改进应收账款周转率计算公式的建议齐凯财政部财工字［１９９５］７号文件《关于印发＜企业经济效益评价指标体系＞（试行）的通知》中规定：应收账款周转率用于衡量企业应收账款周转快慢。其计算公式为应收账款周转率＝赊销净额＝销售收入－现销收入－销售退回、折让、折... Suggestions for Improving the Formula of Receivables Turnover Rate Qi Kai’s [2007] No.7 document of the Ministry of Finance stipulates in the Notice on Printing and Distributing the Index System for Evaluating the Economic Benefits of Enterprises (Trial) that the turnover ratio of accounts receivable Used to measure the business receivables turnover faster. The formula for the accounts receivable turnover = net sales of credit = sales revenue - sales revenue - sales returned, discount, discount ...