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应收帐款周转率是反映企业应收帐款流动程度的指标,用它来估计应收帐款变现速度和管理的效率。这个指标的计算公式,在新颁《工业企业财务制度》中是这样规定的: 应收帐款周转率=赊销收入净额/平均应收账款余额×100％赊销收入净额=销售收入-现销收入-销售退回、折让、折扣平均应收帐款余额=(期初应收账款+期末应收账款)÷2 我认为,计算应收帐款周转率公式的分子应该是计算期内收回应收帐款的总额,是计算期内“应收帐款”帐户贷方发生额合计数剔除与“管理费用——坏帐损失”或
Accounts receivable turnover rate is an indicator reflecting the degree of flow of the accounts receivable of an enterprise. It is used to estimate the speed of realization of accounts receivable and the efficiency of management. The calculation formula for this indicator is stipulated in the newly issued “Financial System for Industrial Enterprises”: Accounts receivable turnover = Net sales/average accounts receivable balance × 100% Net write-off income = Sales revenue - Current sales revenue - sales returned, discounts, discounts, average receivables balance = (earnings receivable + period-end receivables) ÷ 2 I think that the numerator of the calculation of accounts receivable turnover formula should be the calculation period The total amount of recoverable accounts receivable within the period is the total amount of credits incurred in the “accounts receivable” account during the calculation period and the “administrative expenses - bad debt losses” or