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:

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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.
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оборачиваемость средств по счетам дебиторов
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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.

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

  • accounts receivable turnover — Econ, Fin a ratio that shows how long the customers of a business wait before paying what they owe. This can cause cash flow problems for small businesses. EXAMPLE The formula for accounts receivable turnover is straightforward. Simply divide the …   The ultimate business dictionary

  • 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


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