receivables turnover

简明释义

应收款项周转率

英英释义

例句

1.A declining receivables turnover 应收账款周转率 may indicate that customers are taking longer to pay their invoices.

下降的receivables turnover 应收账款周转率 可能表明客户支付发票的时间变长。

2.A high receivables turnover 应收账款周转率 suggests that the company is effective at managing its credit policies.

高receivables turnover 应收账款周转率 表明公司在管理其信贷政策方面有效。

3.Investors often look at the receivables turnover 应收账款周转率 to assess a company's liquidity and operational efficiency.

投资者通常查看receivables turnover 应收账款周转率 来评估公司的流动性和运营效率。

4.Our finance team is analyzing the receivables turnover 应收账款周转率 to identify areas for improvement in cash flow management.

我们的财务团队正在分析receivables turnover 应收账款周转率 以识别现金流管理中的改进领域。

5.The company's receivables turnover 应收账款周转率 ratio improved significantly this quarter, indicating better efficiency in collecting payments.

公司的receivables turnover 应收账款周转率 比率在本季度显著改善，表明收款效率提高。

作文

The concept of receivables turnover is crucial for understanding a company's efficiency in managing its accounts receivable. It measures how many times a business collects its average accounts receivable during a specific period, usually a year. A high receivables turnover ratio indicates that a company is effective at collecting its debts, while a low ratio may suggest inefficiencies or issues with credit policies. This metric is particularly important for businesses that extend credit to customers, as it directly impacts cash flow and liquidity.To calculate the receivables turnover, one can use the formula: Receivables Turnover = Net Credit Sales / Average Accounts Receivable.Here, net credit sales refer to the total sales made on credit, excluding any returns or allowances. Average accounts receivable is typically calculated by adding the beginning and ending accounts receivable for the period and dividing by two.For example, if a company has net credit sales of $500,000 and an average accounts receivable of $100,000, the receivables turnover would be 5. This means that the company collected its average receivables five times during the year.Understanding the implications of a company's receivables turnover ratio can provide valuable insights into its financial health. A higher ratio generally indicates that the company is more efficient in collecting payments from customers, which can lead to improved cash flow. This is essential for day-to-day operations, as having cash readily available allows a business to meet its obligations and invest in growth opportunities.On the other hand, a declining receivables turnover ratio might signal potential problems. It could mean that customers are taking longer to pay their bills, which can create cash flow issues. This situation may require management to reassess its credit policies, improve collection processes, or even evaluate the creditworthiness of its customers. Moreover, comparing the receivables turnover ratio with industry benchmarks can offer additional context. Different industries have varying norms regarding credit terms and customer payment behaviors. For instance, a retail company may have a much higher receivables turnover than a manufacturing firm due to the nature of their sales transactions. Therefore, it’s essential to analyze this ratio within the context of the specific industry.In conclusion, the receivables turnover ratio is a vital indicator of a company's efficiency in managing its accounts receivable. It not only reflects how quickly a business can convert its receivables into cash but also serves as a warning sign for potential credit issues. By monitoring this ratio closely, companies can make informed decisions about their credit policies and collection practices, ultimately leading to better financial stability and growth potential.

“应收账款周转率”这一概念对于理解公司在管理应收账款方面的效率至关重要。它衡量的是企业在特定时期（通常为一年）内收回平均应收账款的次数。较高的“应收账款周转率”比率表明公司在收回债务方面有效，而较低的比率可能表明效率低下或信用政策存在问题。这个指标对那些向客户提供信用的企业尤为重要，因为它直接影响现金流和流动性。要计算“应收账款周转率”，可以使用以下公式：应收账款周转率 = 净信用销售 / 平均应收账款。在这里，净信用销售指的是以信用方式进行的总销售额，扣除任何退货或折让。平均应收账款通常通过将期初和期末应收账款相加并除以二来计算。例如，如果一家公司净信用销售额为500,000美元，平均应收账款为100,000美元，则“应收账款周转率”为5。这意味着该公司在一年内收回了其平均应收账款五次。了解公司“应收账款周转率”比率的含义可以为其财务健康状况提供宝贵的见解。较高的比率通常表明公司在收回客户付款方面更有效，这可以改善现金流。这对于日常运营至关重要，因为拥有充足的现金可以使企业履行其义务并投资于增长机会。另一方面，下降的“应收账款周转率”比率可能会发出潜在问题的信号。这可能意味着客户支付账单的时间变长，从而造成现金流问题。这种情况可能需要管理层重新评估其信用政策、改善收款流程，甚至评估客户的信用worthiness。此外，将“应收账款周转率”与行业基准进行比较可以提供更多背景信息。不同的行业在信用条款和客户付款行为方面具有不同的规范。例如，由于销售交易的性质，零售公司可能比制造公司拥有更高的“应收账款周转率”。因此，在特定行业的背景下分析这一比率至关重要。总之，“应收账款周转率”是公司在管理应收账款方面效率的重要指标。它不仅反映了企业将应收账款转化为现金的速度，还作为潜在信用问题的警示信号。通过密切监控这一比率，公司可以就其信用政策和收款实践做出明智的决策，最终实现更好的财务稳定性和增长潜力。