应收账款周转率 meaning in Chinese
accounts receivable turnover
receivable turnover ratio
Examples
- The analysis shows that ( 1 ) the debt financing strategy is mainly influenced by long - term asset growth ratio , short - term asset growth ratio , equity growth ratio and velocity of account receivable
分析表明： ( 1 )上市公司的债务融资策略主要受上市公司的长期资产增长率、流动资产增长率、权益增长率和应收账款周转率影响。 - Debt growth ratio has positive correlation with long - term asset growth ratio , short - term asset growth ratio and velocity of account receivable , and debt growth ratio has negative correlation with equity growth ratio
其中：债务增长率与长期资产增长率、流动资产增长率、应收账款周转率有显著正相关关系，与权益增长率有显著负相关关系。 - The results suggest fraud companies have higher debt ratio and proportion of other receivable to current assets , slower short - term liquidity , have lower ratio of days " sales in receivables , adjusted operational cash flow per share and smaller equity ' s centralization extent than nonfraud companies have . beside non - fraud companies , fraud companies are easier to receive non - standard unqualified auditing opinion
实证结果显示：舞弊公司与非舞弊公司相比有更高的负债比率、其他应收款占流动资产的比重，更差的短期偿债能力，更低的应收账款周转率、调整后每股现金和股权集中度，也更容易被注册会计师出具非标准无保留审计意见。