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.
在许多公司收入和利润已经违背了在应收账款账户急剧增加的背景下下跌意味着资产质量的下降。
Many companies in revenues and profits have declined against the backdrop of a sharp increase in accounts receivable means that the decline in asset quality.
并从净利润与利息费用、现金流量与盈利质量、应收账款与资产质量三方面对应收账款的财务效果进行评价。
And three respects about accounts receivable are appraised to the financial result, which are net profit and interest expenses, cash flow and profit quality, accounts receivable and assets quality.
近几年，随着A公司收入连年高速增长，应收账款也在持续不断的攀升，且应收账款的质量也出现了一些问题。
In recent years, with Company a high-speed growth of revenue over the years, receivables are continuing rise, the quality of accounts receivable and there have also been some problems.
我国上市公司未预期应收账款与未来销售收入、毛利率负相关，未预期应收账款增加传递出公司未来销售收入的负面消息，符合盈余质量说。
Unpredicted accounts receivable that transmits the bad news of firm performance is negatively related to future sales and profit margins, which conform to the earnings quality explanation.
我国上市公司未预期应收账款与未来销售收入、毛利率负相关，未预期应收账款增加传递出公司未来销售收入的负面消息，符合盈余质量说。
Unpredicted accounts receivable that transmits the bad news of firm performance is negatively related to future sales and profit margins, which conform to the earnings quality explanation.
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