Compared with 2015, the operating revenue of Jingbo Logistics Co., Ltd. increased by 14.7% and accounts receivable by 13.8%. The growth rate of accounts receivable is much higher than the growth rate of income, which restricts the capital flow of the enterprise and is not conducive to the steady development of the enterprise. The turnover rate and turnover days of receivables of Jingbo logistics company from 2015 to 2019 are shown in the table:
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