Working Capital Management
Learn about working capital management, including inventories, debtors, cash flow, and the just-in-time manufacturing philosophy for efficient business operations
48
Words
3
Grammar
51
Cards
📚 Vocabulary 48
View all →working capital
/ˈwɜːrkɪŋ ˈkæpɪtl/
Noun
Meaning: vốn lưu động được sử dụng cho hoạt động hàng ngày của doanh nghiệp
"The company needs sufficient working capital to meet daily expenses."
profitability
/ˌprɒfɪtəˈbɪləti/
Noun
Meaning: khả năng sinh lời; lợi nhuận
"Better working capital management improves overall profitability."
permanent
/ˈpɜːrmənənt/
Adjective
Meaning: vĩnh viễn, cố định
"Permanent working capital is needed throughout the year."
temporary
/ˈtempəreri/
Adjective
Meaning: tạm thời, không cố định
"Temporary working capital covers seasonal fluctuations."
fluctuation
/ˌflʌktʃuˈeɪʃn/
Noun
Meaning: sự biến động, sự dao động
"Sales fluctuations affect working capital requirements."
seasonal
/ˈsiːzənl/
Adjective
Meaning: theo mùa, theo thời vụ
"Seasonal demand requires additional temporary capital."
cyclical
/ˈsaɪklɪkl/
Adjective
Meaning: theo chu kỳ, tuần hoàn
"Cyclical changes in the economy impact business operations."
inventory
/ˈɪnvəntɔːri/
Noun
Meaning: hàng tồn kho, hàng dự trữ
"The company maintains a large inventory of raw materials."
raw material
/rɔː məˈtɪriəl/
Noun
Meaning: nguyên liệu thô, nguyên vật liệu
"Raw materials are purchased from multiple suppliers."
work-in-progress
/wɜːrk ɪn ˈprɑːɡres/
Noun
Meaning: bán thành phẩm, hàng đang sản xuất
"Work-in-progress represents items currently being manufactured."
finished goods
/ˈfɪnɪʃt ɡʊdz/
Noun
Meaning: thành phẩm, hàng hoàn chỉnh
"Finished goods are ready for delivery to customers."
debtor
/ˈdetər/
Noun
Meaning: con nợ; khách hàng còn nợ tiền
"The company has many debtors who have not paid yet."
cash flow
/kæʃ floʊ/
Noun
Meaning: dòng tiền, luồng tiền mặt
"Positive cash flow is essential for business survival."
overdraft
/ˈoʊvərdræft/
Noun
Meaning: thấu chi ngân hàng; số dư âm tạm thời
"The company uses an overdraft facility for short-term needs."
credit terms
/ˈkredɪt tɜːrmz/
Noun
Meaning: điều kiện tín dụng, điều khoản thanh toán
"Suppliers offer favorable credit terms to large customers."
supplier
/səˈplaɪər/
Noun
Meaning: nhà cung cấp, người cung ứng
"The company works with reliable suppliers for quality materials."
disruption
/dɪsˈrʌpʃn/
Noun
Meaning: sự gián đoạn, sự gây rối loạn
"Production disruption causes delays in delivery."
delay
/dɪˈleɪ/
Noun/verb
Meaning: sự chậm trễ; làm chậm trễ
"Delays in receiving materials affect production schedules."
just-in-time
/dʒʌst ɪn taɪm/
Adjective
Meaning: đúng lúc, kịp thời (phương pháp sản xuất)
"Just-in-time manufacturing reduces inventory costs."
lean manufacturing
/liːn ˌmænjuˈfæktʃərɪŋ/
Noun
Meaning: sản xuất tinh gọn (không lãng phí)
"Lean manufacturing eliminates waste and improves efficiency."
warehouse
/ˈwerhaʊs/
Noun
Meaning: kho, nhà kho
"The warehouse stores finished products before distribution."
component
/kəmˈpoʊnənt/
Noun
Meaning: thành phần, linh kiện
"Electronic components are delivered just in time."
efficiently
/ɪˈfɪʃntli/
Adverb
Meaning: một cách hiệu quả, có hiệu suất cao
"The factory operates efficiently with minimal waste."
minimize
/ˈmɪnɪmaɪz/
Verb
Meaning: giảm thiểu, thu nhỏ xuống mức tối thiểu
"Companies try to minimize inventory holding costs."
