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.
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