20xx營運能力的分析外文中英文翻譯-免費閱讀
【正文】 但由于近年來土地價格的持續(xù)上漲，房地產(chǎn)企業(yè)紛紛通過大量囤地、延長項目開發(fā)周期等方式獲得更高的利潤率。本文提出的分析框架具有普遍適用性，為房地產(chǎn)企業(yè)以及其他行業(yè)企業(yè)的管理者在做有關(guān)營運決策時提供量化的依據(jù)和分析思路。一般認為周轉(zhuǎn)率愈高愈好。存貨周轉(zhuǎn)狀況也可以用存貨天數(shù)來表示,即表示存貨周轉(zhuǎn)一次所需要的時間,天數(shù)越短,說明存貨周轉(zhuǎn)越快。從報表中看出,蘇寧2020年銷售收入近160億元,%,而平均流動資產(chǎn)增加了一倍以上。
固定資產(chǎn)周轉(zhuǎn)率主要用于分析對廠房、設(shè)備等固定資產(chǎn)的利用效率，比率越高，說明利用率越高，管理水平越好。
營運能力分析可以幫助投資者了解企業(yè)的營業(yè)狀況和經(jīng)營管理水平。營運能力的分析外文中英文翻譯
外文翻譯 原文 Operation ability analysis Material Source: China＇s securities nets 05/17/2020 Author:Techever Operation ability fully utilize existing resources to create social wealth ability, can be used to evaluate the enterprise to its own resources utilization and operating activities ability. Its essence is to as few as possible resources occupation short turnover time, produce as many products, create as many sales revenue, and to achieve this goal, we must improve enterprise＇s operation ability level. Operation ability is the assets of the enterprise turnaround to measure the efficiency of the utilization of assets enterprises. The index reflects assets turnover rate have inventory turnover, liquid assets turnover rate, total asset turnover. The faster turnaround speed, it shows that the enterprise of assets into business links, forming the faster the cycle of revenue and profit more short, business efficiency is higher. Operation ability refers to the enterprise asset turnover operation ability, usually can use total asset turnover, fixed asset turnover, flow asset turnover, inventory turnover and accounts receivable turnover these five financial ratios to enterprises＇ operating capacity for layered analysis. Operation ability analysis can help investors understand enterprise business conditions and operating management level. With our su ning electric equipment (BBS) (market, for example, 002024) to introduce how to enterprise＇s investors operating capability analysis. Total asset turnover is to show enterprise sales ine and total assets of the ratio of average balance. Suning 2020 sales revenue for billion yuan, average total assets of 14 million yuan。我們以蘇寧電器(行情,論壇)(002024)為例,向投資者介紹如何進行企業(yè)的營運能力分析。如果固定資產(chǎn)周轉(zhuǎn)率與同行業(yè)平均水平相比偏低，則說明企業(yè)對固定資產(chǎn)的利用率較低，可能會影響企業(yè)的獲利能力。流動資產(chǎn)的大量增加沒有帶來同樣幅度的銷售收入的增長,說明蘇寧流動資產(chǎn)的利用效率有所下降。,。該指標用來衡量企業(yè)的應(yīng)收賬款轉(zhuǎn)變?yōu)楝F(xiàn)金的速度。
通過案例分析可以發(fā)現(xiàn)，由于資產(chǎn)周轉(zhuǎn)速度的影響，總資產(chǎn)收益率水平卻未必與主營業(yè)務(wù)收入毛利率一致。因而當前我國房地產(chǎn)企業(yè)均存在著存貨量大、周轉(zhuǎn)速度慢的弊病。住宅性地產(chǎn)的周轉(zhuǎn)速度要比商業(yè)地產(chǎn)及工業(yè)地產(chǎn)更快，因而萬科的存貨周轉(zhuǎn)速度明顯快于陸家嘴，中糧地產(chǎn)由于規(guī)模較小，其周轉(zhuǎn)速度接近于萬科。在這三個方面的基礎(chǔ)上結(jié)合房地產(chǎn)企業(yè)特點，選取適當?shù)呢攧?wù)指標就可以對房地產(chǎn)企業(yè)的營運能力進行分析評價。回收迅速既可以節(jié)約資金,也說明企業(yè)信用狀況好,不易發(fā)生壞賬損失。其他行業(yè)的存貨周轉(zhuǎn)率一般為
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