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譯文（字數 3025） 營運能力比率分析 一、營運能力概念分析 營運能力是以企業各項資產的周轉速度來衡量企業資產利用效率。反映資產周轉速度的指標有存貨周轉率、流動資產周轉率、總資產周轉率。周轉速度越快，表明企業的各項資產進入經營環節的速度越快，形成收入和利潤的周期就越短，經營效率就越高。營運能力指的是企業資產的周轉運行能力，通?？梢杂每傎Y產周轉率、固定資產周轉率、流動資產周轉率、存貨周轉率和應收賬款周轉率這五個財務比率來對企業的營運能力進行逐層分析。 二、營運能力分析比率 (一)財務比率分析 通過財務分析，可以使不同的信息使用者得到有關企業營運狀況和財務狀況的信息。這些信息都是很有價值的，它可以幫助企業經營者全面了解企業的營運狀況，可以幫助企業投資者預測投資風險和投資報酬，做出投資、繼續投資或轉移投資的決策。 (二)經營比率 經營比率即周轉比率，它在很大程度上可以用來評估特定資產產生的利益，諸如存貨、應收賬款可以用來評價公司全部資產產生的利潤。 (三)存貨周轉率 存貨周轉率表明公司已銷售貨物和服務的使用效率。存貨周轉率是企業營業成本與存貨間的比率：存貨周轉率＝營業成本／平均存貨
外文原文（字符數 9493） Operational capability concept analysis 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. Operational capability index (A)Using financial ratio analysis Financial analysis provides information concerning a firm’s operating performance and financial condition. This information is useful to analysis in evaluating a firm’s operation and to an investor in evaluating the risk and potential returns to investing in a firm’s securities. (B)Activity ratios Activity ratios—for the most part, turnover ratios—can be used to evaluate the benefits produced by specific assets, such as inventory or accounts receivable or to evaluate the benefits produced by the totality of the firm’s assets. (C)Inventory management The inventory turnover ratio indicates how quickly a firm has used inventory to generate the goods and services that are sold. The inventory turnover is the ratio of the cost of goods sold to inventory: Inventory turnover ratio=Cost of goods sold/Inventory |
