問題已解決
應(yīng)收賬款周轉(zhuǎn)率比均值低,存貨周轉(zhuǎn)率比均值高,總資產(chǎn)周轉(zhuǎn)率比均值高,怎么分析營運能力
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應(yīng)收賬款周轉(zhuǎn)率=收入/應(yīng)收賬款平均余額。
存貨周轉(zhuǎn)率=收入/存貨平均余額。
若存貨周轉(zhuǎn)率上升,而應(yīng)收賬款周轉(zhuǎn)率下降,表明存貨轉(zhuǎn)換為應(yīng)收賬款的速度較快,但應(yīng)收賬款轉(zhuǎn)換為現(xiàn)金的速度變慢,表明企業(yè)經(jīng)營遇到了困難,企業(yè)應(yīng)該放寬了信用政策,擴大了賒銷規(guī)模,要關(guān)注應(yīng)收賬款的壞賬風險;
2022 04/20 21:34
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