{"id":56,"date":"2026-09-20T05:13:38","date_gmt":"2026-09-19T21:13:38","guid":{"rendered":"https:\/\/xbbiz.com\/?p=56"},"modified":"2026-09-20T05:13:38","modified_gmt":"2026-09-19T21:13:38","slug":"working-capital-definition-calculation-sme-cash-flow","status":"publish","type":"post","link":"https:\/\/xbbiz.com\/index.php\/2026\/09\/20\/working-capital-definition-calculation-sme-cash-flow\/","title":{"rendered":"\u4e86\u89e3\u71df\u904b\u8cc7\u91d1\u7684\u5b9a\u7fa9\u8207\u8a08\u7b97\u65b9\u6cd5\uff0c\u638c\u63e1\u4e2d\u5c0f\u4f01\u8cc7\u91d1\u5468\u8f49\u8207\u73fe\u91d1\u6d41\u7ba1\u7406\u7684\u95dc\u9375"},"content":{"rendered":"
\n

\u71df\u904b\u8cc7\u91d1<\/strong>\uff08Working Capital\uff09\u5728\u8ca1\u52d9\u6703\u8a08\u4e0a\u662f\u4e00\u689d\u76f4\u622a\u4e86\u7576\u7684\u7b97\u5f0f\uff1a\u6d41\u52d5\u8cc7\u7522<\/strong>\u6e1b\u53bb\u6d41\u52d5\u8ca0\u50b5<\/strong>\u3002\u5b83\u662f\u8861\u91cf\u4f01\u696d\u77ed\u671f\u511f\u50b5\u80fd\u529b\u8207\u65e5\u5e38\u71df\u904b\u5065\u5eb7\u5ea6\u7684\u6838\u5fc3\u6307\u6a19\uff0c\u53cd\u6620\u516c\u53f8\u5728\u6bcb\u9808\u984d\u5916\u6ce8\u5165\u9577\u671f\u8cc7\u91d1\u7684\u524d\u63d0\u4e0b\uff0c\u6709\u591a\u5c11\u6d41\u52d5\u6027\u8cc7\u6e90\u53ef\u7dad\u6301\u696d\u52d9\u904b\u4f5c\u3002\u5728\u4e2d\u5c0f\u4f01\u7684\u5be6\u969b\u7d93\u71df\u74b0\u5883\u4e2d\uff0c\u5b83\u56de\u7b54\u7684\u672c\u8cea\u554f\u984c\u975e\u5e38\u52d9\u5be6\u2014\u2014\u5728\u672a\u4f86\u5341\u4e8c\u500b\u6708\u5167\uff0c\u516c\u53f8\u624b\u982d\u6301\u6709\u7684\u73fe\u91d1\u8207\u9810\u8a08\u6536\u56de\u7684\u6b3e\u9805\uff0c\u662f\u5426\u8db3\u4ee5\u61c9\u4ed8\u5373\u5c07\u5230\u671f\u7684\u5404\u9805\u71df\u904b\u958b\u652f\u8207\u50b5\u52d9\u3002<\/p>\n

\u5728\u4e2d\u5c0f\u4f01\u71df\u904b\u5be6\u52d9\u4e2d\uff0c\u4e0d\u5c11\u4f01\u696d\u9677\u5165\u9031\u8f49\u5371\u6a5f\u4e26\u975e\u56e0\u70ba\u7f3a\u4e4f\u8a02\u55ae\u6216\u8cec\u9762\u8667\u640d\uff0c\u800c\u662f\u56e0\u70ba\u300c\u8cfa\u9322\u4f46\u7f3a\u73fe\u91d1\u300d\u3002\u92b7\u552e\u767c\u7968\u5df2\u7d93\u958b\u51fa\uff0c\u4f46\u5ba2\u6236\u6b3e\u9805\u4ecd\u5728\u6578\u671f\u4e4b\u4e2d\uff1b\u8207\u6b64\u540c\u6642\uff0c\u4f9b\u61c9\u5546\u8ca8\u6b3e\u3001\u54e1\u5de5\u85aa\u91d1\u3001\u8fa6\u516c\u5ba4\u79df\u91d1\u53ca\u5404\u9805\u6cd5\u5b9a\u4f9b\u6b3e\u5747\u6709\u56b4\u683c\u7684\u652f\u4ed8\u671f\u9650\u3002\u9019\u7a2e\u8cc7\u7522\u8207\u8ca0\u50b5\u5728\u6642\u9593\u7bc0\u594f\u4e0a\u7684\u932f\u914d\uff0c\u6b63\u662f\u71df\u904b\u8cc7\u91d1\u7ba1\u7406\u5931\u8861\u7684\u5178\u578b\u9ad4\u73fe\u3002<\/p>\n

\u56e0\u6b64\uff0c\u638c\u63e1\u71df\u904b\u8cc7\u91d1\u7ba1\u7406<\/strong>\u7684\u95dc\u9375\uff0c\u5728\u65bc\u900f\u8996\u8cc7\u7522\u8ca0\u50b5\u8868\u80cc\u5f8c\u7684\u9031\u8f49\u6548\u7387\uff0c\u7cbe\u78ba\u627e\u51fa\u8cc7\u91d1\u6eef\u7559\u7684\u7bc0\u9ede\uff0c\u4e26\u5efa\u7acb\u6301\u7e8c\u76e3\u63a7\u8207\u6539\u5584\u7684\u6a5f\u5236\u3002<\/p>\n

\n

\u6d41\u52d5\u8cc7\u7522\u8207\u6d41\u52d5\u8ca0\u50b5\u7684\u69cb\u6210\u8981\u7d20<\/h2>\n

\u6e96\u78ba\u8a55\u4f30\u71df\u904b\u8cc7\u91d1\u7684\u524d\u63d0\uff0c\u5728\u65bc\u6e05\u6670\u754c\u5b9a\u8cc7\u7522\u8207\u8ca0\u50b5\u7684\u6d41\u52d5\u5c6c\u6027\u3002\u8a31\u591a\u7d93\u71df\u8005\u5bb9\u6613\u5c07\u6d41\u52d5\u8cc7\u7522\u7c21\u5316\u70ba\u9280\u884c\u7d50\u9918\uff0c\u56e0\u800c\u5ffd\u8996\u4e86\u88ab\u61c9\u6536\u8cec\u6b3e\u6216\u5b58\u8ca8\u7a4d\u58d3\u7684\u5927\u91cf\u8cc7\u91d1\u3002<\/p>\n

