[FAR] The receivables turnover = net credit sales / average receivables

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매출채권전환율이란?

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■ The accounts receivable turnover is the ratio of sales to average receivables.

 

The accounts receivable turnover ratio equals net credit sales divided by average accounts receivable.

 

즉, 매출채권 전환율 = Sales/ Average Receivables

 

 

■ The accounts receivable turnover ratio를 다른 말로 하면,

 

= Net Credit Sales/ Average Accounts Receivables

 

The accounts receivable turnover ratio equals net credit sales over average accounts receivable.

 

 

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매출채권전환율 커지는 경우

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Subtracting an equal amount from the numerator and denominator increases a fraction greater than 1.0.

분자와 분모에서 같은 수를 빼주면 비율이 1보다 커짐.

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Tightening of credit-granting policies will decrease net credit sales and receivables.

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매출채권 전환율 작아지는 경우

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Accounts receivable turnover will decrease if net credit sales decrease or average accounts receivable increases.

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※ Adding an equal amount to both the numerator and denominator decreases a fraction greater than 1.0.

 

즉, 분자와 분모에 같은 수를 더해주면 작아진다.

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Fictitious sales increase both the numerator and denominator.

 

Liberalization of credit policy will increase receivables.