平均收账期=360/应收账款周转率。平均收账期是应收账款余额与平均日赊销额的比值。用以衡量企业某一年内总体应收账款的时间长度。通常以天数表示。对销售季节性明显的公司,这一指标被动较大。
同时平均账期能够反映企业的信誉度,提示企业内部
资金流动状况,以便于经营者更为充分的利用流动资金,控制
现金流。
初级会计职称考试章节知识点归纳,祝你轻松取证。
移动端题库:http://m.hqwx.com/tiku/cjkj/?utm_campaign=baiduhehuoren
PC端题库:http://hqwx.com/tiku/cjkj/?utm_campaign=baiduhehuoren
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/9f2f070828381f30709cd73dbb014c086f06f099?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_450%2Ch_600%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
2023年二级建造师-备考资料大礼包
¥1
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/e850352ac65c103866afe156a0119313b17e8954?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_450%2Ch_600%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
二建转一建备考福利会
¥0.1
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/8694a4c27d1ed21ba91a0171bf6eddc450da3f56?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_450%2Ch_600%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
2022年中级经济师-母题班第一课
¥0.1
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/e61190ef76c6a7efaeeb87b2effaaf51f2de6650?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_450%2Ch_600%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
2022年初级经济师-母题班第一课
¥0.1
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/8c1001e93901213f44b7144846e736d12e2e959a?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_450%2Ch_600%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
2023年初级会计职称 基础精讲班
¥299
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/e1fe9925bc315c602e13317b9fb1cb134854779b?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_450%2Ch_600%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
2022年中级会计职称 备考资料包
¥9
![](https://video.ask-data.xyz/img.php?b=https://iknow-pic.cdn.bcebos.com/54fbb2fb43166d22f8f14f00542309f79152d2a4?x-bce-process=image%2Fresize%2Cm_lfit%2Cw_450%2Ch_600%2Climit_1%2Fquality%2Cq_85%2Fformat%2Cf_auto)
2022年执业药师-母题提分班
¥199
查
看
更
多