\u6d41\u52d5\u8cc7\u7522\uff08\u9810\u8a08\u5728\u6b63\u5e38\u71df\u696d\u9031\u671f\u6216\u4e00\u5e74\u5167\u8b8a\u73fe\u3001\u51fa\u552e\u6216\u8017\u7528\u7684\u9805\u76ee\uff09<\/h3>\n
    \n
  • \u73fe\u91d1\u53ca\u9280\u884c\u5b58\u6b3e<\/strong>\uff1a\u6db5\u84cb\u6d3b\u671f\u5b58\u6b3e\u3001\u53ef\u96a8\u6642\u52d5\u7528\u7684\u77ed\u671f\u5b9a\u671f\u5b58\u6b3e\u53ca\u5eab\u5b58\u73fe\u91d1\u3002<\/li>\n
  • \u61c9\u6536\u8cec\u6b3e<\/strong>\uff1a\u5df2\u5411\u5ba2\u6236\u4ea4\u4ed8\u8ca8\u7269\u6216\u5b8c\u6210\u670d\u52d9\u3001\u5df2\u958b\u5177\u767c\u7968\u4f46\u5c1a\u672a\u6536\u56de\u7684\u6b3e\u9805\uff08\u61c9\u6263\u9664\u9810\u671f\u4fe1\u7528\u640d\u5931\u64a5\u5099\uff09\u3002<\/li>\n
  • \u5b58\u8ca8<\/strong>\uff1a\u5305\u542b\u751f\u7522\u539f\u6750\u6599\u3001\u5728\u88fd\u54c1\u53ca\u96a8\u6642\u53ef\u4f9b\u92b7\u552e\u7684\u88fd\u6210\u54c1\u6216\u5546\u54c1\u3002<\/li>\n
  • \u9810\u4ed8\u6b3e\u9805\u53ca\u6309\u91d1<\/strong>\uff1a\u5df2\u9810\u5148\u652f\u4ed8\u4e88\u4f9b\u61c9\u5546\u7684\u8a02\u91d1\u3001\u9810\u7e73\u79df\u91d1\u3001\u4fdd\u96aa\u8cbb\u53ca\u516c\u7528\u4e8b\u696d\u6309\u91d1\u7b49\u3002<\/li>\n
  • \u5176\u4ed6\u61c9\u6536\u6b3e\u9805<\/strong>\uff1a\u975e\u65e5\u5e38\u8cbf\u6613\u7522\u751f\u7684\u77ed\u671f\u61c9\u6536\u9805\u76ee\uff0c\u4f8b\u5982\u77ed\u671f\u9000\u7a05\u6b3e\u6216\u61c9\u6536\u88dc\u8cbc\u3002<\/li>\n<\/ul>\n

    \u6d41\u52d5\u8ca0\u50b5\uff08\u9810\u8a08\u5728\u6b63\u5e38\u71df\u696d\u9031\u671f\u5167\u6e05\u511f\u6216\u4e00\u5e74\u5167\u5230\u671f\u7684\u9805\u76ee\uff09<\/h3>\n
      \n
    • \u61c9\u4ed8\u8cec\u6b3e<\/strong>\uff1a\u56e0\u63a1\u8cfc\u539f\u6750\u6599\u3001\u5546\u54c1\u6216\u63a5\u53d7\u670d\u52d9\u800c\u6b20\u4ed8\u4f9b\u61c9\u5546\u7684\u8cbf\u6613\u6b3e\u9805\u3002<\/li>\n
    • \u77ed\u671f\u501f\u8cb8\u8207\u900f\u652f<\/strong>\uff1a\u9280\u884c\u900f\u652f\u984d\u5ea6\uff08Overdraft\uff09\u3001\u77ed\u671f\u5faa\u74b0\u8cb8\u6b3e\u53ca\u8cbf\u6613\u878d\u8cc7\u501f\u6b3e\u3002<\/li>\n
    • \u61c9\u4ed8\u85aa\u916c\u53ca\u6cd5\u5b9a\u4f9b\u6b3e<\/strong>\uff1a\u5c1a\u672a\u767c\u653e\u7684\u54e1\u5de5\u85aa\u91d1\u3001\u4f63\u91d1\u3001\u5f37\u7a4d\u91d1\uff08MPF\uff09\u4f9b\u6b3e\u53ca\u7d2f\u8a08\u672a\u4f11\u5e74\u5047\u6298\u7b97\u3002<\/li>\n
    • \u61c9\u4ed8\u7a05\u9805<\/strong>\uff1a\u5df2\u8a55\u5b9a\u5c1a\u672a\u7e73\u7d0d\u7684\u5229\u5f97\u7a05\u3001\u7576\u671f\u8a08\u63d0\u7a05\u6b3e\u53ca\u66ab\u7e73\u7a05\u3002<\/li>\n
    • \u4e00\u5e74\u5167\u5230\u671f\u7684\u9577\u671f\u8ca0\u50b5<\/strong>\uff1a\u9577\u671f\u5546\u696d\u8cb8\u6b3e\u6216\u878d\u8cc7\u79df\u8cc3\u4e2d\u5c07\u65bc\u672a\u4f86\u5341\u4e8c\u500b\u6708\u5167\u5230\u671f\u7684\u672c\u91d1\u90e8\u5206\u3002<\/li>\n<\/ul>\n

      \u5728\u6703\u8a08\u6e96\u5247\u7684\u61c9\u7528\u4e0a\uff0c\u8ca0\u50b5\u7684\u5206\u985e\u5177\u6709\u56b4\u8b39\u7684\u6280\u8853\u8981\u6c42\u3002\u6839\u64da\u300a\u9999\u6e2f\u6703\u8a08\u6e96\u5247\u300b\u7b2c 1 \u865f\uff08HKAS 1\uff09\u53ca\u570b\u969b\u6703\u8a08\u6e96\u5247\u95dc\u65bc\u8ca0\u50b5\u5283\u5206\u70ba\u6d41\u52d5\u6216\u975e\u6d41\u52d5\u7684\u898f\u5b9a\uff0c\u5224\u65b7\u6838\u5fc3\u5728\u65bc\u4f01\u696d\u5728\u5831\u544a\u671f\u672b\uff08\u7d50\u7b97\u65e5\uff09\u662f\u5426\u5177\u5099\u5c07\u6e05\u511f\u671f\u9650\u905e\u5ef6\u81f3\u7d50\u7b97\u65e5\u5f8c\u81f3\u5c11\u5341\u4e8c\u500b\u6708\u7684\u5be6\u8cea\u6b0a\u5229\u3002\u82e5\u8a72\u905e\u5ef6\u6b0a\u5229\u53d6\u6c7a\u65bc\u4f01\u696d\u662f\u5426\u7b26\u5408\u8cb8\u6b3e\u5951\u7d04\u689d\u4ef6\uff08Covenants\uff09\uff0c\u5247\u8a55\u4f30\u57fa\u790e\u4ee5\u7d50\u7b97\u65e5\u6216\u4e4b\u524d\u5fc5\u9808\u9075\u5b88\u7684\u5951\u7d04\u70ba\u6e96\u3002\u82e5\u4f01\u696d\u5728\u7d50\u7b97\u65e5\u5df2\u9055\u53cd\u76f8\u95dc\u5951\u7d04\u4e14\u672a\u5728\u7d50\u7b97\u65e5\u524d\u53d6\u5f97\u9280\u884c\u7684\u8c41\u514d\u78ba\u8a8d\uff0c\u8a72\u7b46\u539f\u672c\u5c6c\u65bc\u9577\u671f\u7684\u501f\u6b3e\u4fbf\u9808\u91cd\u5206\u985e\u70ba\u6d41\u52d5\u8ca0\u50b5\uff0c\u9019\u5c07\u76f4\u63a5\u5c0e\u81f4\u71df\u904b\u8cc7\u91d1\u6578\u984d\u6025\u5287\u6536\u7e2e\u3002<\/p>\n<\/section>\n

      \n

      \u8a08\u7b97\u65b9\u6cd5\u8207\u5be6\u4f8b\u793a\u7bc4<\/h2>\n

      \u71df\u904b\u8cc7\u91d1\u7684\u57fa\u790e\u8a08\u7b97\u516c\u5f0f\u5982\u4e0b\uff1a<\/p>\n

      \n\u6de8\u71df\u904b\u8cc7\u91d1\uff08Net Working Capital\uff09\uff1d \u6d41\u52d5\u8cc7\u7522 \uff0d \u6d41\u52d5\u8ca0\u50b5<\/strong>\n<\/p><\/blockquote>\n

