之间的区别Profitability and Liquidity

Key Difference – Profitability vs Liquidity

Profitability and liquidity are two very important financial metrics to all businesses and should be given increased emphasis to maintain them at desirable levels. Liquidity can be seen as a major contributor to long-term profitability. The key difference between profitability and liquidity is that while盈利能力是公司赚取利润的程度，流动性是迅速将资产转化为现金的能力。

CONTENTS
1。概述和关键差异
2。什么是盈利能力
3。What is Liquidity
4.并排比较 - 盈利能力与流动性
5.Summary

什么是盈利能力?

Profit can be simply referred to as the difference between total收入总数较少expensesfor business.利润最大化是任何公司的首要任务之一。根据认为获得每个利润金额的组件，利润分为各组。使用各自的利润数字计算了许多比率，以允许与以前的时期和其他类似公司进行比较，并促进财务决策。

比率	Managerial implications
Gross Profit
GP Margin = Revenue / Gross profit*100	这计算了覆盖出售商品成本后剩余的收入数量。这是对主要业务活动的盈利和成本效益的衡量标准。
Operating Profit
OP Margin =收入 /营业利润*100	OP margin measures how much revenue is left after allowing for other costs relating to the core business activity. This measures how efficiently the main business activity can be conducted.
净利
NP保证金=收入 /净利润*100	NP margin is a measure of the overall profitability, and this is the final profit figure in the income statement. This takes into account all the operating and non-operating incomes and expenses.
Return on Capital Employed
ROCE =利息和税收之前的收入/Capital employed*100	ROCE是计算公司使用其资本（包括债务和股权）产生多少利润的措施。该比率可用于评估资本基础的有效性。
Return on Equity
ROE =净收入/平均股东权益*100	This assesses how much profit is generated through the funds contributed by equity shareholders, thus calculates the amount of value created through equity capital.
Return on Assets
ROA = Net income / Average total assets*100	ROA证明了该公司相对于其总资产的有利可图。因此，它表明了如何有效地利用资产来产生收入。
每股收益
EPS = Net income / Average number of shares outstanding	这计算了每股产生多少利润。这直接影响股票的市场价格。因此，高利润的公司的市场价格较高。

什么是流动性？

描述了资产的流动性r security can be quickly bought or sold in the market without affecting the asset’s price. This is also the availability of cash and cash equivalents in a company. Cash equivalents includetreasury bills，，，，commercial paperand other short-term marketable securities. Liquidity is just as important as profitability, sometimes even more important in the short-term. This is because the company needs cash to run day to day business operations. This includes,

• 制造和销售成本
• Payment of salaries to employees
• Payments to creditors, tax authorities and interest on borrowed funds

如果没有完成上述常规活动，企业将无法生存以获利。可以考虑额外的资金来源，例如获得更多债务；但是，这会带来更高的风险和更多的成本。因此，重要的是要对现金流动状况保持警惕并有效地进行管理。计算以下比率以评估流动性位置。

比率	管理含义
目前的比例=流动资产 /流动负债	这计算了该公司使用当前资产还清其短期负债的能力。理想的电流比率被认为是2：1，这意味着有2个资产可以承担每个责任。但是，这可能会根据行业标准和公司运营而有所不同。
速动比率= (Current Assets-inventory) /current Liabilities	这与当前比率非常相似。但是，它在流动性计算中排除了库存，因为与其他库存相比，库存通常是流动性的流动性较低。理想比率据说为1：1；但是，这取决于行业标准，就像流动比率一样

Cash flow statementprovides the amount of cash reserve at the end of the financial year. If the cash balance is positive there is a ‘现金盈余’. If the cash balance is negative (), this is not a healthy situation. This means that the company does not have sufficient cash at hand to operate routine business activities; thus, there is a need to consider borrowing funds in order to continue operations in a smooth manner.

What is the difference between Profitability and Liquidity?

Profitability vs Liquidity
Profitability is the ability of a company to generate profits.	Liquidity is the ability of a company to convert assets into cash.
Time
Profitability is more important in long-term.	Liquidity is less important in short-term.
比率s
Key ratios include GP margin, OP margin, NP margin and ROCE.	关键比率是电流比率和快速比率。

摘要 - 盈利能力与流动性

盈利能力和流动性之间的差异仅仅是利润的可用性与现金的可用性。利润是评估公司稳定性的主要措施，是股东的优先利益。尽管利润是最重要的，但这并不一定意味着业务运营是可持续的。此外，一家盈利的公司可能没有足够的流动性，因为公司中的大多数资金都投资到项目中，并且拥有大量现金或流动性的公司可能无法盈利，因为它没有有效地利用多余的资金。因此，成功取决于利润和现金的更好管理。

参考：
1。Parikh, Vinish. “Difference between Profitability and Liquidity.”让我们解决。N.p., 07 Jan. 2014. Web. 15 Feb. 2017.
2.“现金当量”。Investopedia。N.P.，2016年2月18日。2017年2月15日。
3。“Profitability Ratios | Example.”My Accounting Course。N.p., n.d. Web. 16 Feb. 2017.
4.“流动性比率|例子。”My Accounting Course。N.p., n.d. Web. 16 Feb. 2017.

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