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传统的应收账款周转率的计算公式不能很好地反映应收账款的周转情况,为此,本文经过分析提出了改进后的应收账款周转率的计算公式,旨在提高会计信息的质量。
The traditional formula for calculating the turnover of accounts receivable can not reflect the turnover of accounts receivable well. Therefore, this paper analyzes the calculation formula of the improved accounts receivable turnover to improve the accounting information the quality of.