《工业企业财务制度》阐述应收账款周转率指标的评价作用是：反映企业应收账款的流动程度。计算公式为：应收账款周转率＝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、折扣平均应收账款余额＝（期初应收账款＋期末应收账款）÷ “Industrial enterprise financial system” accounts receivable turnover indicator evaluation of the role is: to reflect the flow of corporate accounts receivable. Calculated as follows: Accounts receivable turnover = credit sales net average balance of accounts receivable × 100% credit sales net = sales revenue - sales revenue - sales return, discount, discount average accounts receivable balance = (Beginning accounts receivable + ending accounts receivable) ÷