定義：企業(yè)的應(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。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)。公司的應(yīng)收賬款在流動(dòng)資產(chǎn)中具有舉足輕重的地位。

使用：一般情況下，應(yīng)收賬款周轉(zhuǎn)率越高越好，周轉(zhuǎn)率高，表明賒賬越少，收賬迅速，賬齡較短；資產(chǎn)流動(dòng)性強(qiáng)，短期償債能力強(qiáng)；可以減少壞賬損失等。

公式：由通達(dá)信的財(cái)務(wù)數(shù)據(jù)而來(lái)，是歷年應(yīng)收賬款周轉(zhuǎn)率的和，可看企業(yè)的經(jīng)營(yíng)狀況轉(zhuǎn)好還是轉(zhuǎn)壞。

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{應(yīng)收賬款周轉(zhuǎn)率}{數(shù)越大，經(jīng)營(yíng)越好}

應(yīng)收賬款周轉(zhuǎn)率:DRAWTEXT_FIX(ISLASTBAR,0,0.15,0,'1 應(yīng)收賬款周轉(zhuǎn)率'),COLOR8000FF;

應(yīng)收周轉(zhuǎn)率2016:=STRCAT('',CON2STR(FINONE(172,2016,1231),2));

DRAWTEXT_FIX(ISLASTBAR,0.15,0.15,0,應(yīng)收周轉(zhuǎn)率2016),COLORYELLOW;

應(yīng)收周轉(zhuǎn)率2017:=STRCAT('',CON2STR(FINONE(172,2017,1231),2));

DRAWTEXT_FIX(ISLASTBAR,0.2,0.15,0,應(yīng)收周轉(zhuǎn)率2017),COLORYELLOW;

應(yīng)收周轉(zhuǎn)率2018:=STRCAT('',CON2STR(FINONE(172,2018,1231),2));

DRAWTEXT_FIX(ISLASTBAR,0.25,0.15,0,應(yīng)收周轉(zhuǎn)率2018),COLORYELLOW;

應(yīng)收周轉(zhuǎn)率2019:=STRCAT('',CON2STR(FINONE(172,2019,1231),2));

DRAWTEXT_FIX(ISLASTBAR,0.3,0.15,0,應(yīng)收周轉(zhuǎn)率2019),COLORYELLOW;

應(yīng)收周轉(zhuǎn)率2020:=STRCAT('',CON2STR(FINONE(172,2020,1231),2));

DRAWTEXT_FIX(ISLASTBAR,0.35,0.15,0,應(yīng)收周轉(zhuǎn)率2020),COLORYELLOW;

應(yīng)收周轉(zhuǎn)率2103:=STRCAT('',CON2STR(FINONE(172,2021,0331),2));

DRAWTEXT_FIX(ISLASTBAR,0.4,0.15,0,應(yīng)收周轉(zhuǎn)率2103),COLORYELLOW;

應(yīng)收周轉(zhuǎn)率2106:=STRCAT('',CON2STR(FINONE(172,2021,0630),2));

DRAWTEXT_FIX(ISLASTBAR,0.45,0.15,0,應(yīng)收周轉(zhuǎn)率2106),COLORYELLOW;