ratio of accounts receivable to net sales

简明释义

应收帐款对净销售额比率

英英释义

例句

1.An increasing ratio of accounts receivable to net sales can signal potential cash flow problems.

增加的应收账款与净销售额的比率可能预示着潜在的现金流问题。

2.Investors often look at the ratio of accounts receivable to net sales to assess a company's liquidity.

投资者通常会查看应收账款与净销售额的比率来评估公司的流动性。

3.Management decided to tighten credit terms after noticing the ratio of accounts receivable to net sales was rising.

管理层决定收紧信贷条款，因为注意到应收账款与净销售额的比率在上升。

4.A high ratio of accounts receivable to net sales might suggest that the company is extending too much credit to its customers.

高的应收账款与净销售额的比率可能表明公司对客户的信贷过多。

5.The company's ratio of accounts receivable to net sales indicates how effectively it is collecting payments from customers.

该公司的应收账款与净销售额的比率显示它在从客户那里收款的有效性。

作文

Understanding financial metrics is crucial for any business, especially when it comes to managing cash flow and assessing the overall financial health of a company. One important metric that can provide valuable insights into a company's efficiency in collecting payments from its customers is the ratio of accounts receivable to net sales. This ratio essentially measures how well a company is converting its sales into cash by comparing the amount of money owed by customers (accounts receivable) to the total sales made (net sales). By analyzing this ratio, businesses can identify potential issues in their credit policies or collection processes.The ratio of accounts receivable to net sales is calculated by dividing the total accounts receivable by net sales over a specific period. A high ratio may indicate that a company has a large amount of outstanding invoices, which could suggest that customers are taking longer to pay or that the company is extending credit too liberally. Conversely, a low ratio might suggest that the company is efficient in collecting payments, which is generally a positive sign for cash flow management.For instance, consider a company that has $100,000 in accounts receivable and $500,000 in net sales over the same period. The ratio of accounts receivable to net sales would be 0.2, or 20%. This means that for every dollar of sales, the company has 20 cents tied up in accounts receivable. If this ratio increases over time, the company may need to investigate why customers are delaying payments. It could be due to economic conditions, changes in customer behavior, or inefficiencies within the company's billing processes.Monitoring the ratio of accounts receivable to net sales can help businesses make informed decisions regarding their credit policies. For example, if a company notices that its ratio is consistently high, it may decide to tighten credit terms or improve its collection efforts. This proactive approach can help mitigate the risk of bad debts and improve cash flow.Moreover, comparing the ratio of accounts receivable to net sales with industry benchmarks can provide additional context. If a company’s ratio is significantly higher than the industry average, it may signal underlying problems that need to be addressed. On the other hand, if it is lower, it might indicate a competitive advantage in managing receivables.In addition to cash flow implications, the ratio of accounts receivable to net sales also relates to overall business strategy. Companies focused on growth may choose to extend credit to attract more customers, which could initially increase this ratio. However, they must balance growth with the risk of accumulating bad debts, which could harm long-term sustainability.In conclusion, the ratio of accounts receivable to net sales is a vital indicator of a company's financial health and operational efficiency. By regularly monitoring this ratio, businesses can gain insights into their collections process, adjust credit policies, and ultimately ensure they maintain a healthy cash flow. Understanding this metric is essential for any business aiming to thrive in a competitive market, as it directly impacts profitability and sustainability. Companies should not only calculate this ratio but also analyze trends over time and benchmark against industry standards to make informed strategic decisions.

理解财务指标对任何企业来说都是至关重要的，尤其是在管理现金流和评估公司整体财务健康状况时。一个可以提供有关公司从客户收款效率的重要指标是应收账款与净销售额的比率。这个比率基本上衡量了一家公司将销售转化为现金的能力，通过比较客户所欠款项（应收账款）与总销售额（净销售额）。通过分析这个比率，企业可以识别出其信用政策或收款流程中潜在的问题。应收账款与净销售额的比率是通过将总应收账款除以特定时期的净销售额来计算的。高比率可能表明公司有大量未结发票，这可能表明客户付款时间较长，或者公司过度放宽信用。相反，低比率可能表明公司在收款方面效率较高，这通常是现金流管理的积极迹象。例如，考虑一家公司的应收账款为100,000美元，净销售额为500,000美元。在同一时期内，应收账款与净销售额的比率将为0.2，或20%。这意味着每销售一美元，公司就有20美分被占用在应收账款中。如果这个比率随着时间的推移而增加，公司可能需要调查客户延迟付款的原因。这可能是由于经济条件、客户行为的变化或公司内部账单处理效率低下。监控应收账款与净销售额的比率可以帮助企业做出关于其信用政策的明智决策。例如，如果一家公司注意到其比率持续偏高，它可能会决定收紧信用条款或改善收款工作。这种主动的做法可以帮助降低坏账风险并改善现金流。此外，将应收账款与净销售额的比率与行业基准进行比较可以提供额外的上下文。如果一家公司的比率显著高于行业平均水平，这可能表明需要解决的潜在问题。另一方面，如果比率较低，则可能表示在管理应收账款方面具有竞争优势。除了现金流影响外，应收账款与净销售额的比率还与整体商业战略相关。专注于增长的公司可能选择延长信用期以吸引更多客户，这可能会最初增加该比率。然而，他们必须在增长与积累坏账的风险之间取得平衡，因为这可能会损害长期可持续性。总之，应收账款与净销售额的比率是公司财务健康和运营效率的重要指标。通过定期监测这一比率，企业可以深入了解其收款流程，调整信用政策，并最终确保维持健康的现金流。理解这一指标对于任何希望在竞争市场中蓬勃发展的企业都是必不可少的，因为它直接影响到盈利能力和可持续性。公司不仅应计算这一比率，还应分析随时间变化的趋势，并与行业标准进行基准比较，以做出明智的战略决策。