目前反映应收帐款周转速度的指标有两个，即周转率和周转天数。计算公式如下： 周转率（次）＝赊销收入净额／平均应收帐款余额 周转天数（天）＝平均应收帐款余额 × ３６０天／赊销收入净额 笔者认为，上述公式不当地使用了赊销收入净额，正确的计算，应以应收帐款回笼额取代 There are currently two indicators that reflect the turnover rate of accounts receivable, namely the turnover rate and turnover days. The calculation formula is as follows: turnover rate (times) = credit net sales / average accounts receivable balance turnover days (days) = the average balance of accounts receivable × 360 days / net credit sales I think that the above formula improper use Credit sales net, the correct calculation, accounts receivable should be replaced by the amount of recovery