中文版

营运资本变动如何计算？

营运资本变动是企业经营活动中一个重要的财务指标，它反映了企业运营资金的增减情况。正确计算营运资本变动，有助于企业更好地管理资金流动，优化资源配置。

首先，我们需要了解营运资本的定义。营运资本，也称营运资金，是指企业用于日常经营活动的资金，主要包括流动资产与流动负债的差额。因此，营运资本的变动即为企业流动资产与流动负债之间的差额变化。

计算营运资本变动时，首先要分别计算流动资产和流动负债的变动额。流动资产主要包括现金及现金等价物、应收账款、存货等，而流动负债则包括应付账款、短期借款等。通过对这些项目的变动额进行加减运算，我们可以得出营运资本的变动情况。

具体计算步骤如下：首先，分别计算期初和期末的流动资产总额与流动负债总额；其次，用期末流动资产总额减去期初流动资产总额，得到流动资产的变动额；同样地，用期末流动负债总额减去期初流动负债总额，得到流动负债的变动额；最后，将流动资产的变动额减去流动负债的变动额，即可得到营运资本的变动额。

营运资本变动的计算结果若为正值，表示企业营运资本增加，资金流动性增强；若为负值，则表示营运资本减少，可能面临资金紧张的风险。因此，企业应当密切关注营运资本的变动情况，并采取相应措施，确保资金流的稳定和健康发展。

总之，正确计算营运资本变动是企业财务管理的重要一环。通过掌握计算方法，企业可以更好地了解自身的资金状况，为制定有效的经营策略提供有力支持。

英文版

How to Calculate Changes in Working Capital?

Changes in working capital are an essential financial indicator in business operations, reflecting the increase or decrease in a company's operational funds. Accurately calculating changes in working capital helps enterprises better manage cash flow and optimize resource allocation.

Firstly, it's crucial to understand the definition of working capital. Working capital, also known as operating funds, refers to the money used for daily business activities, primarily consisting of the difference between current assets and current liabilities. Therefore, changes in working capital represent the variation in the difference between a company's current assets and current liabilities.

To calculate changes in working capital, one must first determine the changes in current assets and current liabilities. Current assets mainly include cash and cash equivalents, accounts receivable, inventory, etc., while current liabilities encompass accounts payable, short-term loans, and the like. By adding and subtracting the changes in these items, we can derive the changes in working capital.

The specific calculation steps are as follows: Firstly, calculate the total current assets and current liabilities at the beginning and end of the period. Secondly, subtract the current assets at the beginning of the period from those at the end to obtain the change in current assets. Similarly, subtract the current liabilities at the beginning of the period from those at the end to obtain the change in current liabilities. Finally, subtract the change in current liabilities from the change in current assets to arrive at the change in working capital.

A positive result from the calculation of changes in working capital indicates an increase in the company's working capital and enhanced liquidity. Conversely, a negative result suggests a decrease in working capital, potentially indicating financial tightness. Therefore, companies should closely monitor changes in working capital and take appropriate measures to ensure the stability and healthy development of cash flow.

In conclusion, accurately calculating changes in working capital is a crucial aspect of financial management. By mastering the calculation method, companies can better understand their financial status and provide strong support for developing effective business strategies.