working capital

简明释义

周转资金

英英释义

例句

1.A company can improve its working capital by speeding up accounts receivable collections.

公司可以通过加快应收账款的回收来改善其营运资金。

2.A business needs sufficient working capital to cover its day-to-day expenses.

企业需要足够的营运资金来支付日常开支。

3.Investing in inventory requires careful management of working capital.

投资库存需要对营运资金进行仔细管理。

4.The decline in sales has put a strain on our working capital.

销售下降给我们的营运资金带来了压力。

5.Maintaining a healthy level of working capital is crucial for business sustainability.

保持健康的营运资金水平对企业的可持续发展至关重要。

作文

Working capital is a crucial concept in the world of finance and business. It refers to the funds that a company utilizes for its day-to-day operations. Essentially, it is the difference between a company's current assets and current liabilities. This financial metric is vital for assessing the liquidity of a business and its operational efficiency. Without adequate working capital (营运资本), a company may face challenges in meeting its short-term obligations, which can lead to insolvency or bankruptcy. To understand working capital (营运资本) better, we need to consider its components. Current assets include cash, accounts receivable, and inventory, while current liabilities consist of accounts payable, short-term debts, and other obligations due within a year. By maintaining a healthy balance between these two categories, businesses can ensure they have enough liquidity to cover their expenses and invest in opportunities. For instance, a retail store needs sufficient working capital (营运资本) to purchase inventory, pay employees, and manage overhead costs. If the store's sales are seasonal, it must plan its working capital (营运资本) accordingly, ensuring that it has enough cash flow during off-peak seasons to sustain operations. Thus, effective management of working capital (营运资本) is essential for long-term success. Moreover, the importance of working capital (营运资本) extends beyond just covering daily expenses. It also plays a significant role in a company's growth strategy. Businesses often require additional funding to expand, whether it be through new projects, hiring more staff, or investing in technology. Having a strong base of working capital (营运资本) allows companies to seize these opportunities without the constant worry of cash flow shortages. However, too much working capital (营运资本) can also indicate inefficiency. If a company holds excessive amounts of cash or inventory, it may suggest that resources are not being utilized effectively. Therefore, striking a balance is key. Companies should regularly analyze their working capital (营运资本) levels to optimize their operations and enhance profitability. In conclusion, working capital (营运资本) is a fundamental aspect of business finance that directly impacts a company's ability to operate and grow. Understanding how to manage it effectively can make the difference between success and failure in the competitive business landscape. As such, entrepreneurs and financial managers must prioritize working capital (营运资本) management as part of their overall business strategy. By doing so, they can ensure that their companies remain solvent, agile, and ready to capitalize on new opportunities.

营运资本是金融和商业世界中的一个关键概念。它指的是公司用于日常运营的资金。实质上，它是公司当前资产与当前负债之间的差额。这个财务指标对于评估企业的流动性和运营效率至关重要。如果没有足够的营运资本，公司可能面临满足短期义务的挑战，这可能导致破产或倒闭。为了更好地理解营运资本，我们需要考虑其组成部分。当前资产包括现金、应收账款和库存，而当前负债则包括应付账款、短期债务以及一年内到期的其他义务。通过在这两个类别之间保持健康的平衡，企业可以确保有足够的流动性来支付费用并投资于机会。例如，一家零售商店需要足够的营运资本来购买库存、支付员工工资和管理间接费用。如果商店的销售是季节性的，它必须相应地规划其营运资本，确保在淡季期间有足够的现金流来维持运营。因此，有效管理营运资本对长期成功至关重要。此外，营运资本的重要性不仅限于覆盖日常开支。它在公司的增长战略中也起着重要作用。企业通常需要额外的资金来扩展，无论是通过新项目、招聘更多员工还是投资于技术。拥有强大的营运资本基础使公司能够抓住这些机会，而不必时刻担心现金流短缺。然而，过多的营运资本也可能表明低效。如果一家公司持有过多的现金或库存，这可能表明资源没有得到有效利用。因此，达到平衡是关键。公司应该定期分析其营运资本水平，以优化运营并提高盈利能力。总之，营运资本是商业金融的基本方面，直接影响公司的运营和增长能力。有效管理它的能力可能是竞争激烈的商业环境中成功与失败之间的区别。因此，企业家和财务经理必须将营运资本管理作为整体商业战略的一部分进行优先考虑。通过这样做，他们可以确保公司保持偿付能力、灵活性，并随时准备抓住新机遇。