- receivable turnover
- оборачиваемость дебиторской задолженности; характеризует относительный размер дебиторской задолженности, эффективность продаж в кредит; рассчитывается делением выручки от реализации в кредит на среднюю сумму дебиторской задолженности.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
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receivable turnover ratio — index of the scope of credit that a business gives compared its sales as an assessment of its collection efficiency (Accounting) … English contemporary 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
Оборачиваемость дебиторской задолженности (RECEIVABLE TURNOVER) — Показатель использования активов, определяемый как отношение среднегодового объема продаж в кредит к среднему сальдо дебиторской задолженности … Словарь терминов по управленческому учету
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