number of days' sales in receivables

简明释义

应收款在途天数,应收款周转天数

英英释义

例句

1.The company's number of days' sales in receivables 应收账款天数 has increased, indicating potential cash flow issues.

公司的number of days' sales in receivables 应收账款天数增加，表明可能存在现金流问题。

2.Management is concerned about the rising number of days' sales in receivables 应收账款天数 and plans to implement stricter credit policies.

管理层对上升的number of days' sales in receivables 应收账款天数感到担忧，并计划实施更严格的信贷政策。

3.By reducing the number of days' sales in receivables 应收账款天数, the business can improve its liquidity.

通过减少number of days' sales in receivables 应收账款天数，企业可以改善其流动性。

4.Investors often look at the number of days' sales in receivables 应收账款天数 to assess a company's efficiency in collecting payments.

投资者通常会关注number of days' sales in receivables 应收账款天数来评估公司的收款效率。

5.A high number of days' sales in receivables 应收账款天数 may suggest that customers are taking longer to pay their invoices.

高的number of days' sales in receivables 应收账款天数可能表明客户付款时间较长。

作文

In the world of finance and accounting, understanding key metrics is vital for assessing a company's performance. One such important metric is the number of days' sales in receivables, which provides insight into how efficiently a company is managing its accounts receivable. This metric essentially measures the average number of days it takes for a company to collect cash from its credit sales. In simpler terms, it indicates how long it takes for a business to convert its sales made on credit into actual cash flow. To calculate the number of days' sales in receivables (in Chinese: 应收账款周转天数), one must take the average accounts receivable and divide it by the average daily sales. The formula can be expressed as follows: Number of Days' Sales in Receivables = (Average Accounts Receivable / Average Daily Sales) This calculation helps businesses understand their cash flow cycle better. A lower number of days indicates that a company is able to collect its receivables quickly, which is generally a positive sign of financial health. Conversely, a high number of days may signal potential issues with credit policies or customer payment behavior. For example, if a company has an average accounts receivable of $300,000 and average daily sales of $10,000, the calculation would be: Number of Days' Sales in Receivables = $300,000 / $10,000 = 30 days. This means it takes the company approximately 30 days to collect payments from its customers after making a sale. Such information is crucial for management as it affects budgeting, forecasting, and overall financial planning. Moreover, comparing the number of days' sales in receivables across different periods or against industry benchmarks can reveal trends and highlight areas for improvement. For instance, if a company notices an increase in this metric over time, it may need to investigate the reasons behind delayed payments, which could range from economic downturns affecting customers to ineffective collection strategies. Additionally, businesses can implement various strategies to improve their number of days' sales in receivables. These may include tightening credit policies, offering discounts for early payments, or improving communication with customers regarding payment terms. By actively managing accounts receivable, companies can enhance their cash flow and reduce the risk of bad debts. In conclusion, the number of days' sales in receivables is a critical indicator of a company's efficiency in collecting payments. Understanding this metric not only helps businesses maintain healthy cash flow but also aids in strategic decision-making. As companies strive for growth and profitability, keeping a close eye on accounts receivable and working to optimize this aspect of their operations can lead to significant improvements in overall financial performance.

在财务和会计的世界中，理解关键指标对评估公司的表现至关重要。其中一个重要指标是应收账款周转天数，它提供了公司管理应收账款效率的洞察。该指标基本上衡量的是公司从信用销售中收回现金的平均天数。简单来说，它指示了一家企业将其信用销售转化为实际现金流所需的时间。要计算应收账款周转天数，必须取平均应收账款并将其除以平均日销售额。公式可以表示如下：应收账款周转天数 = (平均应收账款 / 平均日销售额)此计算帮助企业更好地理解其现金流周期。较低的天数表明公司能够快速收回应收账款，这通常是财务健康的积极迹象。相反，高天数可能表明信用政策或客户支付行为存在潜在问题。例如，如果一家公司平均应收账款为300,000美元，平均日销售额为10,000美元，则计算结果为：应收账款周转天数 = 300,000美元 / 10,000美元 = 30天。这意味着该公司在销售后大约需要30天才能从客户那里收回款项。这种信息对于管理层至关重要，因为它影响预算、预测和整体财务规划。此外，比较不同期间或行业基准的应收账款周转天数可以揭示趋势并突出改进领域。例如，如果一家公司注意到这一指标随着时间的推移而增加，可能需要调查延迟付款的原因，这可能包括经济衰退影响客户或收款策略无效等因素。此外，企业可以实施各种策略来改善其应收账款周转天数。这些策略可能包括收紧信用政策、提供提前付款折扣或改善与客户的付款条款沟通。通过积极管理应收账款，公司可以增强现金流并减少坏账风险。总之，应收账款周转天数是公司收款效率的重要指标。理解这一指标不仅有助于企业维持健康的现金流，还促进战略决策。随着公司努力实现增长和盈利，密切关注应收账款并致力于优化其运营的这一方面，可以显著改善整体财务表现。