是一个重要指标，但不应单独分析。投资者还必须考虑其他财务比率和指标，例如速动比率和现金比率，以全面了解公司的财务健康状况。例如，速动比率排除了库存的流动资产，提供了更保守的流动性视角。这对于持有大量库存的公司尤为重要，因为与其他资产相比，库存可能不会那么容易转化为现金。此外，行业标准在解释流通比率时也起着至关重要的作用。不同的行业对什么构成健康的流通比率有不同的规范。例如，科技公司可能由于现金流周期较快而有效地运作于较低的流通比率，而零售公司则可能由于其业务性质需要更高的比率。此外，经济状况可能会影响流通比率。在经济不确定时期，即使是传统上具有高流通比率的公司也可能面临维持流动性的挑战。因此，投资者必须密切关注可能影响公司将其资产转化为现金能力的宏观经济因素。总之，流通比率是一个关键的财务指标，提供了对公司流动性和财务稳定性的洞察。通过理解如何计算和解释这个比率，投资者可以对他们的投资做出明智的决策。然而，至关重要的是在分析流通比率时结合其他财务指标和行业基准，以全面了解公司的财务状况。