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class="active"><a>問(wèn)答詳情頁(yè)</a></li></ol> <div id="oo3rga5" class="clearfix"><div id="hkswqys" class="container-left pull-left mb-25"><div id="vc0au80" class="info-content-wrap white-bg-bord"><h1>應(yīng)收賬款周轉(zhuǎn)率越高越好因?yàn)樗砻魇裁?/h1> <div id="launoha" class="source-info"><span id="ejnrllu" class="source"> 來(lái)源： <a href="/">會(huì)計(jì)學(xué)堂實(shí)務(wù)</a></span> <span id="r050smu" class="date">2021/08/20</span> <span id="h36i8mu" class="views">3153人查看</span></div> <div id="l31u0rz" class="pro-mark"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/pro_mark_icon.png" alt> <span>精選回答</span></div> <div id="ziboj08" class="source-content mt-20"><p><img src="https://al3.acc5.com/_611ee0699a7f2.jpg" title="應(yīng)收賬款周轉(zhuǎn)率越高越好因?yàn)樗砻魇裁? alt="應(yīng)收賬款周轉(zhuǎn)率越高越好因?yàn)樗砻魇裁? width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"/></p><p></p><p style="text-indent: 2em;">應(yīng)收賬款周轉(zhuǎn)率越高越好因?yàn)樗砻鞴臼召~速度快，平均收賬期短，壞賬損失少，資產(chǎn)流動(dòng)快，償債能力強(qiáng)。</p><p style="text-indent: 2em;">應(yīng)收賬款周轉(zhuǎn)率是指在一定時(shí)期內(nèi)(通常為一年)應(yīng)收賬款轉(zhuǎn)化為現(xiàn)金的平均次數(shù)。</p><p style="text-indent: 2em;">計(jì)算公式：</p><p style="text-indent: 2em;">應(yīng)收賬款周轉(zhuǎn)率=賒銷(xiāo)收入凈額/應(yīng)收賬款平均余額=(當(dāng)期銷(xiāo)售凈收入-當(dāng)期現(xiàn)銷(xiāo)收入)/(期初應(yīng)收賬款余額+期末應(yīng)收賬款余額)/2；</p><p style="text-indent: 2em;">應(yīng)收賬款周轉(zhuǎn)率=當(dāng)期銷(xiāo)售凈收入/(期初應(yīng)收賬款余額+期末應(yīng)收賬款余額)/2；</p><p style="text-indent: 2em;">應(yīng)收賬款周轉(zhuǎn)天數(shù)=360/應(yīng)收賬款周轉(zhuǎn)率。</p></div>  <div id="fm8vd0f" class="extend-box" style="display:;"><div id="whn5x8n" class="title">擴(kuò)展知識(shí)：</div> <div id="zumrcti" class="extend-list"> 1. <a target="_blank" href="/ask/question_6182115.html">老師，周轉(zhuǎn)率=周轉(zhuǎn)次數(shù)，周轉(zhuǎn)天數(shù)=360/次數(shù)，周轉(zhuǎn)率=1年內(nèi)應(yīng)收賬款變現(xiàn)的平均次數(shù) 周轉(zhuǎn)天數(shù)=企業(yè)取得應(yīng)收賬款的權(quán)利到收回款變現(xiàn)的時(shí)間這2個(gè)文字啥區(qū)別。看不懂，為什么周轉(zhuǎn)率越大越好，周轉(zhuǎn)天數(shù)越小越好，看不懂了</a></div><div id="mwpb8uf" class="extend-list"> 2. <a target="_blank" href="/ask/question_4482975.html">應(yīng)收賬款增長(zhǎng)率越高越好還是越低越好為什么，適合所有行業(yè)嗎</a></div> <div id="0gkm8x3" class="extend-list"> 3. <a target="_blank" href="/course/course_15872.html">2026年企業(yè)所得稅匯算清繳填報(bào)實(shí)戰(zhàn)精講：從基礎(chǔ)到案例輕松搞定</a></div><div id="53twvlu" class="extend-list"> 4. <a target="_blank" href="/course/course_15875.html">真賬實(shí)操會(huì)計(jì)校長(zhǎng)班-四十期</a></div> <div id="r0n8mj0" class="extend-list"> 5. <a target="_blank" href="http://m.job5191.cn/tools/personal_tax_new/">個(gè)稅計(jì)算器</a></div><div