固定资产周转率怎么理解

固定资产周转率，又被称为固定资产利用率，是企业运营中一个至关重要的财务指标。它主要反映了企业固定资产的利用效率和管理水平。

In English: How to Understand Fixed Asset Turnover Rate

Fixed asset turnover rate, also known as the utilization rate of fixed assets, is a crucial financial indicator in the operation of an enterprise. It mainly reflects the utilization efficiency and management level of the fixed assets of an enterprise.

从定义上来看，固定资产周转率是指企业年产品销售收入净额与固定资产平均净值的比率。用公式表示为：固定资产周转率 = 营业收入÷平均固定资产净值。其中，固定资产平均净值 = （期初净值 + 期末净值）÷ 2 。

In English: From the perspective of definition, the fixed asset turnover rate refers to the ratio of the net annual product sales revenue of an enterprise to the average net value of fixed assets. Expressed by the formula: Fixed asset turnover rate = Operating income ÷ Average net fixed assets. Among them, the average net value of fixed assets = (Initial net value + Final net value) ÷ 2.

固定资产周转率的高低具有重要的意义。比率越高，表明固定资产的利用效率越高，管理水平越好。这意味着企业能够更有效地利用固定资产来创造收入，反映出企业的运营模式较为出色，获利能力较强，公司的运转能力也处于较好的状态。

In English: The level of the fixed asset turnover rate is of great significance. The higher the ratio, the higher the utilization efficiency of fixed assets and the better the management level. This means that the enterprise can use fixed assets more effectively to generate income, reflecting that the enterprise's operating model is excellent, the profit ability is strong, and the company's operation ability is also in a good state.

相反，如果固定资产周转率与同行业平均水平相比偏低，那就说明企业对固定资产的利用率较低，可能会对企业的获利能力产生不利影响，同时也反映了企业资产的利用程度不够理想。

In English: On the contrary, if the fixed asset turnover rate is lower than the average level of the same industry, it indicates that the enterprise has a lower utilization rate of fixed assets, which may have an adverse impact on the enterprise's profit ability, and also reflects that the utilization degree of the enterprise's assets is not ideal.

固定资产周转率有三种表现形式。其一，固定资产周转率 = 销售收入÷平均固定资产净值；其二，固定资产周转天数 = 365÷固定资产周转率；其三，固定资产与收入比 = 平均固定资产净值÷销售收入。

In English: There are three manifestations of the fixed asset turnover rate. First, the fixed asset turnover rate = Sales revenue ÷ Average net fixed assets; Second, the fixed asset turnover days = 365 ÷ Fixed asset turnover rate; Third, the ratio of fixed assets to income = Average net fixed assets ÷ Sales revenue.

在分析固定资产周转率时，需要注意一些事项。首先，这一指标的分母采用平均固定资产净值，因此指标的比较会受到折旧方法和折旧年限的影响，要注意其可比性问题。其次，当企业固定资产净值率过低，或者企业属于劳动密集型时，这一比率可能没有太大的参考价值。

In English: When analyzing the fixed asset turnover rate, some matters need to be noted. First of all, the denominator of this indicator uses the average net value of fixed assets. Therefore, the comparison of the indicator will be affected by the depreciation method and the depreciation period, and attention should be paid to the issue of its comparability. Secondly, when the net value rate of fixed assets of an enterprise is too low, or when the enterprise belongs to a labor-intensive type, this ratio may not have much reference value.

总之，固定资产周转率是评估企业固定资产利用效率和管理水平的重要指标，对于企业的经营决策和财务分析具有重要的参考意义。

In English: In conclusion, the fixed asset turnover rate is an important indicator for evaluating the utilization efficiency and management level of fixed assets of an enterprise, and has important reference significance for the enterprise's business decision-making and financial analysis.