与应收账款周转率相联系的另一个指标是应收账款周转天数，或者说是应收账款平均收账期。
Another indicator related to receivable turnover is the receivable turnover in days, or called average collection days, which is a variation of receivable turnover.
实践证明，企业应收账款管理是否有效，不仅直接关系到企业资金周转效率，也会影响其会计信息的质量。
Empirical evidence show that, the efficiency of capital turnover as well as the quality of accounting information depends on whether the enterprise can effectively manage the accounts receivables.
资金周转周期公司出售库存及收到出售这项库存应收账款所需的时间。
Cash Conversion Cycle The duration between the sale of a firm's inventory and the collection of accounts receivable for the sale of that inventory.
该周转率越高，公司的应收账款流动性越强。
The higher the turnover rate the more liquid the company's receivables.
是因为我们相信该公司的业绩是不够的资助，而且存在一些问题的管理和财务特别是应收账款的周转时间。
Because we believe the performance of the company is not good enough to be financed, and there still some problems of management and financial especially the receivable turnover.
应收账款是流动资产中的一种，它对一个企业的资金周转、信用等方面都有着重要的影响。
Accounts receivable is one of current assets, it to an enterprise's liquidity, credit, etc all have the important influence.
企业为了保证资金周转避免损失，就应当重视和解决应收账款的问题，对其进行管理，降低损失。
Enterprises in order to guarantee liquidity to avoid losses to debtors should pay attention to the problems and solutions, to manage, to reduce losses.
企业间的相互拖欠及应收账款长期居高不下等问题已成为经济运行中的重大障碍，严重影响了企业资金周转及经济效益提高。
The default of Accounting Receivable between companies appears to be an obstacle in the development of market economy, meanwhile, these default becomes to be heavy burden for these companies.
企业间的相互拖欠及应收账款长期居高不下等问题已成为经济运行中的重大障碍，严重影响了企业资金周转及经济效益提高。
The default of Accounting Receivable between companies appears to be an obstacle in the development of market economy, meanwhile, these default becomes to be heavy burden for these companies.
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