浅谈流动比率与应收帐款周转率的关系  

Discussion on the relationship between current ratio and turnover ratio of receivables

作　　者：袁牧星[1] 

机构地区：[1]中南大学计财处,湖南长沙410083

出　　处：《企业技术开发》2005年第8期92-93,共2页Technological Development of Enterprise

摘　　要：在企业财务报表分析当中,流动比率是一个很重要的指标。一般情况下,营运周期、流动资产存货和应收帐款的周转率是影响流动比率的主要因素。文章着重分析和探讨了应收帐款的周转速度对流动比率的影响。Current ratio is a very important index in company financial statement analysis. Normally, operating cycle,inventories and turnover ratio of receivables is the basic elements to influence the current ratio.This paper analyzes the influences to current ratio by turnover speed of receivables.

关 键 词：流动比率 应收帐款 周转速度 

分 类 号：F275[经济管理—企业管理]