Working Capital - 定义与百科解释

定义：
"Working Capital"（营运资本）是指企业在日常运营中可用来支付短期负债和经营成本的资金。它通常由企业的流动资产减去流动负债得出，表示公司是否有足够的资源来维持其日常运营和短期偿债能力。

音标：
/ˈwɜːrkɪŋ ˈkæpɪtl/

翻译：
营运资本，流动资金

读音：

working：/ˈwɜːrkɪŋ/

capital：/ˈkæpɪtl/

用法：

营运资本的计算：
营运资本 = 流动资产 - 流动负债。

营运资本的重要性：
它衡量了企业是否具有足够的短期资金流动性。

营运资本不足：
当一个公司的营运资本为负数时，意味着公司面临流动性危机，可能无法按时支付账单或维持正常运营。

营运资本管理：
企业需要有效管理其营运资本，以避免资金短缺或过度闲置。

例句：

The company is struggling with its working capital, which is impacting its ability to meet short-term obligations.
这家公司正在面临营运资本问题，这影响了其按时偿还短期负债的能力。

Efficient working capital management is crucial for maintaining liquidity.
高效的营运资本管理对于维持流动性至关重要。

The working capital ratio can indicate the financial health of a business.
营运资本比率可以表明企业的财务健康状况。

A company with negative working capital may face difficulty in paying off its debts.
营运资本为负的公司可能面临偿债困难。

By improving its working capital, the firm was able to expand its operations.
通过改善营运资本，该公司能够扩大业务。

The firm had to take a loan to cover its working capital needs during the off-season.
这家公司在淡季期间不得不贷款来解决营运资本需求。

The increase in working capital was a positive sign of the company’s growth.
营运资本的增加是公司增长的积极迹象。

Companies must balance between having enough working capital and over-investing in current assets.
企业必须在拥有足够的营运资本和过度投资于流动资产之间找到平衡。

Working capital turnover is a key indicator of operational efficiency.
营运资本周转率是运营效率的关键指标。

They reviewed their working capital cycle to improve cash flow management.
他们审查了营运资本周期，以改善现金流管理。

短语搭配：

Net working capital (净营运资本)

Working capital ratio (营运资本比率)

Increase working capital (增加营运资本)

Negative working capital (负营运资本)

Working capital management (营运资本管理)

Working capital cycle (营运资本周期)

总之，营运资本是企业流动性和短期财务健康的重要衡量指标。