receivables turnover

简明释义

应收帐款周转率

英英释义

例句

1.The receivables turnover for this quarter has improved compared to the last quarter.

本季度的应收账款周转率相比上季度有所改善。

2.Investors often look at the receivables turnover ratio when assessing a company's liquidity.

投资者在评估公司的流动性时，通常会查看应收账款周转率比率。

3.To improve the receivables turnover, the finance team implemented stricter credit policies.

为了提高应收账款周转率，财务团队实施了更严格的信用政策。

4.A higher receivables turnover means the company is able to collect its receivables more quickly.

更高的应收账款周转率意味着公司能够更快地收回应收账款。

5.The company's receivables turnover indicates how efficiently it collects its debts.

公司的应收账款周转率表明它收回债务的效率。

作文

Understanding the concept of receivables turnover is crucial for any business aiming to maintain a healthy cash flow and assess its efficiency in managing credit sales. The receivables turnover ratio measures how effectively a company collects its outstanding receivables, which are amounts owed by customers for goods or services provided on credit. A higher receivables turnover indicates that a company is efficient at collecting debts and converting credit sales into cash, which is vital for sustaining operations and funding growth.To calculate the receivables turnover, one can use the formula: Receivables Turnover = Net Credit Sales / Average Accounts ReceivableNet credit sales refer to the total sales made on credit, excluding any returns or allowances. Average accounts receivable is calculated by adding the beginning and ending accounts receivable for a period and dividing by two. This ratio provides insight into how many times a company collects its average accounts receivable during a specific timeframe, usually a year.For instance, if a company has net credit sales of $500,000 and average accounts receivable of $100,000, the receivables turnover would be 5. This means the company collects its average receivables five times a year, indicating a relatively efficient collection process.A high receivables turnover ratio may suggest that a company has stringent credit policies or that it operates in a cash-intensive industry. Conversely, a low ratio could indicate issues such as ineffective credit policies, slow collection processes, or economic challenges affecting customers' ability to pay. Therefore, analyzing this ratio over time can help businesses identify trends and make informed decisions regarding credit policies and collection strategies.Furthermore, comparing the receivables turnover with industry benchmarks can provide additional context. If a company’s ratio is significantly lower than the industry average, it may need to investigate its credit practices and consider implementing changes to improve collections. On the other hand, if the ratio is higher than average, it may indicate strong customer relationships and effective sales strategies.In conclusion, the receivables turnover ratio is a key financial metric that offers insights into a company's efficiency in managing its accounts receivable. By regularly monitoring this ratio and making necessary adjustments, businesses can enhance their cash flow and overall financial health. Understanding and applying the concept of receivables turnover is essential for any organization looking to thrive in a competitive market.

理解应收账款周转率的概念对于任何希望保持健康现金流并评估其管理信用销售效率的企业来说都是至关重要的。应收账款周转率比率衡量公司收回未偿还应收账款的有效性，这些应收账款是客户因购买商品或服务而欠公司的款项。较高的应收账款周转率表明公司在收回债务和将信用销售转化为现金方面效率较高，这对维持运营和资助增长至关重要。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 = 净信用销售额 / 平均应收账款净信用销售额是指以信用方式进行的总销售额，扣除任何退货或折让。平均应收账款是通过将期初和期末的应收账款相加并除以二来计算的。该比率提供了有关公司在特定时间段内（通常是一年）收回其平均应收账款多少次的见解。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，则应收账款周转率将为5。这意味着该公司每年收回其平均应收账款五次，表明收款过程相对高效。高的应收账款周转率可能表明公司有严格的信用政策，或者它在现金密集型行业中运营。相反，较低的比率可能表明存在问题，例如信用政策无效、收款过程缓慢或经济挑战影响客户的支付能力。因此，随着时间的推移分析该比率可以帮助企业识别趋势，并就信用政策和收款策略做出明智的决策。此外，将应收账款周转率与行业基准进行比较可以提供额外的背景。如果公司的比率显著低于行业平均水平，则可能需要调查其信用实践，并考虑实施变更以改善收款。另一方面，如果比率高于平均水平，则可能表明强大的客户关系和有效的销售策略。总之，应收账款周转率是一个关键的财务指标，提供了公司在管理应收账款方面效率的见解。通过定期监测该比率并进行必要的调整，企业可以增强其现金流和整体财务健康。理解和应用应收账款周转率的概念对于任何希望在竞争市场中蓬勃发展的组织来说都是必不可少的。