adequate
/ˈædɪkwət/
Adjective
Meaning: đầy đủ, thỏa đáng
"Adequate cash reserves are needed for emergencies."
reserve
/rɪˈzɜːrv/
Noun
Meaning: dự trữ, dự phòng
"The company keeps cash reserves for unexpected expenses."
contingency
/kənˈtɪndʒənsi/
Noun
Meaning: tình huống bất ngờ, sự kiện dự phòng
"Contingency funds help deal with unexpected problems."
negotiate
/nɪˈɡoʊʃieɪt/
Verb
Meaning: thương lượng, đàm phán
"Finance managers negotiate better payment terms with suppliers."
generous
/ˈdʒenərəs/
Adjective
Meaning: hào phóng, rộng rãi
"Generous credit terms attract more customers."
minimal
/ˈmɪnɪməl/
Adjective
Meaning: tối thiểu, ít nhất
"The company offers minimal credit to reduce risk."
balance
/ˈbæləns/
Noun/verb
Meaning: sự cân bằng; cân bằng
"A balance must be achieved between stock levels and costs."
outlay
/ˈaʊtleɪ/
Noun
Meaning: chi phí, khoản tiền chi ra
"Capital outlay for new equipment is significant."
corresponding
/ˌkɔːrəˈspɑːndɪŋ/
Adjective
Meaning: tương ứng, tương đương
"Sales increased with a corresponding rise in costs."
margin
/ˈmɑːrdʒɪn/
Noun
Meaning: tỷ suất lợi nhuận; biên độ
"Profit margins are declining due to competition."
principal function
/ˈprɪnsəpl ˈfʌŋkʃn/
Noun
Meaning: chức năng chính, nhiệm vụ chủ yếu
"The principal function of finance is capital allocation."
stringently
/ˈstrɪndʒəntli/
Adverb
Meaning: một cách nghiêm ngặt, chặt chẽ
"Inventory is controlled stringently to reduce costs."
conflicting
/kənˈflɪktɪŋ/
Adjective
Meaning: mâu thuẫn, xung đột
"Conflicting interests must be balanced carefully."
reconcile
/ˈrekənsaɪl/
Verb
Meaning: hòa giải, dung hòa; điều hòa
"The just-in-time system reconciles cost and efficiency concerns."
philosophy
/fɪˈlɑːsəfi/
Noun
Meaning: triết lý, quan điểm chỉ đạo
"The company's philosophy emphasizes customer satisfaction."
anticipate
/ænˈtɪsɪpeɪt/
Verb
Meaning: dự đoán, lường trước
"Good planning helps anticipate future capital needs."
installment
/ɪnˈstɔːlmənt/
Noun
Meaning: phần trả góp; kỳ trả góp
"Customers can pay in monthly installments."
settle
/ˈsetl/
Verb
Meaning: thanh toán, giải quyết
"All invoices must be settled within 30 days."
settlement
/ˈsetlmənt/
Noun
Meaning: sự thanh toán, sự giải quyết
"Early settlement earns a 5% discount."
discount
/ˈdɪskaʊnt/
Noun
Meaning: chiết khấu, giảm giá
"Suppliers offer discounts for early payment."
lease
/liːs/
Verb/noun
Meaning: thuê, cho thuê; hợp đồng cho thuê
"The company decided to lease equipment instead of buying."
forecast
/ˈfɔːrkæst/
Verb/noun
Meaning: dự báo, dự đoán
"Sales forecasting helps plan inventory levels."
stock
/stɑːk/
Noun/verb
Meaning: hàng tồn kho; dự trữ, dự phòng
"The warehouse is stocked with essential components."
handle
/ˈhændl/
Verb
Meaning: xử lý, quản lý; vận chuyển
"Materials must be handled carefully to avoid damage."
📖 Grammar 3
View all →Present Perfect Continuous
Subject + have/has been + V-ing
Used to emphasize the duration or ongoing nature of an activity that started in the past and continues to the present
Passive Voice with Modals
Subject + modal verb + be + past participle
Combining modal verbs with passive voice to express necessity, possibility, or obligation
Conditional Sentences Type 1
If + present simple, will + infinitive
Expressing real future possibilities in business situations