流动资产周转率

论流动资产周转率

On the Turnover Rate of Circulating Assets

营运能力指标涉及存货周转率、营运资本周转率、总资产周转率、应收账款周转率、流动资产周转率和非流动资产周转率共六个指标。

Operational capacity indicator relates to the accounts receivable turnover , inventory turnover , current asset turnover , working capital turnover ratio , non-current asset turnover and total asset turnover , total of six indicators .

重视程度相对较低的四项指标是流动比例、总资产周转率、存货周转率和利息保障倍数。

The indexes comparatively low are as follows : current ratio , total assets turnover , inventory turnover ratio and interest coverage ratio .

流动资产质量的周转性可以通过对流动资产周转率、存货周转率、应收账款周转率、经营活动现金流量与营业利润比指标分析来进行评价。

The efficiency of the current assets quality can flow through asset turnover , inventory turnover , accounts receivable turnover and operating cash flow and operating profit ratio .