【正文】 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 ba。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 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 products are based on credit sales39。.Therefore can not be generalized for all accounts receivable. According to internationally accepted practice, accounts receivable more than 1 year should be considered as bad debts are written off as nonperforming assets. Fact receivables of more 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 accounts receivable indicators are bills receivable included cash, can increase sales ine to increase profits. profits, how much cash will flow to the enterprise 39。s accounts receivable. Higher the quality of the pany39。good or bad indicator of the quality of receivables is a description of the quality of the receivables t mainly from shouldThe speed of recovery of the size of the receivables, accounts receivable and accounts receivable improvement in several aspects described. If a pany39。 to achieve this idealized target pany have socalled zero working capital policy in the management of working capital to take an extreme management strategy which through accelerated cash working capital as well as the process of production and operation of all aspects of the highspeed operation, the most significant reduction in inventory and accounts receivable。 JaneSingle, that should do the spot cash. The piano working capital policy39。Accounts ReceivableAuthor: M. Elizabeth Haywood, Donald.First, the quality of receivables qualitative definition Accounts receivable is a gratuitous amount of funds used. Oversupply of the market. Providers demand a concession. But from the point of view of financial management speak. Receivables less the more conducive to the rapid flow of cash so as to maximize profits. Enterprise managers hope to achieve their dream of zero working capital39。這充分說明了我國大多數企業(yè)仍保持著寬松的信用政策，而且存在著壞賬準備計提嚴重不足的現(xiàn)狀。整個上市公司近幾年的變化趨勢統(tǒng)計如下:%，其他三年基本上比較穩(wěn)定。按照國際上通行的做法1年以上的應收賬款應視為壞賬，應當折算為現(xiàn)值來計且，故1年以上應收賬款理應視為不良資產予以沖銷。1年內應收賬款比重和1年以上應收賬款比重同樣數量的應收賬款也存在好壞之分，不同賬齡應收賬款的變現(xiàn)能力也不相同，高齡應收賬款的變現(xiàn)能力一般較弱。該指標反映企業(yè)期初、期末應收賬款回收速度的變化趨勢。因此如果1年內應收增長與總應收增長比大于1，說明與上年相比應收賬款中1年內應收賬款所占比例有所增加，高賬齡應收賬款的比例減少了，這說明了企業(yè)做出了努力縮短了應收賬款回收期，改善了應收賬款的質量。1年內應收增長與總應收增長比=1年內應收賬款增長比率/應收賬款增長比率1年以上應收增長與總應收增長比1年以上應收賬款增長比率/應收賬款增長比率。應收增長與主營業(yè)務收入增長比=應收賬款增長比率/主營業(yè)務收入增長比率。該指標是以量為衡量標準的，如果大于1，說明與去年相比應收賬款的增長大于流動資產的增長反映了應收賬款占流動資產的比例越來越大。反映應收賬款較之前一年的改