这个比例是用年度销售净值除以应收账款平均数计算出来的。
The ratio is computed by dividing annual net sales by average accounts receivable.
据有关部门调查，我国企业应收账款占流动资金的比例为50%以上，远远高于发达国家20%的水平。
According to an investigation, China's enterprises accounted for accounts receivable liquidity ratio of more than 50%, far higher than the developed level of 20%.
企业可提取一定比例的准备金，用于核销其应收账款的呆帐损失。
The company may draw a certain percentage of provisions to cover the debts in its accounts receivables.
为帮助我们判断一家公司准予赊销和回收应收款工作做得如何，我们可以计算销售净值对应收账款平均值的比例。
To help us judge how good a job a company is doing in granting credit and collecting its receivables, we compute the ratio of net sales to average receivables.
根据以往经验，赊销信用部经理预估每一账龄段的应收账款可能发生的信用损失的比例。
Based upon past experience, the credit manAGEr estimates the percent AGE of credit losses likely to occur in each AGE group of accounts receivable.
近几年来，施工企业应收账款的数额日益攀升。在流动资产中所占的比例呈不断上升的趋势。
In recent years, the accounts receivable of construction enterprises have been rising significantly, the proportion which occupy in current assets is continuously increasing.
应收账款占总资产的比例、存货占总资产的比例、审计意见、当年和前一年度的盈利状况等因素对年度审计费用的影响并不显著。
Other factors like inventory to total assets, ratio of receivables to total assets and the type of auditor's opinion, however, have no notable influence on audit fees.
这个比例是用年度销售净值除以应收账款平均数计算出来的。
Many of the analysts' calculations are based on information in the annual report and accounts of the company.
这个比例是用年度销售净值除以应收账款平均数计算出来的。
Many of the analysts' calculations are based on information in the annual report and accounts of the company.
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