应收指标：企业财务健康的关键指标

中文段落：

在企业的财务管理中，应收指标是一个重要的参考指标，它反映了企业的经营状况和财务健康状况。应收指标包括应收账款周转率和应收账款周转天数等，这些指标可以帮助企业评估其资金回收的速度和效率。

应收账款周转率是企业应收账款余额与主营业务收入的比值，它反映了企业应收账款的流动速度。应收账款周转率高，说明企业的应收账款管理得当，资金回收速度快，经营效率高。反之，应收账款周转率低，则可能意味着企业的应收账款存在较大风险，需要加强管理和催收。

而应收账款周转天数则是企业从销售商品或提供劳务到收到货款的平均时间。应收账款周转天数越短，说明企业的资金回收速度越快，经营效率越高。反之，应收账款周转天数越长，则可能意味着企业的应收账款存在较大风险，需要加强管理和催收。

英文段落：

In the financial management of enterprises, the receivable index is an important reference indicator, which reflects the operating status and financial health of the enterprise. The receivable index includes accounts receivable turnover ratio and days of receivables outstanding, which can help enterprises evaluate the speed and efficiency of their capital recovery.

The accounts receivable turnover ratio is the ratio of the balance of accounts receivable to the main business income of the enterprise. It reflects the liquidity of the enterprise's accounts receivable. A high accounts receivable turnover ratio indicates that the enterprise's accounts receivable management is appropriate, the capital recovery speed is fast, and the operating efficiency is high. Conversely, a low accounts receivable turnover ratio may indicate that there is a greater risk of accounts receivable in the enterprise, requiring strengthened management and collection.

The days of receivables outstanding is the average time for the enterprise to receive payment from the sale of goods or provision of services. The shorter the days of receivables outstanding, the faster the capital recovery speed and the higher the operating efficiency of the enterprise. Conversely, the longer the days of receivables outstanding, the greater the risk of accounts receivable in the enterprise, requiring strengthened management and collection.