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.

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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.

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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.

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