查询词典 working capital

Assume that the firm plans to finance 40% of its net capital expenditure and working capital needs with debt.

假设该公司计划出资40 ％，其净资本支出和周转资金的需要，与债务。

Future capital needs; leverage; acquisition program; working capital requirements

将来资本需求；平衡性；收购项目；流动资本需求

This is important to note, in particular, the type of trade, Enterprise and trade are constantly working capital, capital goods turnover to be able to generate profits, inventory?

这是大家要非常注意的，尤其是贸易型的企业，贸易型的企业就是靠货物周转、资金不断的周转才能够产生利润的，库存是什么？

Refers to the number of times of turnover of working capital in a given period of time, which reflects the speed of the turnover of working capital and is calculated as follows

指在一定时期内流动资产完成的周转次数，反映流动资产的周转速度。计算公式

However, there is no clearcut distinction between the two other than that capital market loans are generally used by businesses, financial institutions and governments to buy capital goods whereas money-market loans generally fill a temporary need for working capital.

资本市场的贷款一般由企业、金融机构和政府用来购买资本货物；而货币市场贷款一般用来补充流动资本的暂时需要。除此以外，两者没有明显的区别。

This paper studied the earnings managements of the listed companies by dividing the accrual into above-the-line accruals and below-the-line accruals. And for above-the-line accruals and below-the-line accruals of 2002, I divided above-the-line-accruals into working capital accruals and nonworking capital accruals. Then I used modified Jones model by adding industry variables to study the new characteristics of earnings management in 2002. This paper provides evidence that the listed companies still used below-the-line accruals as the main earnings management instrument. On the other hand the listed companies also used working capital accruals as one of their earnings management instruments. On the basis of the studies above, I build two proxies of the earnings management.

本文首先通过对2002年上市公司盈余管理的分项实证研究来观察各种制度实施后上市公司利用线下项目进行盈余管理是否得到了一定的遏制，实证过程中采用修正的横截面JONES模型加入行业变量并经过适当变形对上市公司年报线上项目和线下项目，并进一步将线上项目分解出营运资金相关项目和非相关项目两项进行盈余管理的实证研究，发现企业对线下项目的操纵仍然在企业盈余管理中占据主要地位，但从某种程度上看，线下利润的操纵得到了一定的抑制，另外企业对营运资金应计项目的盈余管理也是显著的。

Of course, different industries have different ways of working capital and working capital cycle.

当然，不同行业有不同的周转方式和周转周期。

Zero working capital management through the reduction in current assets' investment, causes the working capital to account for the enterprise total turnover the proportion tends is smallest, is advantageous for the enterprise the more fundings invested to the income high fixed asset or the long-term investment; through floats a loan the current liabilities to meet the working capital need massively, reduces enterprise's fund cost.

零营运资金管理manage通过减少在流动资产上的投资Investment，使营运资金占企业Company总营业额的比重趋于最小，便于企业Company把更多的资金投入到收益较高的固定资产或长期投资Investment上；通过大量举借短期负债来满足营运资金需求，降低企业Company的资金Costs成本。

Zero working capital management through the reduction in current assets' investment, causes the working capital to account for the enterprise total turnover the proportion tends is smallest, is advantageous for the enterprise the more fundings invested to the income high fixed asset or the long-term investment; Through floats a loan the current liabilities to meet the working capital need massively, reduces enterprise's fund cost.

零营运资金治理通过减少在流动资产上的投资，使营运资金占企业总营业额的比重趋于最小，便于企业把更多的资金投入到收益较高的固定资产或长期投资上；通过大量举借短期负债来满足营运资金需求，降低企业的资金成本。

Zero working capital management through the reduction in current assets investment, causes the working capital to account for the enterprise total turnover the proportion tends is smallest, is advantageous for the enterprise the more fundings invested to the income high fixed asset or the long-term investment; Through floats a loan the current liabilities to meet the working capital need massively, reduces enterprises fund cost.

零营运资金管理通过减少在流动资产上的投资，使营运资金占企业总营业额的比重趋于最小，便于企业把更多的资金投入到收益较高的固定资产或长期投资上；通过大量举借短期负债来满足营运资金需求，降低企业的资金成本。

What are your goals and strategies for growth?

你的成长目标和策略是什么？

And unto the angel of the church in Sardis write; These things saith he that hath the seven irits of God, and the seven star I know thy works, that thou hast a name that thou livest, and art dead.

3：1 你要写信给撒狄教会的使者，说，那有神的七灵和七星的，说，我知道你的行为，按名你是活的，其实是死的。