accounts receivable turnover

accounts receivable turnover
фин. оборачиваемость дебиторской задолженности (рассчитывается как отношение чистого объема продаж или объема продаж в кредит к среднему за период размеру дебиторской задолженности; измеряется в количестве оборотов за период)

accounts receivable turnover ratio — коэффициент оборачиваемости дебиторской задолженности

Syn:
See:

* * *
оборот дебиторской задолженности: отношение суммарных продаж в кредит к средней дебиторской задолженности за определенный период (сколько раз в течение учетного периода оборачивается дебиторская задолженность); показатель способности организации превратить запасы в наличные; см. collection ratio.
* * *
оборачиваемость средств по счетам дебиторов
* * *
учет оборота дебиторской задолженности
. Ratio obtained by dividing total credit sales by accounts receivable. The result indicates how many times the receivables have been collected during the period covered by the sales. It's a measure of how well the company is collecting it's accounts receivable. . Small Business Taxes & Management 2 .

Англо-русский экономический словарь.

Игры ⚽ Поможем решить контрольную работу

Полезное


Смотреть что такое "accounts receivable turnover" в других словарях:

  • Accounts receivable turnover — The ratio of net credit sales to average accounts receivable, a measure of how quickly customers pay their bills. The New York Times Financial Glossary …   Financial and business terms

  • accounts receivable turnover — The ratio of net credit sales to average accounts receivable, which is a measure of how quickly customers pay their bills. Bloomberg Financial Dictionary …   Financial and business terms

  • turnover — or turns Terms used to describe the number of operating cycles in a defined period of time or the length of each specific operating cycle. Typical turnover cycles are: the rate at which accounts receivable converts to cash, the rate at which… …   Financial and business terms

  • Turnover — 1. In accounting, the number of times an asset is replaced during a financial period. 2. The number of shares traded for a period as a percentage of the total shares in a portfolio or of an exchange. 1. In accounting, turnover often refers to… …   Investment dictionary

  • Receivables turnover ratio — Receivable Turnover Ratio is one of the accounting liquidity ratios, a financial ratio. This ratio measures the number of times, on average, receivables (e.g. Accounts Receivable) are collected during the period. A popular variant of the… …   Wikipedia

  • Receivables Turnover Ratio — An accounting measure used to quantify a firm s effectiveness in extending credit as well as collecting debts. The receivables turnover ratio is an activity ratio, measuring how efficiently a firm uses its assets. Formula: Some companies reports… …   Investment dictionary

  • Receivables turnover ratio — Total operating revenues divided by average receivables. Used to measure how effectively a firm is managing its accounts receivable. The New York Times Financial Glossary …   Financial and business terms

  • receivables turnover ratio — Total operating revenues divided by average receivables. Used to measure how effectively a firm is managing its accounts receivable. Bloomberg Financial Dictionary …   Financial and business terms

  • Efficiency Ratio — Ratios that are typically used to analyze how well a company uses its assets and liabilities internally. Efficiency Ratios can calculate the turnover of receivables, the repayment of liabilities, the quantity and usage of equity and the general… …   Investment dictionary

  • Коэффициент оборачиваемости дебиторской задолженности — отношение выручки от продаж в кредит к средней за период величине дебиторской задолженности. Оборачиваемость дебиторской задолженности показывает вынужденное или добровольное расширение или снижение коммерческого кредита, предоставляемого… …   Финансовый словарь

  • Short-term solvency ratios — Ratios used to judge the adequacy of liquid assets for meeting short term obligations as they come due, including (1) the current ratio, (2) the acid test ratio, (3) the inventory turnover ratio, and (4) the accounts receivable turnover ratio.… …   Financial and business terms


Поделиться ссылкой на выделенное

Прямая ссылка:
Нажмите правой клавишей мыши и выберите «Копировать ссылку»