id="pa5ia8r" class="extend-list"> 6. <a target="_blank" href="http://m.job5191.cn/tools/taxable_labour/">應(yīng)稅貨物或勞務(wù)</a></div></div> <div id="rhwh0tc" class="page-nav"><div id="3kgcc0l" class="previous"> 上一篇： <a href="/wenda/question_4.html" target="_blank">計(jì)提社保公積金會(huì)計(jì)分錄是什么</a></div> <div id="0bsujmd" class="after"> 下一篇： <a href="/wenda/question_58891.html" target="_blank">小企業(yè)會(huì)計(jì)準(zhǔn)則匯算清繳分錄怎么做</a></div></div></div> <div id="gm5m30a" class="white-bg-bord mb-25 hot-course-box live-course default-bs" style="visibility: visible; margin-top: 25px;"><div id="uxojbrm" class="box-title border-b">推薦問(wèn)題</div> <div id="5fgwxyj" class="text-center recommend-information"><ul class="news-list-container" data-v-e6ac4cdc><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_302.html" title="什么是應(yīng)收賬款周轉(zhuǎn)率" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>什么是應(yīng)收賬款周轉(zhuǎn)率</a> <span id="t8xwz0i" class="mark-question marked" data-v-e6ac4cdc>問(wèn)</span></h3> <p data-v-e6ac4cdc><span id="mcetxpz" class="answer" data-v-e6ac4cdc>應(yīng)收賬款周轉(zhuǎn)率是企業(yè)在一定時(shí)期內(nèi)銷(xiāo)售收入與平均應(yīng)收賬款余額之比。它是衡量企業(yè)應(yīng)收賬款周轉(zhuǎn)速度及管理效率的指標(biāo)。</span> <span id="5la3cxa" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_32771.html" title="應(yīng)收賬款在貸方和借方分別是什么意思" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>應(yīng)收賬款在貸方和借方分別是什么意思</a> <span id="x80kzwv" class="mark-question marked" data-v-e6ac4cdc>問(wèn)</span></h3> <p data-v-e6ac4cdc><span id="osbyw0a" class="answer" data-v-e6ac4cdc>應(yīng)收賬款的借方和貸方共有四種情況，各表示四種意思。 1、應(yīng)收賬款的借方發(fā)生額：表示企業(yè)每次銷(xiāo)售產(chǎn)品（商品）或提供勞務(wù)給客戶(hù)的賒賬金額； 2、應(yīng)收賬款的貸方發(fā)生額：表示客戶(hù)每次歸還企業(yè)的貨款或勞務(wù)費(fèi)金額。</span> <span id="o81n0mk" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_86239.html" title="應(yīng)收賬款周轉(zhuǎn)率計(jì)算公式是什么" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>應(yīng)收賬款周轉(zhuǎn)率計(jì)算公式是什么</a> <span id="d03qkhx" class="mark-question marked" data-v-e6ac4cdc>問(wèn)</span></h3> <p data-v-e6ac4cdc><span id="v86p0j3" class="answer" data-v-e6ac4cdc>應(yīng)收帳款周轉(zhuǎn)率=營(yíng)業(yè)收入/平均應(yīng)收賬款余額。應(yīng)收賬款周轉(zhuǎn)率一般是在年度時(shí)采用的，所以本期一般就指本年度營(yíng)業(yè)收入。應(yīng)收賬款是企業(yè)流動(dòng)資產(chǎn)除存貨外的另一重要項(xiàng)目。應(yīng)收賬款周轉(zhuǎn)率是企業(yè)在一定時(shí)期內(nèi)賒銷(xiāo)凈收入與平均應(yīng)收賬款余額之比。</span> <span id="qzdibv5" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_6689.html" title="應(yīng)收賬款周轉(zhuǎn)率多少合適" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>應(yīng)收賬款周轉(zhuǎn)率多少合適</a> <span id="sn3nysh" class="mark-question marked" data-v-e6ac4cdc>問(wèn)</span></h3> <p data-v-e6ac4cdc><span id="fdwfyw0" class="answer" data-v-e6ac4cdc>應(yīng)收賬款周轉(zhuǎn)率是指在一定時(shí)期內(nèi)（通常為一年）應(yīng)收賬款轉(zhuǎn)化為現(xiàn)金的平均次數(shù)。