中文：

库存周转率是指企业在一个会计年度内，库存物资的流动资金总额与库存物资平均占用额的比率。这个指标可以用来衡量企业库存管理的效率，以及企业销售和运营的效率。

库存周转率越高，说明企业的库存管理越有效，企业销售和运营的效率也越高。反之，如果库存周转率低，则说明企业的库存管理存在问题，或者企业的销售和运营效率不高。因此，库存周转率是企业管理者非常关注的一个指标。

库存周转率的计算公式为：库存周转率=销售成本/平均库存。其中，销售成本是指企业在一定会计期间内销售商品或提供劳务所获得的收入。平均库存是指企业在一定会计期间内库存物资的平均占用额。

在企业管理中，库存周转率可以帮助企业管理者更好地了解企业的运营情况，并且可以用来评估企业的财务状况和经营业绩。此外，库存周转率还可以帮助企业更好地规划和管理库存，提高企业的生产效率和经济效益。

英文：

Inventory turnover rate refers to the ratio of the total amount of working capital used for inventory in a business in one accounting year to the average inventory occupied during that year. This indicator is used to measure the efficiency of inventory management in enterprises, as well as the efficiency of enterprise sales and operations.

The higher the inventory turnover rate, the more effective the inventory management in enterprises, and the higher the efficiency of enterprise sales and operations. Conversely, if the inventory turnover rate is low, it indicates that there are problems with the inventory management in enterprises, or the efficiency of enterprise sales and operations is not high. Therefore, inventory turnover rate is a very important indicator for enterprise managers.

The calculation formula for inventory turnover rate is: inventory turnover rate = cost of goods sold / average inventory. Among them, cost of goods sold refers to the revenue obtained by enterprises from selling goods or providing services during a certain accounting period. Average inventory refers to the average amount of inventory occupied by enterprises during a certain accounting period.

In enterprise management, the inventory turnover rate can help managers better understand the operation status of enterprises, and can be used to evaluate the financial status and business performance of enterprises. In addition, the inventory turnover rate can also help enterprises better plan and manage inventory, improve production efficiency and economic benefits.