日本电视连续剧《阿信》中有这样一段情节:田仓商会的老管家源佑卫门将商会的帐目给刚嫁给龙三的阿信看,阿信从帐上大量的应收帐款中看出了田仓商会潜伏着财务危机,使她很为商会的前途担忧。阿信的这点本领是在加贺米店帮工时向老太太学到的。那么企业的应收帐款达到多少才会影响企业的财务状况呢?在现代企业里象阿信那样仅凭经验判断是没有说服力的,必须用科学的方法来测算。由此我想起在一本介绍国外会计的书中有这样一个判断应收款总的质量的方法。通过计算一个财务比率,即:销售额比应收帐款。这个比率表示为若干天销售量的应收帐款,这个天数被称为“收款期”,是计量应收帐款的流动性的一个比率。计算这个比率时应扣除现金销售。因为,现金销售不会产生应收帐款。如果收款期 There is such a plot in the Japanese TV series “Ashin”: The old housekeeper of the Tiancang Chamber of Commerce, Yuan Youwei, showed the account of the chamber of commerce to Ashin who had just married to Long San. Ashin took a large amount of accounts receivable from his account. It can be seen that the Tiancang Chamber of Commerce lurks in financial crisis, which makes her very worried about the future of the Chamber of Commerce. This ability of AXIN was learned from the old lady while working in the Kagami store. How much does the company’s accounts receivable affect the financial status of the company? In modern companies, just like Ashin, judging by experience alone is not convincing. It must be measured scientifically. This reminds me of a method for judging the total quality of receivables in a book on foreign accounting. By calculating a financial ratio, that is: sales than accounts receivable. This ratio is expressed as accounts receivable for several days of sales. This number of days is called the “receipt period” and is a measure of the liquidity of accounts receivable. Cash flow sales should be deducted when calculating this ratio. Because cash sales do not generate accounts receivable. If the collection period