      \u4ee5\u4e0b\u4ee5\u4e00\u9593\u9999\u6e2f\u4e94\u91d1\u88fd\u54c1\u8cbf\u6613\u516c\u53f8\u5e74\u672b\u7684\u8ca1\u52d9\u6578\u64da\u4f5c\u793a\u7bc4\u8aaa\u660e\uff1a<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
      \u8cc7\u7522\u8207\u8ca0\u50b5\u9805\u76ee<\/th>\n\u91d1\u984d\uff08\u6e2f\u5143 HKD\uff09<\/th>\n<\/tr>\n<\/thead>\n
      \u73fe\u91d1\u53ca\u9280\u884c\u5b58\u6b3e<\/td>\n380,000<\/td>\n<\/tr>\n
      \u61c9\u6536\u8cec\u6b3e<\/td>\n1,650,000<\/td>\n<\/tr>\n
      \u5b58\u8ca8\uff08\u914d\u4ef6\u53ca\u6210\u54c1\uff09<\/td>\n1,420,000<\/td>\n<\/tr>\n
      \u9810\u4ed8\u6b3e\u9805\u53ca\u79df\u91d1\u6309\u91d1<\/td>\n95,000<\/td>\n<\/tr>\n
      \u6d41\u52d5\u8cc7\u7522\u7e3d\u8a08<\/td>\n3,545,000<\/td>\n<\/tr>\n
      \u61c9\u4ed8\u8cec\u6b3e\uff08\u4f9b\u61c9\u5546\u8ca8\u6b3e\uff09<\/td>\n1,480,000<\/td>\n<\/tr>\n
      \u9280\u884c\u5faa\u74b0\u8cb8\u6b3e\u4f7f\u7528\u984d<\/td>\n600,000<\/td>\n<\/tr>\n
      \u61c9\u4ed8\u85aa\u916c\u53ca\u5404\u9805\u71df\u904b\u8cbb\u7528<\/td>\n210,000<\/td>\n<\/tr>\n
      \u61c9\u4ed8\u7a05\u9805<\/td>\n130,000<\/td>\n<\/tr>\n
      \u6d41\u52d5\u8ca0\u50b5\u7e3d\u8a08<\/td>\n2,420,000<\/td>\n<\/tr>\n
      \u6de8\u71df\u904b\u8cc7\u91d1<\/td>\n1,125,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      \u5f9e\u8868\u9762\u6578\u64da\u4f86\u770b\uff0c\u8a72\u516c\u53f8\u64c1\u6709\u903e 112 \u842c\u6e2f\u5143\u7684\u71df\u904b\u8cc7\u91d1\u6de8\u503c\u3002\u7136\u800c\u9032\u4e00\u6b65\u62c6\u89e3\u6d41\u52d5\u8cc7\u7522\u7d50\u69cb\u53ef\u898b\uff0c\u5373\u6642\u53ef\u7528\u6d41\u52d5\u6027\uff08\u73fe\u91d1\u53ca\u5b58\u6b3e\uff09\u50c5\u70ba 38 \u842c\u6e2f\u5143\uff0c\u9ad8\u9054 86.6% \u7684\u6d41\u52d5\u8cc7\u7522\u88ab\u9396\u5b9a\u65bc\u61c9\u6536\u8cec\u6b3e\uff08165 \u842c\uff09\u8207\u5b58\u8ca8\uff08142 \u842c\uff09\u4e2d\u3002\u4e00\u65e6\u4e3b\u8981\u5ba2\u6236\u5ef6\u9577\u4ed8\u6b3e\u671f\u6216\u5b58\u8ca8\u51fa\u73fe\u7a4d\u58d3\uff0c\u4f01\u696d\u96a8\u6642\u9762\u81e8\u5be6\u8cea\u7684\u73fe\u91d1\u77ed\u7f3a\u3002<\/p>\n

      \"\u71df\u904b\u8cc7\u91d1\u7531\u6d41\u52d5\u8cc7\u7522\u6263\u9664\u6d41\u52d5\u8ca0\u50b5\u7684\u7d50\u69cb\u5c0d\u7167\u8207\u8cc7\u7522\u5e73\u8861\u4fe1\u606f\u5716\"
      \u71df\u904b\u8cc7\u91d1\u7d50\u69cb\u6db5\u84cb\u73fe\u91d1\u3001\u61c9\u6536\u8cec\u6b3e\u53ca\u5b58\u8ca8\u7b49\u6d41\u52d5\u8cc7\u7522\u8207\u5373\u671f\u8ca0\u50b5\u7684\u5e73\u8861\u914d\u7f6e\u3002<\/figcaption><\/figure>\n

      \u8861\u91cf\u71df\u904b\u8cc7\u91d1\u5065\u5eb7\u5ea6\u7684\u4e09\u5927\u6bd4\u7387<\/h3>\n

      \u6d41\u52d5\u6bd4\u7387\uff08Current Ratio\uff09<\/strong>\uff1a\u8a08\u7b97\u516c\u5f0f\u70ba\u300c\u6d41\u52d5\u8cc7\u7522 \u00f7 \u6d41\u52d5\u8ca0\u50b5\u300d\u3002\u672c\u4f8b\u4e2d\u70ba 3,545,000 \u00f7 2,420,000 \u2248 1.46<\/strong>\u3002\u4e00\u822c\u5546\u696d\u7d93\u9a57\u5c07 1.5 \u81f3 2.0 \u8996\u70ba\u76f8\u5c0d\u7a69\u5065\u7684\u5340\u9593\uff0c\u4f46\u82e5\u5b58\u8ca8\u8207\u61c9\u6536\u8cec\u6b3e\u4f54\u6bd4\u904e\u9ad8\uff0c\u5373\u4f7f\u6bd4\u7387\u5927\u65bc 1\uff0c\u77ed\u671f\u8b8a\u73fe\u80fd\u529b\u4ecd\u53ef\u80fd\u53d7\u9650\u3002<\/p>\n

      \u901f\u52d5\u6bd4\u7387\uff08Quick Ratio \/ Acid-Test Ratio\uff09<\/strong>\uff1a\u6263\u9664\u8b8a\u73fe\u9031\u671f\u8f03\u9577\u4e14\u5177\u8dcc\u50f9\u98a8\u96aa\u7684\u5b58\u8ca8\uff0c\u8a08\u7b97\u516c\u5f0f\u70ba\u300c\uff08\u6d41\u52d5\u8cc7\u7522 \uff0d \u5b58\u8ca8\uff09 \u00f7 \u6d41\u52d5\u8ca0\u50b5\u300d\u3002\u672c\u4f8b\u4e2d\u70ba\uff083,545,000 \uff0d 1,420,000\uff09 \u00f7 2,420,000 \u2248 0.88<\/strong>\u3002\u901f\u52d5\u6bd4\u7387\u4f4e\u65bc 1.0\uff0c\u53cd\u6620\u4f01\u696d\u82e5\u50c5\u4f9d\u8cf4\u73fe\u6709\u73fe\u91d1\u8207\u61c9\u6536\u8cec\u6b3e\uff0c\u4e0d\u8db3\u4ee5\u6089\u6578\u6e05\u511f\u5373\u671f\u6d41\u52d5\u8ca0\u50b5\uff0c\u5fc5\u9808\u4f9d\u8cf4\u6301\u7e8c\u92b7\u552e\u5b58\u8ca8\u3001\u77ed\u671f\u878d\u8cc7\u6216\u5354\u5546\u5ef6\u671f\u4ed8\u6b3e\u4f86\u5e73\u8861\u8cc7\u91d1\u7f3a\u53e3\u3002<\/p>\n

