ratio of net sales to receivables

简明释义

净销售额对应收款项比率

英英释义

例句

1.The company's ratio of net sales to receivables indicates how efficiently it collects payments from customers.

公司的应收账款净销售比率表明它从客户那里收款的效率如何。

2.A declining ratio of net sales to receivables may indicate potential collection issues.

下降的应收账款净销售比率可能表明潜在的收款问题。

3.Our finance team is analyzing the ratio of net sales to receivables for the last quarter.

我们的财务团队正在分析上个季度的应收账款净销售比率。

4.A higher ratio of net sales to receivables suggests better cash flow management.

更高的应收账款净销售比率表明更好的现金流管理。

5.Investors often look at the ratio of net sales to receivables to assess a company’s liquidity.

投资者通常查看应收账款净销售比率来评估公司的流动性。

作文

Understanding the financial health of a business is crucial for investors, managers, and stakeholders alike. One important metric that can provide insight into a company's efficiency in managing its sales and receivables is the ratio of net sales to receivables. This ratio indicates how effectively a company is converting its sales into cash by measuring the relationship between its net sales and accounts receivable. In simple terms, it shows how much sales revenue a company generates for every dollar it has in receivables. To calculate the ratio of net sales to receivables, you would divide the total net sales by the average accounts receivable during a specific period. For instance, if a company has net sales of $1 million and an average accounts receivable of $200,000, the ratio would be 5. This means that for every dollar of receivables, the company generates five dollars in sales. A higher ratio typically indicates better performance, as it suggests that the company is efficiently collecting its receivables and turning them into cash. On the other hand, a low ratio of net sales to receivables may raise red flags. It could imply that the company is struggling to collect payments from its customers or that it has extended too much credit, leading to higher amounts of outstanding receivables. This situation can strain a company's cash flow, making it difficult to meet obligations and invest in growth opportunities. Therefore, monitoring this ratio regularly can help businesses identify potential issues before they escalate. Moreover, comparing the ratio of net sales to receivables with industry benchmarks can provide valuable context. Different industries have varying standards for what constitutes a healthy ratio, so it is essential to consider these factors when evaluating a company's performance. For example, retail businesses may have higher ratios due to quicker sales cycles, while manufacturing companies might experience lower ratios due to longer payment terms. In addition to providing insights into a company's operational efficiency, the ratio of net sales to receivables can also impact investment decisions. Investors often look for companies with strong financial metrics, including favorable ratios, as these can indicate a lower risk of default and a higher likelihood of sustained profitability. Consequently, businesses that consistently maintain a high ratio may find it easier to attract investment and secure favorable financing terms. In conclusion, the ratio of net sales to receivables is a vital financial metric that reflects a company's ability to manage its sales and collections effectively. By understanding and analyzing this ratio, businesses can gain insights into their operational efficiency, cash flow management, and overall financial health. Regularly monitoring this ratio, comparing it with industry standards, and addressing any underlying issues can help ensure long-term success and stability in a competitive market.

理解企业的财务健康状况对于投资者、管理者和利益相关者来说至关重要。有一个重要的指标可以提供对公司在管理销售和应收账款方面效率的洞察，即净销售额与应收账款的比率。这个比率表明公司将销售转化为现金的有效性，通过衡量其净销售额与应收账款之间的关系来实现。简单来说，它显示了公司每一美元应收账款产生多少销售收入。要计算净销售额与应收账款的比率，你需要将总净销售额除以特定时期内的平均应收账款。例如，如果一家公司净销售额为100万美元，平均应收账款为20万美元，那么比率将为5。这意味着每一美元的应收账款，公司就能产生五美元的销售额。较高的比率通常表明更好的业绩，因为它暗示公司在有效收回应收账款并将其转化为现金。另一方面，低的净销售额与应收账款的比率可能会引发警惕。这可能意味着公司在收取客户付款方面遇到困难，或者它已经给予了过多的信用，导致未收账款金额过高。这种情况可能会给公司的现金流带来压力，使其难以履行义务和投资于增长机会。因此，定期监控这个比率可以帮助企业在问题升级之前识别潜在问题。此外，将净销售额与应收账款的比率与行业基准进行比较可以提供有价值的背景信息。不同的行业对于什么构成健康比率有不同的标准，因此在评估公司的表现时考虑这些因素是至关重要的。例如，零售企业由于销售周期较快，可能会有更高的比率，而制造企业由于付款条件较长，可能会经历较低的比率。除了提供对公司运营效率的洞察外，净销售额与应收账款的比率还可能影响投资决策。投资者通常会寻找财务指标强劲的公司，包括有利的比率，因为这些可以表明违约风险较低和持续盈利能力的可能性较高。因此，始终保持高比率的企业可能会发现更容易吸引投资并获得有利的融资条件。总之，净销售额与应收账款的比率是一个重要的财务指标，反映了公司有效管理销售和收款的能力。通过理解和分析这一比率，企业可以获得关于其运营效率、现金流管理和整体财务健康的洞察。定期监测这一比率，与行业标准进行比较，并解决任何潜在问题，可以帮助确保在竞争激烈的市场中实现长期成功和稳定。