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ying shou zhang kuan zhou zhuan lv ji suan gong shi zhi wo jian
Author(s): 
Pages: 46-47
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  应收账款周转率计算公式周转速度应收账款回收期初余额第二年分子分母;
Abstract: 应收账款周转率是衡量企业应收账款周转速度的指标,应收账款周转率=赊销净额÷应收账款平均余额。笔者认为,该公式尚不完善。例:某企业当年发生赊销收入200万元,年内未收到货款,应收账款年初无余额。按现行公式计算的应收账款周转率为200÷[(0+200)÷2]=2次,这显然与事实不符。如果企业在年内收到200万元货款,当年应收账款无平均余额,由于分母为零,按现行公式无法计算应收账款周转率。又如企业在第二年收回了160万元货款,而这年又无赊销收入,由于分子为零,则应收账款周转率为零。由于现行应收账款周转率计算公式只是简单地将赊销收入与应收账款平均余额相比,没有考虑到实际收回的赊销货款与应收账款余额的内
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