      \u71df\u904b\u8cc7\u91d1\u5c0d\u71df\u696d\u984d\u6bd4\u7387\uff08Working Capital-to-Sales Ratio\uff09<\/strong>\uff1a\u8a08\u7b97\u516c\u5f0f\u70ba\u300c\u71df\u904b\u8cc7\u91d1 \u00f7 \u5e74\u5ea6\u71df\u696d\u984d\u300d\u3002\u5047\u8a2d\u8a72\u8cbf\u6613\u516c\u53f8\u5e74\u71df\u696d\u984d\u70ba 1,200 \u842c\u6e2f\u5143\uff0c\u6bd4\u7387\u70ba 1,125,000 \u00f7 12,000,000 \u2248 9.38%<\/strong>\u3002\u8a72\u6307\u6a19\u53cd\u6620\u6bcf\u7522\u751f 100 \u6e2f\u5143\u71df\u696d\u984d\u6240\u9700\u4f54\u7528\u7684\u9031\u8f49\u8cc7\u91d1\uff0c\u6700\u9069\u5408\u4f01\u696d\u9032\u884c\u6b77\u53f2\u8da8\u52e2\u6bd4\u8f03\uff1a\u82e5\u8a72\u6bd4\u7387\u5728\u6bdb\u5229\u7387\u672a\u6709\u63d0\u5347\u7684\u60c5\u6cc1\u4e0b\u6301\u7e8c\u6500\u5347\uff0c\u901a\u5e38\u4ee3\u8868\u61c9\u6536\u8cec\u6b3e\u56de\u6536\u653e\u7de9\u6216\u5eab\u5b58\u6548\u7387\u4e0b\u964d\u3002<\/p>\n<\/section>\n

      \n

      \u73fe\u91d1\u8f49\u63db\u9031\u671f\uff1a\u5c07\u8cc7\u91d1\u9031\u8f49\u8f49\u5316\u70ba\u5929\u6578\u7ba1\u7406<\/h2>\n

      \u55ae\u7d14\u770b\u8cc7\u7522\u8ca0\u50b5\u8868\u4e0a\u7684\u975c\u614b\u91d1\u984d\uff0c\u96e3\u4ee5\u638c\u63e1\u8cc7\u91d1\u5728\u696d\u52d9\u93c8\u689d\u4e2d\u7684\u6d41\u52d5\u901f\u5ea6\u3002\u73fe\u91d1\u8f49\u63db\u9031\u671f<\/strong>\uff08Cash Conversion Cycle, CCC\uff09\u5c07\u71df\u904b\u8cc7\u91d1\u904b\u4f5c\u5177\u9ad4\u91cf\u5316\u70ba\u5929\u6578\uff0c\u6e05\u6670\u5c55\u793a\u5f9e\u6295\u5165\u73fe\u91d1\u63a1\u8cfc\u539f\u6599\u6216\u5546\u54c1\uff0c\u5230\u6700\u7d42\u92b7\u552e\u4e26\u6536\u56de\u73fe\u91d1\u6240\u9700\u7684\u6de8\u6642\u9593\u5dee\u3002<\/p>\n

      \n\u73fe\u91d1\u8f49\u63db\u9031\u671f\uff08\u5929\uff09\uff1d \u5b58\u8ca8\u9031\u8f49\u5929\u6578\uff08DIO\uff09 \uff0b \u61c9\u6536\u8cec\u6b3e\u9031\u8f49\u5929\u6578\uff08DSO\uff09 \uff0d \u61c9\u4ed8\u8cec\u6b3e\u9031\u8f49\u5929\u6578\uff08DPO\uff09<\/strong>\n<\/p><\/blockquote>\n\n\n\n\n\n\n\n
      \u7d44\u6210\u5206\u9805<\/th>\n\u6a19\u6e96\u8a08\u7b97\u516c\u5f0f<\/th>\n\u5546\u696d\u7ba1\u7406\u610f\u7fa9<\/th>\n<\/tr>\n<\/thead>\n
      \u5b58\u8ca8\u9031\u8f49\u5929\u6578\uff08DIO\uff09<\/strong><\/td>\n\uff08\u5e73\u5747\u5b58\u8ca8 \u00f7 \u92b7\u8ca8\u6210\u672c\uff09\u00d7 365<\/td>\n\u5b58\u8ca8\u7531\u63a1\u8cfc\u5165\u5eab\u81f3\u6210\u529f\u552e\u51fa\u5e73\u5747\u505c\u7559\u5728\u5009\u5eab\u7684\u5929\u6578\u3002<\/td>\n<\/tr>\n
      \u61c9\u6536\u8cec\u6b3e\u9031\u8f49\u5929\u6578\uff08DSO\uff09<\/strong><\/td>\n\uff08\u5e73\u5747\u61c9\u6536\u8cec\u6b3e \u00f7 \u71df\u696d\u984d\uff09\u00d7 365<\/td>\n\u767c\u7968\u958b\u51fa\u81f3\u5ba2\u6236\u5168\u6578\u6e05\u4ed8\u6b3e\u9805\u5e73\u5747\u6240\u9700\u7684\u6642\u9593\u3002<\/td>\n<\/tr>\n
      \u61c9\u4ed8\u8cec\u6b3e\u9031\u8f49\u5929\u6578\uff08DPO\uff09<\/strong><\/td>\n\uff08\u5e73\u5747\u61c9\u4ed8\u8cec\u6b3e \u00f7 \u92b7\u8ca8\u6210\u672c\uff09\u00d7 365<\/td>\n\u5411\u4f9b\u61c9\u5546\u63a1\u8cfc\u5546\u54c1\u81f3\u5be6\u969b\u4ed8\u6b3e\u6240\u7372\u5f97\u7684\u5e73\u5747\u4fe1\u8cb8\u671f\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      \u5ef6\u7e8c\u524d\u8ff0\u8cbf\u6613\u516c\u53f8\u7684\u6848\u4f8b\uff0c\u5047\u8a2d\u5176\u5404\u9805\u5929\u6578\u6307\u6a19\u7d93\u6838\u7b97\u5982\u4e0b\uff1a<\/p>\n

        \n
      • \u5b58\u8ca8\u9031\u8f49\u5929\u6578\uff08DIO\uff09\uff1d 92 \u5929<\/strong><\/li>\n
      • \u61c9\u6536\u8cec\u6b3e\u9031\u8f49\u5929\u6578\uff08DSO\uff09\uff1d 78 \u5929<\/strong><\/li>\n
      • \u61c9\u4ed8\u8cec\u6b3e\u9031\u8f49\u5929\u6578\uff08DPO\uff09\uff1d 55 \u5929<\/strong><\/li>\n<\/ul>\n

        \u5247\u5176\u73fe\u91d1\u8f49\u63db\u9031\u671f\u70ba\uff1a92 \uff0b 78 \uff0d 55 \uff1d 115 \u5929<\/strong>\u3002<\/p>\n

        \u9019\u610f\u5473\u8457\u8a72\u4f01\u696d\u5f9e\u5411\u4f9b\u61c9\u5546\u652f\u4ed8\u8ca8\u6b3e\u958b\u59cb\uff0c\u5e73\u5747\u9700\u8981\u588a\u4ed8\u9577\u9054 115 \u5929\u7684\u81ea\u6709\u6216\u501f\u8cb8\u8cc7\u91d1\uff0c\u624d\u80fd\u5f9e\u5ba2\u6236\u7aef\u6536\u56de\u73fe\u91d1\u3002\u82e5\u516c\u53f8\u6bcf\u5e74\u71df\u904b\u652f\u51fa\u986f\u8457\uff0c\u9019 115 \u5929\u7684\u8cc7\u91d1\u7f3a\u53e3\u4fbf\u9700\u8981\u9ad8\u984d\u7684\u6d41\u52d5\u8cc7\u91d1\u878d\u8cc7\u652f\u6301\u3002\u53ea\u8981\u900f\u904e\u6539\u5584\u6536\u8cec\u8207\u5eab\u5b58\u7ba1\u7406\u5c07\u9031\u671f\u7e2e\u77ed 20 \u5929\uff0c\u5c31\u80fd\u91cb\u653e\u76f8\u61c9\u898f\u6a21\u7684\u7121\u5229\u606f\u8ca0\u64d4\u73fe\u91d1\u6d41\u3002<\/p>\n