應(yīng)收賬款周轉(zhuǎn)率是用于衡量企業(yè)應(yīng)收賬款流動(dòng)程度的指標(biāo)，一般來(lái)說(shuō)應(yīng)收賬款周轉(zhuǎn)率社會(huì)平均值為7.8。</span> <span id="lb38bjs" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_213.html" title="應(yīng)收賬款平均余額計(jì)算公式" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>應(yīng)收賬款平均余額計(jì)算公式</a> <span id="bo8gksx" class="mark-question marked" data-v-e6ac4cdc>問(wèn)</span></h3> <p data-v-e6ac4cdc><span id="eg0udsi" class="answer" data-v-e6ac4cdc>應(yīng)收賬款平均余額指的是平均周轉(zhuǎn)期內(nèi)應(yīng)收賬款的平均數(shù)。應(yīng)收賬款的周轉(zhuǎn)次數(shù)=360天/應(yīng)收賬款周轉(zhuǎn)天數(shù)(為了簡(jiǎn)化計(jì)算按照一年360天計(jì)算)，應(yīng)收賬款的的平均余額=銷(xiāo)售收入凈額/應(yīng)收賬款周轉(zhuǎn)次數(shù)。</span> <span id="t86b0qy" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li></ul></div></div> </div> <div id="jdhmqys" class="container-right pull-right"><div id="3g5odf5" class="topic-discuss"><div id="8bfodxb" class="title"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/question_icon.png" alt> <span>相似問(wèn)題</span></div> 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100%; display: inline-block;"><span id="iowbuzo" class="default-color">答：</span> 同學(xué)您好，這不能說(shuō)的太絕對(duì)，越高的話(huà)，會(huì)占用流動(dòng)資金，可能會(huì)導(dǎo)致現(xiàn)金流減少 </span></p></a></li><li id="588xckp" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="http://m.job5191.cn/xueli/?a_id=349" target="_blank"><p class="ellipsis-3">一名會(huì)計(jì)如何讓領(lǐng)導(dǎo)給你主動(dòng)加薪？</p> <p class="answer"><span id="031q0jr" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="iwhifo5" class="default-color">答：</span> 都說(shuō)財(cái)務(wù)會(huì)計(jì)越老越吃香，實(shí)際上是這樣嗎？其實(shí)不管年齡工齡如何 </span></p></a></li><li id="emypjib" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_5799991.html" target="_blank"><p class="ellipsis-3">總資產(chǎn)現(xiàn)金回收率為負(fù)數(shù)說(shuō)明什么情況啊？越高越好還是越低越好？</p> <p class="answer"><span id="vbmyqtn" class="more ellipsis" style="width: 100%; display: 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{layout:"head",data:[{extendToolList:[{label:h,name:"個(gè)稅計(jì)算器",status:i,url:"https:\u002F\u002Fm.job5191.cn\u002Ftools\u002Fpersonal_tax_new\u002F"},{label:h,name:"應(yīng)稅貨物或勞務(wù)",status:i,url:"https:\u002F\u002Fm.job5191.cn\u002Ftools\u002Ftaxable_labour\u002F"}],extendCourse:[{name:"2026年企業(yè)所得稅匯算清繳填報(bào)實(shí)戰(zhàn)精講：從基礎(chǔ)到案例輕松搞定",url:"\u002Fcourse\u002Fcourse_15872.html"},{name:"真賬實(shí)操會(huì)計(jì)校長(zhǎng)班-四十期",url:"\u002Fcourse\u002Fcourse_15875.html"}],extendProblem:[{name:j,url:"\u002Fask\u002Fquestion_6182115.html"},{name:k,url:"\u002Fask\u002Fquestion_4482975.html"}],aboutQues:[{id:"6182115",title:j,tuid:"9699764",browse_count:"2081",addtime:"05-15",status:a,uid:"10025262",reply:"你好，因?yàn)橹苻D(zhuǎn)率和周轉(zhuǎn)天數(shù)是反比關(guān)系的。",taketime:"1652584298",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F69\u002F97\u002F64_avatar_middle.jpg?t=1651203325",user_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F02\u002F52\u002F62_avatar_middle.jpg?t=1651203491",reply_time:"2022-05-15"},{id:"4482975",title:k,tuid:"125439",browse_count:"3191",addtime:"04-17",status:a,uid:"13419244",reply:"同學(xué)您好，這不能說(shuō)的太絕對(duì)，越高的話(huà)，會(huì)占用流動(dòng)資金，可能會(huì)導(dǎo)致現(xiàn)金流減少",taketime:"1618666272",cat_id:b,from:f,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F12\u002F54\u002F39_avatar_middle.jpg?t=1651203186",user_head:"\u002F\u002Fpic1.acc5.cn\u002F013\u002F41\u002F92\u002F44_avatar_middle.jpg?t=2026053023",reply_time:"2021-04-17"},{id:8881,adv:l,title:"一名會(huì)計(jì)如何讓領(lǐng)導(dǎo)給你主動(dòng)加薪？",reply:"都說(shuō)財(cái)務(wù)會(huì)計(jì)越老越吃香，實(shí)際上是這樣嗎？其實(shí)不管年齡工齡如何",url:"https:\u002F\u002Fm.job5191.cn\u002Fxueli\u002F?a_id=349"},{id:"5799991",title:"總資產(chǎn)現(xiàn)金回收率為負(fù)數(shù)說(shuō)明什么情況啊？越高越好還是越低越好？",tuid:"9936338",browse_count:"3865",addtime:"03-09",status:a,uid:"14039832",reply:"你好，總資產(chǎn)現(xiàn)金回收率為負(fù)數(shù)說(shuō)明虧損了。投資項(xiàng)目現(xiàn)金流入小于現(xiàn)金流出，即現(xiàn)金凈流量是負(fù)數(shù)，該項(xiàng)目如不能提高現(xiàn)金凈流量，就應(yīng)該今早關(guān)閉，沒(méi)有投資價(jià)值了",taketime:"1646832074",cat_id:f,from:"2",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F93\u002F63\u002F38_avatar_middle.jpg?t=1675858583",user_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F03\u002F98\u002F32_avatar_middle.jpg?t=2026053023",reply_time:"2022-03-09"},{id:"5620528",title:"流動(dòng)資產(chǎn)周轉(zhuǎn)率是越高越好呢，還是月底越好呢",tuid:"9052138",browse_count:"1124",addtime:"02-13",status:a,uid:"9061301",reply:"你好，資金周轉(zhuǎn)率高好。",taketime:"1644714352",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F05\u002F21\u002F38_avatar_middle.jpg?t=1716000000",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F06\u002F13\u002F01_avatar_middle.jpg?t=1651203202",reply_time:"2022-02-13"},{id:"2680437",title:"老師請(qǐng)問(wèn)應(yīng)收賬款周轉(zhuǎn)率是不是越大越好，一般是多少？",tuid:"10155103",browse_count:"8558",addtime:"01-16",status:a,uid:"10326522",reply:"您好。周轉(zhuǎn)率又叫周轉(zhuǎn)次數(shù)，周轉(zhuǎn)次數(shù)越大，說(shuō)明收入越大，或者應(yīng)收賬款平均余額越小，那周轉(zhuǎn)天數(shù)就越來(lái)越少。