1個回答
Sinny助教
2018-01-17 13:13
該回答已被題主采納
同學你好,Average collection period = receivables / sales per day
一般是365/accounts receivable turnover
所以recent year: 365/(sales0/AR0)=19, accounts receivable(AR0)=15.6164
Next year: 365/(390/ar1)=15 ar1=16.027
Change in ar=16.027-15.5154=0.41