        \"\u73fe\u91d1\u8f49\u63db\u9031\u671f\u4e2d\u63a1\u8cfc\u652f\u51fa\u3001\u5b58\u8ca8\u9031\u8f49\u8207\u61c9\u6536\u56de\u6b3e\u7684\u71df\u904b\u8cc7\u91d1\u6d41\u52d5\u93c8\u689d\u5716\"
        \u73fe\u91d1\u8f49\u63db\u9031\u671f\u91cf\u5316\u4e86\u5f9e\u63a1\u8cfc\u652f\u51fa\u3001\u5b58\u8ca8\u6d41\u8f49\u81f3\u92b7\u552e\u56de\u6b3e\u7684\u71df\u904b\u8cc7\u91d1\u9031\u8f49\u93c8\u689d\u3002<\/figcaption><\/figure>\n<\/section>\n
        \n

        \u4e0d\u540c\u884c\u696d\u7684\u71df\u904b\u8cc7\u91d1\u7d50\u69cb\u7279\u9ede<\/h2>\n

        \u4e0d\u540c\u5546\u696d\u6a21\u5f0f\u7684\u8cc7\u91d1\u56de\u7c60\u8def\u5f91\u5404\u7570\uff0c\u71df\u904b\u8cc7\u91d1\u7684\u7d50\u69cb\u4ea6\u6709\u9bae\u660e\u5dee\u5225\uff1a<\/p>\n

        \u9032\u51fa\u53e3\u8207\u6279\u767c\u8cbf\u6613<\/strong>\uff1a\u8cc7\u91d1\u4e3b\u8981\u6c89\u6fb1\u65bc\u61c9\u6536\u8cec\u6b3e\u8207\u5b58\u8ca8\uff0c\u53d7\u570b\u969b\u904b\u8f38\u671f\u3001\u5831\u95dc\u6d41\u7a0b\u53ca\u8cb7\u5bb6\u6578\u671f\uff08\u901a\u5e38 30 \u81f3 90 \u5929\uff09\u5f71\u97ff\uff0c\u73fe\u91d1\u8f49\u63db\u9031\u671f\u666e\u904d\u8f03\u9577\uff0c\u5c0d\u8cbf\u6613\u878d\u8cc7\u53ca\u4fe1\u7528\u4fdd\u96aa\u4f9d\u8cf4\u5ea6\u9ad8\u3002<\/p>\n

        \u96f6\u552e\u8207\u96fb\u5b50\u5546\u52d9<\/strong>\uff1a\u9762\u5411\u7d42\u7aef\u6d88\u8cbb\u8005\u7684\u96f6\u552e\u696d\u52d9\u61c9\u6536\u8cec\u6b3e\u6975\u5c11\uff0c\u4f46\u627f\u64d4\u8f03\u9ad8\u7684\u5b58\u8ca8\u8dcc\u50f9\u8207\u5009\u5132\u98a8\u96aa\u3002\u96fb\u5b50\u5546\u52d9\u66f4\u9700\u8003\u616e\u7b2c\u4e09\u65b9\u652f\u4ed8\u5e73\u53f0\u7684\u7d50\u7b97\u9031\u671f\u8207\u4fc3\u92b7\u6a94\u671f\u7684\u5099\u8ca8\u8cc7\u91d1\u4f54\u7528\u3002<\/p>\n

        \u5c08\u696d\u670d\u52d9\u8207\u5de5\u7a0b\u9867\u554f<\/strong>\uff1a\u7121\u5be6\u7269\u5b58\u8ca8\uff0c\u4e3b\u8981\u6d41\u52d5\u8cc7\u7522\u70ba\u61c9\u6536\u8cec\u6b3e\u53ca\u672a\u5b8c\u5de5\u9805\u76ee\u5408\u7d04\u8cc7\u7522\u3002\u7531\u65bc\u5927\u578b\u4f01\u696d\u6216\u6a5f\u69cb\u5ba2\u6236\u5be9\u6279\u6d41\u7a0b\u5197\u9577\uff0c\u6536\u6b3e\u9031\u671f\u5f80\u5f80\u9577\u9054\u6578\u6708\uff0c\u4eba\u5de5\u85aa\u916c\u5247\u5c6c\u56fa\u5b9a\u525b\u6027\u652f\u51fa\u3002<\/p>\n

        \u88fd\u9020\u696d<\/strong>\uff1a\u9762\u81e8\u539f\u6750\u6599\u3001\u534a\u6210\u54c1\u8207\u88fd\u6210\u54c1\u7684\u758a\u52a0\u5eab\u5b58\u58d3\u529b\uff0c\u4e14\u751f\u7522\u8a2d\u5099\u7b49\u56fa\u5b9a\u8cc7\u7522\u6295\u5165\u5927\uff0c\u9700\u7279\u5225\u6ce8\u610f\u907f\u514d\u300c\u4ee5\u77ed\u671f\u501f\u6b3e\u652f\u6301\u9577\u671f\u6295\u8cc7\u300d\u7684\u671f\u9650\u932f\u914d\u98a8\u96aa\u3002<\/p>\n

        \u7406\u89e3\u8ca0\u71df\u904b\u8cc7\u91d1\uff08Negative Working Capital\uff09\u7684\u5546\u696d\u672c\u8cea<\/strong>\uff1a\u5728\u8ca1\u52d9\u5206\u6790\u4e2d\uff0c\u71df\u904b\u8cc7\u91d1\u70ba\u8ca0\u6578\u4e26\u4e0d\u5fc5\u7136\u610f\u5473\u8457\u8ca1\u52d9\u5371\u6a5f\u3002\u63a1\u7528\u8edf\u4ef6\u5373\u670d\u52d9\uff08SaaS\uff09\u5e74\u5ea6\u9810\u6536\u6a21\u5f0f\u3001\u9810\u6536\u670d\u52d9\u5e74\u8cbb\u7684\u5e73\u53f0\u578b\u4f01\u696d\uff0c\u6216\u5177\u5099\u5f37\u5927\u8b70\u50f9\u80fd\u529b\u7684\u9023\u9396\u96f6\u552e\u5546\uff0c\u5f80\u5f80\u5728\u5411\u4f9b\u61c9\u5546\u4ed8\u6b3e\u524d\u5df2\u9810\u5148\u6536\u8db3\u5ba2\u6236\u73fe\u91d1\u3002\u6b64\u985e\u4f01\u696d\u7684\u6d41\u52d5\u8ca0\u50b5\u9ad8\u65bc\u6d41\u52d5\u8cc7\u7522\uff0c\u5be6\u8cea\u4e0a\u662f\u4ee5\u5ba2\u6236\u8207\u4f9b\u61c9\u5546\u7684\u514d\u606f\u8cc7\u91d1\u652f\u6301\u696d\u52d9\u64f4\u5f35\uff0c\u5c6c\u65bc\u9ad8\u6548\u904b\u4f5c\u7684\u8ca0\u71df\u904b\u8cc7\u91d1\u6a21\u5f0f\u3002<\/p>\n<\/section>\n

        \n

        \u71df\u904b\u8cc7\u91d1\u60e1\u5316\u7684\u516b\u5927\u9810\u8b66\u8a0a\u865f<\/h2>\n

