Principles of Financial Accounting · 免费预览
利用财务比率衡量应收账款效率
应收账款周转率和应收账款周转天数衡量公司将赊销转化为现金的速度，反映收款效率和信用政策的质量。
1. Why collection speed matters
Why collection speed matters
2. Receivables turnover
Receivables turnover
3. Days' sales outstanding
Days' sales outstanding
4. Reading the trend
Reading the trend
5. Turnover inputs
What data are needed to compute receivables turnover?
6. Computing turnover
Net credit sales are 900,000 dollars and average accounts receivable is 112,500 dollars. Compute receivables turnover.
7. Computing DSO
Receivables turnover is 8. Compute days' sales in receivables, rounded to the nearest whole day.
8. Interpreting DSO versus terms
A company's credit terms are net 30, and its DSO is 46 days. What is the most reasonable conclusion?
9. Average receivables
Beginning receivables are 100,000 dollars and ending receivables are 125,000 dollars. Compute average accounts receivable in dollars, number only.
10. Days sales outstanding direct
Average receivables are 112,500 dollars and daily credit sales are 2,466 dollars. Compute days sales outstanding by dividing average receivables by daily credit sales, rounded to the nearest whole day.