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.
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.
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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