        \u7576\u4f01\u696d\u51fa\u73fe\u4ee5\u4e0b\u5169\u9805\u6216\u4ee5\u4e0a\u5fb5\u5146\u6642\uff0c\u7ba1\u7406\u5c64\u61c9\u7acb\u5373\u9032\u884c\u6df1\u5ea6\u7684\u73fe\u91d1\u6d41\u58d3\u529b\u6e2c\u8a66\u8207\u8cc7\u7522\u6e05\u67e5\uff1a<\/p>\n

          \n
        • \u61c9\u6536\u8cec\u6b3e\u9031\u8f49\u5929\u6578\uff08DSO\uff09\u9023\u7e8c\u591a\u500b\u5b63\u5ea6\u4e0a\u5347\uff0c\u4e14\u589e\u5e45\u986f\u8457\u9ad8\u65bc\u71df\u696d\u984d\u589e\u9577\u7387\u3002<\/li>\n
        • \u9280\u884c\u5faa\u74b0\u8cb8\u6b3e\u6216\u900f\u652f\u984d\u5ea6\u7684\u4f7f\u7528\u7387\u9577\u671f\u8655\u65bc 90% \u4ee5\u4e0a\u7684\u9ad8\u4f4d\uff0c\u5931\u53bb\u61c9\u5c0d\u7a81\u767c\u958b\u652f\u7684\u5f48\u6027\u3002<\/li>\n
        • \u6838\u5fc3\u4f9b\u61c9\u5546\u4e3b\u52d5\u6536\u7dca\u4fe1\u8cb8\u689d\u4ef6\uff0c\u7531\u6708\u7d50 30 \u5929\u6539\u70ba\u8981\u6c42\u8ca8\u5230\u4ed8\u6b3e\uff08COD\uff09\u6216\u9810\u4ed8\u8a02\u91d1\u3002<\/li>\n
        • \u4f01\u696d\u51fa\u73fe\u5ef6\u9072\u767c\u653e\u54e1\u5de5\u85aa\u916c\u3001\u5ef6\u9072\u7e73\u7d0d\u5f37\u7a4d\u91d1\u4f9b\u6b3e\u6216\u5ef6\u671f\u7e73\u4ed8\u7a05\u6b3e\u7684\u60c5\u6cc1\u3002<\/li>\n
        • \u5009\u5eab\u4e2d\u8d85\u904e 90 \u5929\u672a\u6709\u92b7\u552e\u8a18\u9304\u7684\u6eef\u92b7\u5b58\u8ca8\u4f54\u6bd4\u6301\u7e8c\u6500\u5347\u3002<\/li>\n
        • \u5fc5\u9808\u4f9d\u8cf4\u65b0\u5ba2\u6236\u7684\u9810\u4ed8\u8a02\u91d1\uff0c\u65b9\u80fd\u63a1\u8cfc\u539f\u6750\u6599\u4ea4\u4ed8\u820a\u5ba2\u6236\u7684\u8a02\u55ae\u3002<\/li>\n
        • \u5f80\u4f86\u9280\u884c\u5728\u878d\u8cc7\u5e74\u5ea6\u5be9\u67e5\u6642\u8981\u6c42\u589e\u52a0\u984d\u5916\u62b5\u62bc\u54c1\u6216\u8463\u4e8b\u500b\u4eba\u7121\u9650\u671f\u64d4\u4fdd\u3002<\/li>\n
        • \u7ba1\u7406\u5c64\u958b\u59cb\u52d5\u7528\u500b\u4eba\u4fe1\u7528\u5361\u6216\u79c1\u4eba\u8ca1\u52d9\u501f\u8cb8\u588a\u4ed8\u516c\u53f8\u65e5\u5e38\u71df\u904b\u958b\u652f\u3002<\/li>\n<\/ul>\n<\/section>\n
          \n

          \u512a\u5316\u4e2d\u5c0f\u4f01\u71df\u904b\u8cc7\u91d1\u7684\u5be6\u52d9\u7b56\u7565<\/h2>\n

          \u4e00\u3001\u61c9\u6536\u8cec\u6b3e\u7684\u5168\u6d41\u7a0b\u4fe1\u7528\u6cbb\u7406<\/h3>\n

          \u61c9\u6536\u8cec\u6b3e\u7ba1\u7406\u61c9\u59cb\u65bc\u4ea4\u6613\u7c3d\u7d04\u4e4b\u524d\u3002\u5c0d\u65b0\u5ba2\u6236\u9032\u884c\u5546\u696d\u767b\u8a18\u67e5\u518a\u3001\u884c\u696d\u4fe1\u7528\u8a55\u7d1a\u53ca\u4ed8\u6b3e\u5c65\u7d04\u8a55\u4f30\uff0c\u4e26\u56e0\u61c9\u98a8\u96aa\u8a2d\u5b9a\u660e\u78ba\u7684\u4fe1\u8cb8\u984d\u5ea6\u8207\u6578\u671f\u3002\u767c\u7968\u958b\u5177\u9808\u78ba\u4fdd\u9805\u76ee\u7de8\u865f\u3001\u63a1\u8cfc\u55ae\u865f\uff08PO Number\uff09\u53ca\u9280\u884c\u8f49\u8cec\u8cc7\u6599\u6e05\u6670\u7121\u8aa4\uff0c\u907f\u514d\u56e0\u5ba2\u6236\u5167\u90e8\u5be9\u6838\u969c\u7919\u800c\u9020\u6210\u6280\u8853\u6027\u62d6\u5ef6\u3002<\/p>\n

          \u5efa\u7acb\u57fa\u65bc\u5e33\u9f61\u7684\u5206\u7d1a\u50ac\u6536\u6a5f\u5236\uff08\u4f8b\u5982\uff1a\u903e\u671f 7 \u5929\u767c\u9001\u5c0d\u8cec\u6e05\u55ae\uff0c\u903e\u671f 15 \u5929\u7531\u696d\u52d9\u4e3b\u7ba1\u4ecb\u5165\uff0c\u903e\u671f 30 \u5929\u7531\u7ba1\u7406\u5c64\u76f4\u63a5\u63a5\u6d3d\uff09\u3002\u5728\u5546\u696d\u689d\u6b3e\u4e2d\u53ef\u9748\u6d3b\u63a1\u7528\u65e9\u4ed8\u6298\u6263\uff0c\u4f8b\u5982\u300c2\/10, net 30\u300d\uff0810 \u5929\u5167\u4ed8\u6b3e\u4eab 2% \u6298\u6263\uff0c\u5426\u5247 30 \u5929\u5167\u4ed8\u6e05\u5168\u984d\uff09\u3002\u653e\u68c4\u8a72\u6298\u6263\u63db\u53d6\u591a 20 \u5929\u6578\u671f\u7684\u96b1\u542b\u5e74\u5316\u8cc7\u91d1\u6210\u672c\u9ad8\u9054\u7d04 36.7%\uff3b(2 \u00f7 98) \u00d7 (365 \u00f7 20)\uff3d\uff1b\u82e5\u4f01\u696d\u81ea\u8eab\u9280\u884c\u878d\u8cc7\u5e74\u5229\u7387\u986f\u8457\u4f4e\u65bc\u6b64\u6c34\u5e73\uff0c\u61c9\u7a4d\u6975\u722d\u53d6\u65e9\u4ed8\u6298\u6263\u4ee5\u7bc0\u7701\u6210\u672c\uff1b\u53cd\u4e4b\uff0c\u82e5\u5411\u5ba2\u6236\u63d0\u4f9b\u6298\u6263\uff0c\u5247\u61c9\u5be9\u8996\u8a72\u6210\u672c\u662f\u5426\u7b26\u5408\u6574\u9ad4\u878d\u8cc7\u6548\u76ca\u3002<\/p>\n

