什么是应收账款周转？

What is Accounts Receivable Turnover?

应收账款周转是指企业在一定时期内，将已售出的商品或提供的服务所产生的应收账款转化为现金的速度。应收账款周转率是衡量企业应收账款管理效率的重要指标。应收账款周转率的计算公式为：应收账款周转率 = 营业收入 / 平均应收账款余额。

应收账款周转的快慢直接影响到企业的资金流动性和经营效率。如果应收账款周转率低，意味着企业资金被客户占用时间较长，资金回笼慢，可能会导致企业现金流紧张，甚至影响企业的正常运营。相反，如果应收账款周转率高，则意味着企业能够快速将应收账款转化为现金，提高资金使用效率，增强企业的竞争力。

影响应收账款周转率的因素有很多，如企业的信用政策、客户信用状况、市场竞争环境等。因此，企业应根据自身实际情况和市场环境，制定合理的信用政策，加强应收账款管理，提高应收账款周转率，从而确保企业的稳健发展。

英文版

Accounts receivable turnover refers to the speed at which a company converts its accounts receivable, arising from the sale of goods or the provision of services, into cash within a certain period. The accounts receivable turnover ratio is a crucial metric for assessing the efficiency of a company's accounts receivable management. The formula for calculating the accounts receivable turnover ratio is: Accounts Receivable Turnover Ratio = Operating Revenue / Average Accounts Receivable Balance.

The speed of accounts receivable turnover directly impacts a company's cash flow and operational efficiency. A low accounts receivable turnover ratio indicates that a company's funds are tied up with customers for a longer period, resulting in slower cash inflow. This may lead to cash flow constraints and even affect the normal operations of the company. Conversely, a high accounts receivable turnover ratio means that a company can quickly convert its accounts receivable into cash, improving the efficiency of capital utilization and enhancing the company's competitiveness.

There are many factors that affect the accounts receivable turnover ratio, such as a company's credit policy, customer credit status, and market competition environment. Therefore, companies should formulate reasonable credit policies based on their actual situation and market environment, strengthen accounts receivable management, and improve the accounts receivable turnover ratio to ensure stable development.