也可以側(cè)面說(shuō)明企業(yè)都是很少賒銷(xiāo)，信用條件太緊，對(duì)顧客來(lái)說(shuō)，可能不太有利。",taketime:"1579156761",cat_id:m,from:n,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F15\u002F51\u002F03_avatar_middle.jpg?t=1651203961",user_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F32\u002F65\u002F22_avatar_middle.jpg?t=1651204011",reply_time:"2020-01-16"},{id:"5515776",title:"凈利潤(rùn)率越高越好，數(shù)值越高表明企業(yè)盈利能力越強(qiáng)",tuid:"14429072",browse_count:"5571",addtime:"01-09",status:a,uid:"13885142",reply:"盈利越高。說(shuō)明利潤(rùn)率越高。",taketime:"1641711918",cat_id:b,from:f,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F42\u002F90\u002F72_avatar_middle.jpg?t=1714035694",user_head:"\u002F\u002Fpic1.acc5.cn\u002F013\u002F88\u002F51\u002F42_avatar_middle.jpg?t=2026053023",reply_time:"2022-01-09"},{id:"6086567",title:" 判斷題：流動(dòng)比率速動(dòng)比率不是越高越好，因?yàn)榱鲃?dòng)資產(chǎn)流動(dòng)性越強(qiáng)，收益性可能越差",tuid:"12837597",browse_count:"581",addtime:"04-26",status:a,uid:"10903066",reply:"同學(xué)你好，這個(gè)題是對(duì)的",taketime:"1650945651",cat_id:b,from:m,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F012\u002F83\u002F75\u002F97_avatar_middle.jpg?t=1714095282",user_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F90\u002F30\u002F66_avatar_middle.jpg?t=1651204116",reply_time:"2022-04-26"},{id:"3965542",title:"為什么選B\n延遲支付貨款為什么會(huì)縮短現(xiàn)金周轉(zhuǎn)期？？\n延遲付款不耽誤了現(xiàn)金周轉(zhuǎn)嗎怎么會(huì)縮短呢想不明白\n再說(shuō)按他答案的公式減應(yīng)付賬款周轉(zhuǎn)期，那應(yīng)付贓款周轉(zhuǎn)期越大現(xiàn)金周轉(zhuǎn)期越少？？？\n1598422792405",tuid:"11692207",browse_count:"2618",addtime:"12-08",status:a,uid:"9805039",reply:"同學(xué)您好，現(xiàn)金周轉(zhuǎn)期=應(yīng)收賬款周轉(zhuǎn)期-應(yīng)付賬款周轉(zhuǎn)期+存貨周轉(zhuǎn)期。延遲付款的話(huà)應(yīng)付賬款周轉(zhuǎn)期增加，所以現(xiàn)金周轉(zhuǎn)期減少哦",taketime:"1607436047",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F69\u002F22\u002F07_avatar_middle.jpg?t=1651216774",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F80\u002F50\u002F39_avatar_middle.jpg?t=1651203374",reply_time:"2020-12-08"},{id:"3085710",title:"成本費(fèi)用總額占營(yíng)業(yè)收入的比例是越高越好，還是越低越好？如果越來(lái)越低，說(shuō)明什么？",tuid:"11770518",browse_count:"22636",addtime:"05-19",status:a,uid:"11147089",reply:"成本費(fèi)用總額占營(yíng)業(yè)收入比例越低，說(shuō)明公司賺1元錢(qián)，付出去的代價(jià)小，凈利潤(rùn)就越多，所以肯定是越低越好。\n這個(gè)比例越來(lái)越低，說(shuō)明公司有較好的規(guī)模效應(yīng)、成本費(fèi)用管理控制能力強(qiáng)、與上游企業(yè)的議價(jià)能力強(qiáng)……可以從這些考慮。當(dāng)然前提是公司的一切數(shù)據(jù)都是真實(shí)的。",taketime:"1589857959",cat_id:b,from:n,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F77\u002F05\u002F18_avatar_middle.jpg?t=1651216797",user_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F14\u002F70\u002F89_avatar_middle.jpg?t=1651216605",reply_time:"2020-05-19"}],wendaInfor:{detail:{id:58890,title:"應(yīng)收賬款周轉(zhuǎn)率越高越好因?yàn)樗砻魇裁?,summary:"應(yīng)收賬款周轉(zhuǎn)率越高越好因?yàn)樗砻鞴臼召~速度快，平均收賬期短，壞賬損失少，資產(chǎn)流動(dòng)快，償債能力強(qiáng)。