          \u4e8c\u3001\u5b58\u8ca8\u7684\u7cbe\u6e96\u5206\u985e\u8207\u52d5\u614b\u9031\u8f49<\/h3>\n

          \u5f15\u5165 ABC \u5eab\u5b58\u5206\u985e\u6cd5\u9032\u884c\u5dee\u7570\u5316\u7ba1\u7406\uff1a<\/p>\n

            \n
          • A \u985e\u9ad8\u50f9\u503c\/\u9ad8\u9031\u8f49\u54c1<\/strong>\uff1a\u8a2d\u7f6e\u56b4\u5bc6\u7684\u5b89\u5168\u5eab\u5b58\u754c\u9650\uff0c\u843d\u5be6\u6309\u9031\u92b7\u91cf\u52d5\u614b\u88dc\u8ca8\u3002<\/li>\n
          • B \u985e\u4e2d\u6d41\u52d5\u54c1<\/strong>\uff1a\u6839\u64da\u78ba\u5b9a\u8a02\u55ae\u6279\u91cf\u63a1\u8cfc\uff0c\u56b4\u63a7\u5e38\u5099\u5eab\u5b58\u91cf\u3002<\/li>\n
          • C \u985e\u4f4e\u983b\u6216\u6eef\u92b7\u54c1<\/strong>\uff1a\u5efa\u7acb\u9810\u8b66\u6a5f\u5236\uff0c\u5c0d\u5eab\u5b58\u903e 90 \u5929\u672a\u52d5\u54c1\u679c\u65b7\u57f7\u884c\u4fc3\u92b7\u6298\u8b93\u3001\u9000\u8ca8\u5354\u5546\u6216\u5957\u73fe\u6e05\u5009\uff0c\u907f\u514d\u8cc7\u91d1\u9577\u671f\u6c89\u6fb1\u3002<\/li>\n<\/ul>\n

            \u4e09\u3001\u61c9\u4ed8\u8cec\u6b3e\u7684\u6230\u7565\u5354\u5546\u8207\u4fe1\u8b7d\u7dad\u6301<\/h3>\n

            \u4e3b\u52d5\u8207\u95dc\u9375\u4f9b\u61c9\u5546\u5efa\u7acb\u9577\u671f\u5408\u4f5c\u5925\u4f34\u95dc\u4fc2\uff0c\u6191\u85c9\u826f\u597d\u7684\u5c65\u7d04\u6b77\u53f2\u722d\u53d6\u7531 30 \u5929\u5ef6\u9577\u81f3 45 \u6216 60 \u5929\u7684\u4ed8\u6b3e\u671f\u3002\u61c9\u4ed8\u8cec\u6b3e\u512a\u5316\u7684\u539f\u5247\u662f\u300c\u5145\u5206\u5229\u7528\u5408\u7d04\u7d66\u4e88\u7684\u4fe1\u8cb8\u671f\u300d\uff0c\u800c\u975e\u55ae\u65b9\u9762\u62d6\u6b20\u6b3e\u9805\u3002\u904e\u5ea6\u5ef6\u9072\u4ed8\u6b3e\u6703\u640d\u5bb3\u5546\u696d\u4fe1\u7528\u8a55\u7d1a\uff0c\u5c0e\u81f4\u4f9b\u61c9\u5546\u8abf\u9ad8\u5831\u50f9\u6216\u964d\u4f4e\u4f9b\u8ca8\u512a\u5148\u7d1a\uff0c\u53cd\u800c\u589e\u52a0\u7d9c\u5408\u71df\u904b\u6210\u672c\u3002<\/p>\n

            \u56db\u3001\u5efa\u7acb\u6efe\u52d5\u5341\u4e09\u9031\u73fe\u91d1\u6d41\u9810\u6e2c\u6a21\u578b<\/h3>\n

            \u6efe\u52d5\u5341\u4e09\u9031\u9810\u6e2c\u662f\u76e3\u63a7\u77ed\u671f\u6d41\u52d5\u6027\u7684\u5be6\u7528\u5de5\u5177\u3002\u4ee5\u6bcf\u9031\u70ba\u55ae\u4f4d\uff0c\u8a73\u7d30\u5217\u51fa\u671f\u521d\u73fe\u91d1\u7d50\u9918\u3001\u9810\u671f\u5be6\u969b\u73fe\u91d1\u6d41\u5165\uff08\u6309\u5ba2\u6236\u771f\u5be6\u4ed8\u6b3e\u7fd2\u6163\u800c\u975e\u5408\u7d04\u6578\u671f\u9810\u4f30\uff09\u3001\u5404\u9805\u71df\u904b\u652f\u51fa\u3001\u8cc7\u672c\u958b\u652f\u53ca\u671f\u672b\u9810\u8a08\u7d50\u9918\u3002\u8a72\u6a21\u578b\u80fd\u63d0\u524d 3 \u81f3 6 \u9031\u9810\u8b66\u6f5b\u5728\u7684\u73fe\u91d1\u8d64\u5b57\u7f3a\u53e3\uff0c\u8b93\u7ba1\u7406\u5c64\u6709\u5145\u88d5\u6642\u9593\u8abf\u6574\u63a1\u8cfc\u7bc0\u594f\u3001\u52a0\u5f37\u50ac\u6536\u6216\u8abf\u914d\u77ed\u671f\u878d\u8cc7\u3002<\/p>\n

            \u4e94\u3001\u5339\u914d\u5408\u9069\u7684\u77ed\u671f\u878d\u8cc7\u5de5\u5177<\/h3>\n

            \u91dd\u5c0d\u5b63\u7bc0\u6027\u9031\u8f49\u6216\u8a02\u55ae\u9ad8\u5cf0\uff0c\u4e2d\u5c0f\u4f01\u53ef\u5584\u7528\u9280\u884c\u900f\u652f\uff08Overdraft\uff09\u3001\u767c\u7968\u8cbc\u73fe\uff08Invoice Factoring \/ Receivables Financing\uff09\u6216\u8cbf\u6613\u878d\u8cc7\u4fe1\u7528\u8b49\u3002\u540c\u6642\uff0c\u9999\u6e2f\u6309\u8b49\u4fdd\u96aa\u6709\u9650\u516c\u53f8\uff08HKMC Insurance Limited\uff09\u63a8\u884c\u7684\u300c\u4e2d\u5c0f\u4f01\u878d\u8cc7\u64d4\u4fdd\u8a08\u5283\u300d\uff08SME Financing Guarantee Scheme, SFGS\uff0c\u5305\u62ec\u516b\u6210\u3001\u4e5d\u6210\u4fe1\u8cb8\u64d4\u4fdd\u7522\u54c1\uff09\u53ca\u5de5\u696d\u8cbf\u6613\u7f72\u7684\u8cc7\u52a9\u8a08\u5283\uff0c\u5747\u70ba\u5408\u8cc7\u683c\u4e2d\u5c0f\u4f01\u63d0\u4f9b\u878d\u8cc7\u652f\u63f4\u3002\u878d\u8cc7\u5b89\u6392\u9808\u56b4\u683c\u606a\u5b88\u300c\u5339\u914d\u539f\u5247\u300d\uff1a\u77ed\u671f\u501f\u8cb8\u50c5\u53ef\u7528\u65bc\u71df\u904b\u8cc7\u91d1\u9031\u8f49\uff0c\u9577\u671f\u8cc7\u672c\u6295\u8cc7\u61c9\u900f\u904e\u80a1\u6b0a\u6216\u4e2d\u9577\u671f\u8cb8\u6b3e\u89e3\u6c7a\u3002<\/p>\n<\/section>\n

