Renmin University of China 14Continued 三、应收账款周转率 ─ 应收账款周转率（receivable turnover ratio）是企业一定 时期的营业收入净额与应收账款平均余额的比率，又称“应 收账款周转次数”。它反映了企业收账的效率。
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average accounts receivable turnover ratio 平均应收账款周转率
turnover of receivable ratio [会计] 应收款项周转比率
Receivable e Turnover Ratio 应收账款周转率
turnover ratio of receivable 应收账款周转率
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