应收账款周转率

每年天数／应收账款周转率

Days in Years / Accounts Receivable Turnover

平均应收账款周转率；

Average accounts receivable turnover ratio ;

高管薪酬与应收账款周转率衡量的营运指标有显著的正相关关系。

Operating ratios is positive associated with operating ratios , which is measured by receivable turnover .

营业周期的计算是以应收账款周转率和存货周转率为基础的。

The computation of operating cycle is based on the receivable turnover and the inventory turnover .

常用的周转率指标主要是应收账款周转率、存货周转率和其他有关的指标。

The commonly used turnover ratios are receivable turnover , inventory turnover , and other relative indicators .

同应收账款周转率相类似，存货周转率也会告诉我们资金的周转速度和流动性。

Similar to receivable turnover , the inventory turnover also tells us the speed of fund turnover and the liquidity .

这个应收账款周转率告诉我们这家公司当年在应收账款中的平均投资额转为现金的流转次数。

This accounts receivable turnover rate tells us how many times the company 's average investment in receivables was converted into cash during the year .

而在违约发生的前二年的违约判别过程中，违约率与盈利能力指标、现金流量指标、应收账款周转率密切相关。

Whereas , during the two-year period before default happened , the default probability has high relevance with profit earning capability , cash flow and receivable turnover .

与应收账款周转率相联系的另一个指标是应收账款周转天数，或者说是应收账款平均收账期。

Another indicator related to receivable turnover is the receivable turnover in days , or called average collection days , which is a variation of receivable turnover .

流动资产质量的周转性可以通过对流动资产周转率、存货周转率、应收账款周转率、经营活动现金流量与营业利润比指标分析来进行评价。

The efficiency of the current assets quality can flow through asset turnover , inventory turnover , accounts receivable turnover and operating cash flow and operating profit ratio .

对我国企业海外并购财务绩效影响因素的样本研究表明，企业内部因素应收账款周转率的提高有利于企业实行海外并购。

Overseas M A on financial performance of companies in the 29 samples of studies have shown that the internal factors accounts receivable turnover ratio has improved enterprises financial performance .

下列公式详细列明了以上计算应收账款周转率和收回应收账款所需平均天数的有关数据

The data described above for computing the accounts receivable turnover rate and the average number of days to collect accounts receivable can be concisely stated as shown in the following equations

应收账款周转率能够表达企业从客户手中收回现金的能力和速度，反映了过去年度里应收账款转化为现金的次数。

The receivable turnover expresses the firm 's ability and speed of collecting cash from customers , and reflects how many times the receivables have turned to cash for the past year .

分析表明：（1）上市公司的债务融资策略主要受上市公司的长期资产增长率、流动资产增长率、权益增长率和应收账款周转率影响。

The analysis shows that ( 1 ) the debt financing strategy is mainly influenced by long-term asset growth ratio , short-term asset growth ratio , equity growth ratio and velocity of account receivable .

营业周期的计算是以应收账款周转率和存货周转率为基础的。一到期定期存款就自动转为活期存款。

The computation of operating cycle is based on the receivable turnover and the inventory turnover . We will regard fixed account as a current account automatically at the time when it is matured .

营运能力指标涉及存货周转率、营运资本周转率、总资产周转率、应收账款周转率、流动资产周转率和非流动资产周转率共六个指标。

Operational capacity indicator relates to the accounts receivable turnover , inventory turnover , current asset turnover , working capital turnover ratio , non-current asset turnover and total asset turnover , total of six indicators .

随后的分支监事总规模、高管人数、财务杠杆系数和存货周转率，是重要性仅次于应收账款周转率的因素。

Followed by a branch of " the total size of supervisors ," " executives ", " leverage factor " and " inventory turnover ", is second in importance only " accounts receivable turnover rate " factor .

本文所获得的判别模型显示，违约发生的前一年资产偿债能力指标和应收账款周转率指标与违约发生率高度相关，而与盈利能力指标相关性较弱。

It is found from the predicted models that during the one-year period before default happened , the default probability has high relevance with asset solvency and receivable turnover , but little relevance with profit earning capability .

在管理效率评价中，本文选用资产周转率、应收账款周转率和存货周转率三个指标，并定义出企业综合效率比率，从而对目标企业管理效率进行评价。

For the part of management efficiency , I use three indexes of assets turnover ratio , accounts receivable turnover and inventory turnover ratio as well as give a definition of integrated efficiency ratio to evaluate the management efficiency of target enterprises .

资产息税前利润率、应收账款周转率、存货周转率与经济周期具有同方向波动关系；货币资金平均数与经济周期具有反方向波动关系；固定资产投资增长率与经济周期没有显示出相关性。

Assets pre-tax profit margins , and receivables turnover rate , inventory turnover and economic cycle will have positive fluctuation relationship ; Monetary fund average value and economic cycle has reversed direction fluctuation relationship ; Fixed asset investment growth rate and economic cycle showed no relevance .