debtor control ratio

简明释义

债务人控制比率

英英释义

例句

1.The company improved its debtor control ratio to ensure faster collections from clients.

公司提高了其应收账款控制比率，以确保从客户那里更快地收款。

2.A declining debtor control ratio may signal potential cash flow problems for the business.

下降的应收账款控制比率可能预示着企业潜在的现金流问题。

3.Investors often look at the debtor control ratio when evaluating a company's liquidity.

投资者在评估公司的流动性时通常会关注应收账款控制比率。

4.A high debtor control ratio indicates that a business is effective in managing its receivables.

高应收账款控制比率表明企业在管理其应收账款方面有效。

5.The finance team recommended improving the debtor control ratio to enhance cash flow.

财务团队建议改善应收账款控制比率以增强现金流。

作文

In the realm of finance and accounting, understanding various financial ratios is crucial for both businesses and investors. One such important metric is the debtor control ratio, which serves as a vital indicator of a company's efficiency in managing its accounts receivable. The debtor control ratio (应收账款控制比率) measures how effectively a company collects money owed by its customers. This ratio provides insights into the liquidity of the business and can significantly impact cash flow and overall financial health.To calculate the debtor control ratio, one typically uses the formula: Debtor Control Ratio = (Accounts Receivable / Total Credit Sales) x 100This formula helps to determine the percentage of credit sales that are still outstanding at any given time. A high debtor control ratio indicates that a company is effective at collecting payments from its customers, while a low ratio may suggest issues with credit management or customer payment practices.For example, consider a company that has accounts receivable amounting to $50,000 and total credit sales of $200,000 over a specific period. Using the formula, the debtor control ratio would be calculated as follows:(50,000 / 200,000) x 100 = 25%This means that 25% of the company's credit sales are still outstanding, which could be a cause for concern. If the industry average for this ratio is significantly lower, it may indicate that the company needs to improve its collection processes or revise its credit policies.Maintaining an optimal debtor control ratio is essential for ensuring that a business has sufficient cash flow to meet its operational needs. A company that allows too many debts to remain unpaid can face severe liquidity issues, potentially leading to financial distress. On the other hand, being overly aggressive in debt collection can strain customer relationships and harm the company's reputation.Moreover, the debtor control ratio can also serve as a benchmark for comparing performance against competitors within the same industry. By analyzing these ratios across different companies, stakeholders can identify best practices in credit management and implement strategies to enhance their own operations.In conclusion, the debtor control ratio plays a pivotal role in assessing a company's financial health and operational efficiency. It not only reflects how well a business manages its receivables but also influences its cash flow and profitability. For business owners and investors alike, keeping a close eye on this ratio is essential for making informed decisions and ensuring long-term success. As such, understanding and mastering the debtor control ratio is a fundamental aspect of financial literacy in today’s dynamic business environment.

在财务和会计领域，理解各种财务比率对企业和投资者至关重要。其中一个重要的指标是应收账款控制比率，它作为公司管理应收账款效率的重要指标。应收账款控制比率（debtor control ratio）衡量公司从客户那里收回欠款的有效性。这个比率提供了对企业流动性的洞察，并且可以显著影响现金流和整体财务健康。要计算应收账款控制比率，通常使用以下公式：应收账款控制比率 = (应收账款 / 总信用销售额) x 100这个公式帮助确定在任何给定时间内，多少比例的信用销售仍然未收回。较高的应收账款控制比率表明公司在收款方面有效，而较低的比率可能暗示着信用管理或客户付款实践的问题。例如，考虑一家公司的应收账款为50,000美元，总信用销售额为200,000美元。在特定时期内，使用公式计算出应收账款控制比率如下：(50,000 / 200,000) x 100 = 25%这意味着该公司的25%的信用销售仍然未收回，这可能是一个值得关注的问题。如果该比率的行业平均水平明显更低，则可能表明公司需要改善其收款流程或修订其信用政策。保持最佳的应收账款控制比率对于确保企业有足够的现金流以满足运营需求至关重要。允许过多的债务未支付的公司可能面临严重的流动性问题，可能导致财务困境。另一方面，过于积极的债务催收可能会紧张客户关系，损害公司的声誉。此外，应收账款控制比率还可以作为比较同一行业竞争对手表现的基准。通过分析不同公司的这些比率，利益相关者可以识别信用管理中的最佳实践，并实施策略以增强自身的运营。总之，应收账款控制比率在评估公司财务健康和运营效率方面发挥着关键作用。它不仅反映了企业管理应收账款的能力，还影响着其现金流和盈利能力。对于企业主和投资者而言，密切关注这一比率对于做出明智的决策和确保长期成功至关重要。因此，理解和掌握应收账款控制比率是当今动态商业环境中财务素养的基本方面。