            \n

            \u69cb\u5efa\u71df\u904b\u8cc7\u91d1\u7684\u5e38\u614b\u5316\u7ba1\u7406\u6a5f\u5236<\/h2>\n

            \u71df\u904b\u8cc7\u91d1\u7684\u6539\u5584\u4e26\u975e\u55ae\u6b21\u884c\u52d5\uff0c\u800c\u9700\u843d\u5be6\u70ba\u5718\u968a\u7684\u5e38\u898f\u5de5\u4f5c\u6d41\u7a0b\uff1a<\/p>\n\n\n\n\n\n\n\n\n
            \u7ba1\u7406\u9031\u671f<\/th>\n\u6838\u5fc3\u5de5\u4f5c\u8207\u4ea4\u4ed8\u6210\u679c<\/th>\n\u8ca0\u8cac\u90e8\u9580<\/th>\n<\/tr>\n<\/thead>\n
            \u6bcf\u9031\u4f8b\u884c<\/strong><\/td>\n\u66f4\u65b0\u6efe\u52d5\u5341\u4e09\u9031\u73fe\u91d1\u6d41\u9810\u6e2c\u8868\uff0c\u6aa2\u8996\u903e\u671f\u61c9\u6536\u8cec\u6b3e\u50ac\u6536\u9032\u5ea6\u3002<\/td>\n\u8ca1\u52d9\u6703\u8a08 \/ \u696d\u52d9\u90e8\u9580<\/td>\n<\/tr>\n
            \u6bcf\u6708\u7d50\u7b97<\/strong><\/td>\n\u7522\u51fa\u6d41\u52d5\u6bd4\u7387\u3001\u901f\u52d5\u6bd4\u7387\u3001DSO\u3001DIO\u3001DPO \u53ca CCC \u8da8\u52e2\u5206\u6790\u5831\u544a\u3002<\/td>\n\u8ca1\u52d9\u9577 \/ \u6703\u8a08\u4e3b\u7ba1<\/td>\n<\/tr>\n
            \u6bcf\u5b63\u6aa2\u8996<\/strong><\/td>\n\u5168\u9762\u76e4\u9ede\u5eab\u5b58\u8cc7\u7522\uff0c\u843d\u5be6\u8d85\u671f\u5b58\u8ca8\u8655\u7f6e\u65b9\u6848\uff0c\u8986\u6838\u5404\u5ba2\u6236\u4fe1\u8cb8\u9650\u984d\u3002<\/td>\n\u63a1\u8cfc\u5009\u5132 \/ \u92b7\u552e\u7ba1\u7406<\/td>\n<\/tr>\n
            \u534a\u5e74\u5ea6\u8a55\u4f30<\/strong><\/td>\n\u6aa2\u8996\u9280\u884c\u6388\u4fe1\u984d\u5ea6\u4f7f\u7528\u7387\u3001\u5229\u7387\u689d\u6b3e\u53ca\u878d\u8cc7\u7e8c\u671f\u5b89\u6392\uff0c\u512a\u5316\u8cc7\u672c\u7d50\u69cb\u3002<\/td>\n\u7ba1\u7406\u5c64 \/ \u8463\u4e8b\u6703<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \u900f\u904e\u5c07\u8cc7\u91d1\u9031\u8f49\u6307\u6a19\u8207\u696d\u52d9\u6d41\u7a0b\u6df1\u5ea6\u7d81\u5b9a\uff0c\u4f01\u696d\u80fd\u5920\u5728\u696d\u52d9\u898f\u6a21\u64f4\u5f35\u7684\u540c\u6642\uff0c\u4fdd\u6301\u5145\u88d5\u7684\u73fe\u91d1\u6d41\u5f48\u6027\uff0c\u78ba\u4fdd\u5546\u696d\u904b\u4f5c\u7a69\u5065\u524d\u884c\u3002<\/p>\n<\/section>\n

            \n

            \u5e38\u898b\u554f\u984c\uff08FAQ\uff09<\/h2>\n
            \n

            \u554f\uff1a\u71df\u904b\u8cc7\u91d1\u8207\u73fe\u91d1\u6d41\uff08Cash Flow\uff09\u6709\u4f55\u4e3b\u8981\u5206\u5225\uff1f<\/h3>\n

            \u7b54\uff1a\u71df\u904b\u8cc7\u91d1\u662f\u7279\u5b9a\u6642\u9593\u9ede\uff08\u8cc7\u7522\u8ca0\u50b5\u8868\u65e5\uff09\u7684\u975c\u614b\u6307\u6a19\uff0c\u8861\u91cf\u6d41\u52d5\u8cc7\u7522\u8207\u6d41\u52d5\u8ca0\u50b5\u7684\u5dee\u984d\u898f\u6a21\uff1b\u73fe\u91d1\u6d41\u5247\u662f\u8861\u91cf\u4e00\u6bb5\u6642\u9593\u5167\uff08\u5982\u55ae\u6708\u6216\u55ae\u5b63\uff09\u73fe\u91d1\u5be6\u969b\u6d41\u5165\u8207\u6d41\u51fa\u7684\u52d5\u614b\u6307\u6a19\u3002\u71df\u904b\u8cc7\u91d1\u70ba\u6b63\u6578\u4e26\u4e0d\u4ee3\u8868\u7576\u671f\u73fe\u91d1\u6d41\u5fc5\u5b9a\u5145\u88d5\uff0c\u53cd\u4e4b\u4ea6\u7136\u3002<\/p>\n<\/div>\n

            \n

            \u554f\uff1a\u71df\u904b\u8cc7\u91d1\u51fa\u73fe\u8ca0\u6578\u662f\u5426\u4ee3\u8868\u4f01\u696d\u5373\u5c07\u5012\u9589\uff1f<\/h3>\n

            \u7b54\uff1a\u4e0d\u4e00\u5b9a\u3002\u9700\u8981\u8996\u4e4e\u884c\u696d\u6a21\u5f0f\u800c\u5b9a\u3002\u82e5\u4f01\u696d\u5c6c\u65bc\u9810\u6536\u6a21\u5f0f\uff08\u4f8b\u5982\u8a02\u95b1\u5236\u8edf\u4ef6\u3001\u9810\u6536\u6703\u54e1\u8cbb\uff09\u6216\u5177\u5099\u6975\u9ad8\u5b58\u8ca8\u9031\u8f49\u7387\u8207\u9577\u4f9b\u61c9\u5546\u6578\u671f\u7684\u9023\u9396\u96f6\u552e\u5546\uff0c\u8ca0\u71df\u904b\u8cc7\u91d1\u5be6\u8cea\u4e0a\u662f\u4ee5\u7121\u606f\u71df\u904b\u8ca0\u50b5\u652f\u6301\u64f4\u5f35\uff0c\u5c6c\u5065\u5eb7\u7684\u8ca1\u52d9\u7d50\u69cb\uff1b\u4f46\u82e5\u50b3\u7d71\u8cbf\u6613\u6216\u88fd\u9020\u696d\u51fa\u73fe\u8ca0\u71df\u904b\u8cc7\u91d1\uff0c\u901a\u5e38\u610f\u5473\u8457\u77ed\u671f\u511f\u50b5\u98a8\u96aa\u6975\u9ad8\u3002<\/p>\n<\/div>\n

            \n

            \u554f\uff1a\u4e2d\u5c0f\u4f01\u7684\u6d41\u52d5\u6bd4\u7387\u662f\u5426\u8d8a\u9ad8\u8d8a\u597d\uff1f<\/h3>\n

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