• 1. receivables turnover: 应收款项周转率 | 应收账款周转率 | 应收账款周转
• 2. Receivables Turnover Ratio: 周转率 | 应收账款周转率
• 3. receivables turnover period: 应收账款周转期

• 1.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.
  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。
  dict.yoduao.com
• 2.The higher the turnover rate the more liquid the company's receivables.
  该周转率越高，公司的应收账款流动性越强。
  dict.yoduao.com

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