\r\n應(yīng)收賬款周轉(zhuǎn)率是指在一定時(shí)期內(nèi)(通常為一年)應(yīng)收賬款轉(zhuǎn)化為現(xiàn)金的平均次數(shù)。",cat_id:o,content:"<p><img src="https:\u002F\u002Fal3.acc5.com\u002F_611ee0699a7f2.jpg" title="應(yīng)收賬款周轉(zhuǎn)率越高越好因?yàn)樗砻魇裁?quot; alt="應(yīng)收賬款周轉(zhuǎn)率越高越好因?yàn)樗砻魇裁?quot; width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"\u002F><\u002Fp><p><\u002Fp><p style="text-indent: 2em;">應(yīng)收賬款周轉(zhuǎn)率越高越好因?yàn)樗砻鞴臼召~速度快，平均收賬期短，壞賬損失少，資產(chǎn)流動(dòng)快，償債能力強(qiáng)。<\u002Fp><p style="text-indent: 2em;">應(yīng)收賬款周轉(zhuǎn)率是指在一定時(shí)期內(nèi)(通常為一年)應(yīng)收賬款轉(zhuǎn)化為現(xiàn)金的平均次數(shù)。<\u002Fp><p style="text-indent: 2em;">計(jì)算公式：<\u002Fp><p style="text-indent: 2em;">應(yīng)收賬款周轉(zhuǎn)率=賒銷(xiāo)收入凈額\u002F應(yīng)收賬款平均余額=(當(dāng)期銷(xiāo)售凈收入-當(dāng)期現(xiàn)銷(xiāo)收入)\u002F(期初應(yīng)收賬款余額+期末應(yīng)收賬款余額)\u002F2；<\u002Fp><p style="text-indent: 2em;">應(yīng)收賬款周轉(zhuǎn)率=當(dāng)期銷(xiāo)售凈收入\u002F(期初應(yīng)收賬款余額+期末應(yīng)收賬款余額)\u002F2；<\u002Fp><p style="text-indent: 2em;">應(yīng)收賬款周轉(zhuǎn)天數(shù)=360\u002F應(yīng)收賬款周轉(zhuǎn)率。<\u002Fp>",addtime:"2021\u002F08\u002F20",browse_count:3153,edit_uid:304,is_collect:g,update_time:p,type:q,cover:g,expire_time:g,status:q,time:p,img:"https:\u002F\u002Fal3.acc5.com\u002F_611ee0699a7f2.jpg",js_addtime:r,up_time:r,cat:{id:o,name:"實(shí)務(wù)"}},next:{id:58891,title:"小企業(yè)會(huì)計(jì)準(zhǔn)則匯算清繳分錄怎么做"},prev:{id:4,title:"計(jì)提社保公積金會(huì)計(jì)分錄是什么"},relevant:[{id:302,title:"什么是應(yīng)收賬款周轉(zhuǎn)率",summary:s,browse_count:31347,addtime:1577342919,url:"\u002Fwenda\u002Fquestion_302.html",reply:s},{id:32771,title:"應(yīng)收賬款在貸方和借方分別是什么意思",summary:t,browse_count:29160,addtime:1603948861,url:"\u002Fwenda\u002Fquestion_32771.html",reply:t},{id:86239,title:"應(yīng)收賬款周轉(zhuǎn)率計(jì)算公式是什么",summary:u,browse_count:28605,addtime:1665799137,url:"\u002Fwenda\u002Fquestion_86239.html",reply:u},{id:6689,title:"應(yīng)收賬款周轉(zhuǎn)率多少合適",summary:v,browse_count:28383,addtime:1589265268,url:"\u002Fwenda\u002Fquestion_6689.html",reply:v},{id:213,title:"應(yīng)收賬款平均余額計(jì)算公式",summary:w,browse_count:28365,addtime:1577333716,url:"\u002Fwenda\u002Fquestion_213.html",reply:w}]},hot_problem:{code:200,message:c,data:[{id:88887,title:"保安證是否全國(guó)通用"},{id:93262,title:"營(yíng)養(yǎng)師報(bào)考條件"},{id:41,title:"什么是ERP系統(tǒng)"}]},baidu:"{\"@context\":\"https:\u002F\u002Fziyuan.baidu.com\u002Fcontexts\u002Fcambrian.jsonld\",\"@id\":\"https:\u002F\u002Fm.job5191.cn\u002Fwenda\u002Fquestion_58890.html\",\"appid\":\"1555105112845036\",\"title\":\"應(yīng)收賬款周轉(zhuǎn)率越高越好因?yàn)樗砻魇裁碶",\"pubDate\":\"2021-08-20T06:51:32\",\"upDate\":\"2021-08-20T06:51:32\",\"data\":{\"WebPage\":{\"headline\":\"應(yīng)收賬款周轉(zhuǎn)率越高越好因?yàn)樗砻魇裁碶",\"fromSrc\":\"會(huì)計(jì)學(xué)堂\",\"domain\":\"職業(yè)培訓(xùn)\",\"category\":[\"問(wèn)答\"]},\"Question\":[{\"acceptedAnswer\":\"應(yīng)收賬款周轉(zhuǎn)率越高越好因?yàn)樗砻鞴臼召~速度快，平均收賬期短，壞賬損失少，資產(chǎn)流動(dòng)快，償債能力強(qiáng)。\\r\\n應(yīng)收賬款周轉(zhuǎn)率是指在一定時(shí)期內(nèi)(通常為一年)應(yīng)收賬款轉(zhuǎn)化為現(xiàn)金的平均次數(shù)。\"}],\"ImageObject\":[{\"contentUrl\":\"https:\u002F\u002Fal3.acc5.com\u002F_611ee0699a7f2.jpg\",\"scale\":\"5:2\"}],\"Author\":[{\"name\":\"會(huì)計(jì)學(xué)堂\",\"jobTitle\":[\"專(zhuān)注會(huì)計(jì)實(shí)操培訓(xùn)\"],\"headPortrait\":\"https:\u002F\u002Fal3.acc5.com\u002F10909599_5df9d1ef59ed0.jpg\"}]}}"}],fetch:{"Footer:0":{linkData:[]}},error:d,state:{errRedirect:d,fromChannel:d,localStorage:{token:c,userInfo:{},fromChannel:d,kingdeeToken:d,wx:{hx:c,unionid:c},kingdeeInfo:{expire_num:x,uid:x,admin_id:c,dbid:c}}},serverRendered:l,routePath:"\u002Fwenda\u002Fquestion_58890.html",config:{_app:{basePath:"\u002F",assetsPath:"\u002F_nuxt\u002F",cdnURL:d}}}}("9","5","",null,"1","15",0,"稅",false,"老師，周轉(zhuǎn)率=周轉(zhuǎn)次數(shù)，周轉(zhuǎn)天數(shù)=360\u002F次數(shù)，\n周轉(zhuǎn)率=1年內(nèi)應(yīng)收賬款變現(xiàn)的平均次數(shù)\n周轉(zhuǎn)天數(shù)=企業(yè)取得應(yīng)收賬款的權(quán)利到收回款變現(xiàn)的時(shí)間\n這2個(gè)文字啥區(qū)別。看不懂，為什么周轉(zhuǎn)率越大越好，周轉(zhuǎn)天數(shù)越小越好，看不懂了","應(yīng)收賬款增長(zhǎng)率越高越好還是越低越好為什么，適合所有行業(yè)嗎",true,"6","4",5,1629413492,1,"2021-08-20T06:51:32","應(yīng)收賬款周轉(zhuǎn)率是企業(yè)在一定時(shí)期內(nèi)銷(xiāo)售收入與平均應(yīng)收賬款余額之比。它是衡量企業(yè)應(yīng)收賬款周轉(zhuǎn)速度及管理效率的指標(biāo)。","應(yīng)收賬款的借方和貸方共有四種情況，各表示四種意思。\r\n1、應(yīng)收賬款的借方發(fā)生額：表示企業(yè)每次銷(xiāo)售產(chǎn)品（商品）或提供勞務(wù)給客戶(hù)的賒賬金額；\r\n2、應(yīng)收賬款的貸方發(fā)生額：表示客戶(hù)每次歸還企業(yè)的貨款或勞務(wù)費(fèi)金額。","應(yīng)收帳款周轉(zhuǎn)率=營(yíng)業(yè)收入\u002F平均應(yīng)收賬款余額。\r\n應(yīng)收賬款周轉(zhuǎn)率一般是在年度時(shí)采用的，所以本期一般就指本年度營(yíng)業(yè)收入。應(yīng)收賬款是企業(yè)流動(dòng)資產(chǎn)除存貨外的另一重要項(xiàng)目。應(yīng)收賬款周轉(zhuǎn)率是企業(yè)在一定時(shí)期內(nèi)賒銷(xiāo)凈收入與平均應(yīng)收賬款余額之比。","應(yīng)收賬款周轉(zhuǎn)率是指在一定時(shí)期內(nèi)（通常為一年）應(yīng)收賬款轉(zhuǎn)化為現(xiàn)金的平均次數(shù)。應(yīng)收賬款周轉(zhuǎn)率是用于衡量企業(yè)應(yīng)收賬款流動(dòng)程度的指標(biāo)，一般來(lái)說(shuō)應(yīng)收賬款周轉(zhuǎn)率社會(huì)平均值為7.8。","應(yīng)收賬款平均余額指的是平均周轉(zhuǎn)期內(nèi)應(yīng)收賬款的平均數(shù)。應(yīng)收賬款的周轉(zhuǎn)次數(shù)=360天\u002F應(yīng)收賬款周轉(zhuǎn)天數(shù)(為了簡(jiǎn)化計(jì)算按照一年360天計(jì)算)，\r\n應(yīng)收賬款的的平均余額=銷(xiāo)售收入凈額\u002F應(yīng)收賬款周轉(zhuǎn)次數(shù)。","-"));</script><script 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