老师好，A/R turnover是 Sales / average Account receivables 还是 net credit sales / average account receivables? 谢谢。
王琛_品职助教 · 2021年01月09日
- 亲在二级财务科目中，使用前者哈
- 参考原版书 P2 FINANCIAL RATIO LIST 中的指标公式：Receivables turnover ratio = Total revenue ÷ Average receivables
- 关于你提到的分子的辨析，可以参考一级财务原版书中的原文 "Although limiting the numerator to sales made on credit in the receivables turnover would be more appropriate, credit sales information is not always available to analysts; therefore, revenue as reported in the income statement is generally used as an approximation."
- 也请参考类似问答：https://class.pzacademy.com/qa/25449