ratio of average trade debtors to daily sales

简明释义

平均商业应收款对每日销售额比率

英英释义

例句

1.To improve cash flow, the manager focused on reducing the ratio of average trade debtors to daily sales.

为了改善现金流，经理专注于降低平均应收账款与日销售额的比率。

2.Investors often look at the ratio of average trade debtors to daily sales when evaluating a company’s credit risk.

投资者在评估公司的信用风险时，经常关注平均应收账款与日销售额的比率。

3.A high ratio of average trade debtors to daily sales may indicate that customers are taking too long to pay their invoices.

较高的平均应收账款与日销售额的比率可能表明客户支付发票的时间过长。

4.The financial analyst calculated the ratio of average trade debtors to daily sales to assess the company's liquidity.

财务分析师计算了平均应收账款与日销售额的比率以评估公司的流动性。

5.The ratio of average trade debtors to daily sales helps determine how effectively a company is managing its receivables.

通过平均应收账款与日销售额的比率可以判断公司管理应收账款的有效性。

作文

In the world of business and finance, understanding financial metrics is crucial for making informed decisions. One important metric that companies often analyze is the ratio of average trade debtors to daily sales. This ratio provides insights into how effectively a company manages its receivables and how quickly it can convert sales into cash. To fully grasp the significance of this ratio, it is essential to break down its components and understand its implications for a business's liquidity and operational efficiency.The term 'trade debtors' refers to the amounts owed to a company by its customers for goods or services that have been delivered but not yet paid for. These debts are recorded as accounts receivable on the balance sheet. On the other hand, 'daily sales' represent the revenue generated by a company each day from its sales activities. By calculating the ratio of average trade debtors to daily sales, businesses can assess how long it takes, on average, to collect payments from customers.To calculate this ratio, one must first determine the average trade debtors over a specific period. This can be done by adding the beginning and ending accounts receivable for that period and dividing by two. Next, the total sales for the same period should be divided by the number of days in that period to arrive at the daily sales figure. Finally, dividing the average trade debtors by the daily sales gives the ratio.For instance, if a company has average trade debtors of $30,000 and daily sales of $5,000, the ratio of average trade debtors to daily sales would be 6. This means that, on average, it takes the company six days to collect payment from its customers after a sale is made. A higher ratio indicates that the company may be experiencing delays in collecting payments, which could negatively impact its cash flow.Understanding the implications of this ratio is vital for businesses. A high ratio of average trade debtors to daily sales can signal potential cash flow issues, as it suggests that money is tied up in receivables rather than being available for operational needs. Conversely, a low ratio indicates that the company is effectively managing its credit policies and collecting payments promptly, which enhances cash flow and allows for reinvestment in the business.Furthermore, businesses can use this ratio to benchmark their performance against industry standards. By comparing their ratio of average trade debtors to daily sales with competitors, companies can identify areas for improvement in their credit management practices. If a company finds that its ratio is significantly higher than the industry average, it may need to review its credit policies, strengthen its collection efforts, or even reassess the creditworthiness of its customers.In conclusion, the ratio of average trade debtors to daily sales is a critical financial metric that provides valuable insights into a company's efficiency in managing its receivables. By regularly monitoring this ratio, businesses can make informed decisions that enhance their cash flow and overall financial health. Understanding this ratio not only aids in internal assessments but also equips businesses to remain competitive in their respective markets. Therefore, it is essential for business owners and financial managers to have a firm grasp of this concept and utilize it as a tool for strategic planning and operational improvement.

在商业和金融的世界中，理解财务指标对于做出明智的决策至关重要。企业通常分析的一个重要指标是平均应收账款与日销售额的比率。这个比率提供了对公司如何有效管理应收账款以及将销售转换为现金的速度的洞察。要充分理解这个比率的意义，有必要拆解其组成部分，并理解其对企业流动性和运营效率的影响。“应收账款”一词指的是客户因已交付但尚未付款的商品或服务而欠公司的金额。这些债务在资产负债表中记录为应收账款。另一方面，“日销售额”代表公司每天通过销售活动产生的收入。通过计算平均应收账款与日销售额的比率，企业可以评估从客户那里收取付款的平均时间。要计算这个比率，首先必须确定特定时期的平均应收账款。这可以通过将该期间的期初和期末应收账款相加，然后除以二来完成。接下来，应将同一时期的总销售额除以该期间的天数，以得出日销售额。最后，将平均应收账款除以日销售额即可得出比率。例如，如果一家公司有$30,000的平均应收账款和$5,000的日销售额，则平均应收账款与日销售额的比率为6。这意味着，平均而言，该公司在销售后需要六天才能从客户那里收回付款。较高的比率表明公司可能在收款上遇到延误，这可能会对其现金流产生负面影响。理解这一比率的影响对企业至关重要。较高的平均应收账款与日销售额的比率可能表明潜在的现金流问题，因为它暗示着资金被锁定在应收账款中，而不是可用于运营需求。相反，较低的比率表明公司有效管理其信贷政策并及时收款，这增强了现金流并允许重新投资于业务。此外，企业可以利用这个比率来与行业标准进行基准比较。通过将自己的平均应收账款与日销售额的比率与竞争对手进行比较，公司可以识别其信贷管理实践中的改进领域。如果公司发现其比率显著高于行业平均水平，则可能需要审查其信贷政策，加强收款努力，甚至重新评估客户的信用worthiness。总之，平均应收账款与日销售额的比率是一个关键的财务指标，提供了对公司在管理应收账款方面效率的宝贵洞察。通过定期监测这一比率，企业可以做出明智的决策，从而增强其现金流和整体财务健康。理解这一比率不仅有助于内部评估，还使企业能够在各自市场中保持竞争力。因此，企业主和财务经理必须牢牢掌握这一概念，并将其作为战略规划和运营改进的工具。