The ratio is computed by dividing annual net sales by average accounts receivable.

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。

youdao

Secondly, for the consideration of the present tax system in China, we should consider the output tax of value-added tax corresponding with average balance of accounts receivable.

二是结合我国现行税制，考虑与应收账款平均余额相对应的增值税税额。

youdao

Days sales outstanding-the number of days on average a company takes to collect its accounts receivable.

一家公司回收其应收账款平均所需天数。

youdao

And the average accounts receivable days and the average inventory days have each increased to a smaller degree this year than in 2011.

FORBES: Companies' cash tied up in inventory, slow payers

Accounts receivable days is a standard measure of the average number of days a company takes to collect payment on goods or services it sold.

FORBES: Slower payments hitting some construction firms

Overall, accounts receivable days for the residential building construction industry (NAICS code 2361) were an average of 21.6 days in 2011, compared with 15.8 days in 2010, Sageworks found.

FORBES: Plenty To Worry About In Construction