accounts turnover

简明释义

帐款周转率

英英释义

例句

1.To assess the efficiency of our sales team, we need to analyze the accounts turnover 应收账款周转率 over the past year.

为了评估我们销售团队的效率，我们需要分析过去一年的accounts turnover 应收账款周转率。

2.The finance department is working on improving the accounts turnover 应收账款周转率 to enhance liquidity.

财务部门正在努力改善accounts turnover 应收账款周转率 以增强流动性。

3.The company reported a significant increase in accounts turnover 应收账款周转率 this quarter, indicating improved cash flow.

公司本季度报告称accounts turnover 应收账款周转率 有显著增长，这表明现金流改善。

4.A higher accounts turnover 应收账款周转率 means that the company is collecting its receivables more quickly.

更高的accounts turnover 应收账款周转率 意味着公司更快地收回应收款项。

5.Investors often look at accounts turnover 应收账款周转率 as a key indicator of financial health.

投资者通常将accounts turnover 应收账款周转率 视为财务健康的重要指标。

作文

In the realm of business and finance, understanding key financial metrics is crucial for evaluating a company's performance. One such metric that often comes into play is accounts turnover, which refers to the rate at which a company collects its receivables or the efficiency with which it manages its accounts receivable. This measure is particularly important for businesses that extend credit to their customers, as it provides insight into how effectively they are converting credit sales into cash flow.The accounts turnover ratio is calculated by dividing the net credit sales by the average accounts receivable during a specific period. A higher accounts turnover indicates that a company is efficient in collecting its debts, which can enhance its liquidity. Conversely, a lower ratio may suggest that the company is struggling to collect payments from its customers, potentially leading to cash flow issues.For instance, consider a retail company that sells products on credit. If the company has net credit sales of $1 million and an average accounts receivable of $200,000, the accounts turnover would be 5. This means that the company collects its average receivables five times within the year. Such a high turnover rate is generally favorable, indicating strong customer payment behavior and effective credit management practices.On the other hand, if another company has net credit sales of $500,000 and an average accounts receivable of $250,000, its accounts turnover would be 2. This lower turnover suggests that the company may have difficulties in collecting payments, which could hinder its operational capacity and growth potential. It may also indicate that the company is extending credit to customers who may not be able to pay on time, which could lead to increased bad debt.Understanding accounts turnover is not only beneficial for internal analysis but also for external stakeholders, such as investors and creditors. Investors often look for companies with high accounts turnover ratios because they signify robust financial health and efficient management practices. Creditors, on the other hand, may assess this ratio to determine the risk associated with lending to a company. A low accounts turnover may raise red flags, signaling that the company might face challenges in meeting its short-term obligations.Moreover, companies can improve their accounts turnover by implementing better credit policies, enhancing customer relationships, and utilizing technology to streamline the billing process. For example, setting clear payment terms and promptly following up on overdue accounts can significantly increase the speed at which a company collects its receivables. Additionally, offering discounts for early payments can incentivize customers to pay sooner, thus improving the accounts turnover ratio.In conclusion, accounts turnover is a vital financial metric that reflects a company's efficiency in managing its receivables. By closely monitoring this ratio and taking proactive measures to improve it, businesses can strengthen their cash flow and overall financial health. Understanding accounts turnover allows business owners, investors, and creditors to make informed decisions and foster sustainable growth in an increasingly competitive marketplace.

在商业和金融领域，理解关键财务指标对于评估公司的绩效至关重要。其中一个常用的指标是应收账款周转率，它指的是公司收回应收款项的速度或管理应收账款的效率。这个指标对于那些向客户提供信用的企业尤其重要，因为它提供了如何有效将信用销售转化为现金流的洞察。应收账款周转率的计算方法是将净信用销售额除以特定期间内的平均应收账款。较高的应收账款周转率表明公司在收回债务方面效率高，这可以增强其流动性。相反，较低的比率可能表明公司在收回客户付款方面存在困难，可能导致现金流问题。例如，考虑一家以信用销售产品的零售公司。如果该公司的净信用销售额为100万美元，平均应收账款为20万美元，则应收账款周转率为5。这意味着公司在一年内平均收回应收款五次。如此高的周转率通常是有利的，表明客户支付行为良好且信用管理实践有效。另一方面，如果另一家公司净信用销售额为50万美元，平均应收账款为25万美元，其应收账款周转率为2。这一较低的周转率表明公司在收回付款方面可能存在困难，这可能会妨碍其运营能力和增长潜力。它还可能表明公司正在向可能无法按时付款的客户提供信用，这可能导致坏账增加。了解应收账款周转率不仅对内部分析有益，对外部利益相关者，如投资者和债权人，也同样重要。投资者通常会寻找应收账款周转率较高的公司，因为这表明财务健康状况良好和管理实践有效。另一方面，债权人可能会评估该比率以确定向公司贷款的风险。较低的应收账款周转率可能引发警报，表明公司可能面临满足短期义务的挑战。此外，公司可以通过实施更好的信用政策、增强客户关系以及利用技术来简化账单流程来提高其应收账款周转率。例如，设定明确的付款条款并及时跟进逾期账款可以显著提高公司收回应收款的速度。此外，提供提前付款折扣可以激励客户尽早付款，从而改善应收账款周转率。总之，应收账款周转率是一个反映公司管理应收款项效率的重要财务指标。通过密切监控这一比率并采取积极措施加以改善，企业可以增强其现金流和整体财务健康。理解应收账款周转率使企业主、投资者和债权人能够做出明智的决策，并在日益竞争的市场中促进可持续增长。