Empirical evidence show that, the efficiency of capital turnover as well as the quality of accounting information depends on whether the enterprise can effectively manage the accounts receivables.

实践证明，企业应收账款管理是否有效，不仅直接关系到企业资金周转效率，也会影响其会计信息的质量。

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The higher the turnover rate the more liquid the company's receivables.

该周转率越高，公司的应收账款流动性越强。

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