【正文】 re than one year to recover the possibility is very small. This article receivables divided into 1 year of accounts receivable and years accounts receivable aging analysis of accounts receivable is reasonable distribution of effects of different aging of accounts receivable ratio. whether there is more bad debts, bad debts and aging receivables.2. accounts receivable recovery rateAccounts receivable turnover ratio is used to reflect the index of the ability of the credit amount recovered during an accounting reflects the pany39。s assets operational efficiency. It refers to the ratio between the annual average balance of a particular accounting period net credit receivables. Accounts receivable turnover ratio = the amount of the annual credit sales / average accounts receivable balance due to the credit amount is difficult to determine in real economic life. Almost all the pany39。s products are based on credit sales39。 So here we use The annual sales ine instead of annual credit amount.3. accounts receivable how to improve the situation pared to the previous yearReflect receivables pared with the previous year to improve the situation indicators, mainly the reflection receivables of a size and recovery speed indicators pared with the previous year, reflecting the dynamic trend of the quality of receivables. Whether improved pared to the previous year.39。s determination to solve the historical burden of whether the enterprise in the near future. The indicators of growth in the following amounts and growth of current assets / current assets ratio = ratio of receivables growth current ratio. The indicator is based on a standard value t. Greater than 1. Receivables pared with last year39。s growth is greater than the growth of current assets reflects the increasing proportion of accounts receivable accounting for current assets. This indicator should also be receivable growth with the main business revenue growth than the bined term. Trade growth with the main business revenue growth = growth in accounts receivable ratio/ Main business ine growth rate. The index is also a measure of the standard: If greater than 1 pared with last year, reflecting the growing proportion of main business ine receivables pared with last year has deteriorated the contrary, if the result less than 1, and increased in the last year than the quality of receivables, reflecting the degree of attention of the accounts receivable management. 1 year trade growth and the growth in total receivables ratio = 1 year growth ratio of accounts receivable / accounts receivable growth rate is more than 1 year trade growth with total trade growth of more than 1 year receivables growth rate / receivables growth rate. These two indicators is relative to 1 as measured by t .1 receivables during the year proportion as possible of the total accounts receivable of aged receivables proportion of the smaller and more good. 1 year receivables growth and trade growth to greater than 1. Compared with the previous year 39。accounts receivable .1 receivables during the year the proportion of the increase of aged receivables reducing the proportion of which shows that panies made efforts to shorten the the receivables recovery period to improve the quality of the receivables t. Receivable turnover growth rate = (accounts receivable turnover ratio this year, a year earlier accounts receivable turnover ratio) / prior year accounts receivable turnover ratio. The indicator reflects the beginning and ending accounts receivable recovery speed trend. If the calculated result is greater than zero. Instructions contrary to the decline in this year39。s accounts receivable turnover ratio is greater than the recovery rate of the previous year39。s accounts receivable turnover ratio of accounts receivable if the calculation is less than zero. Should the recovery speed of the accounts receivable increased quality t has been improved. 1 year the proportion of accounts receivable and accounts receivable more than 1 year the same proportion of the number of accounts receivable good or bad, is not the same realization of different aging of accounts receivable. Aged receivables Liquidity is generally weak.If too much of an enterprise of aged receivables. Would seriously affect the quality of the assets of the enterprise, so that part is divided into receivables receivables receivables during the year and more than 1 year. Calculated for all then calculate the arithmetic average proportion of listed panies in different aging of receivables to total receivables. concluded that the entire listed panies.The proportion of receivables during the year the proportion of average receivables % 1 year mean of 3306%. Receivables of more than one year in accordance with the internationally accepted practice shall be regarded as bad debt should be discounted to present value to account and it is! Receivables years should be written off as nonperforming assets. Domestic enterprises by this criterion strictly enforced. Then the business will be onethird of the receivables transferred to the current cost of the total profits of the enterprise will be further reduced by twothirds of the accounts receivable current assets will be reduced to onethird of This shows that the proportion of our accounts receivable aging receivables.Throughout the listed panies in recent years, the trend statistics are as follows:Look at the trend from the past four years. Basically little change in 2002 only 1 year slightly higher proportion of accounts receivable up to 6841%. Other three are basically stable. This shows that in recent years, although the total receivables accounted for the proportion of main business ine reduces the improvement in quality t. Receivables still hidden within a large number of receivables aged over one year. Account Age receivables ratio high. This fully shows that the majority of enterprises in China still maintains a loose credit policy, and there is b