The turnover rate of total assets is commonly used to measure the operating efficiency of the company's assets. Generally, the shorter the turnover time of assets, the faster the turnover speed, and the stronger the operating capacity. The turnover rate of total assets is equal to the turnover rate of fixed assets plus the turnover rate of current assets; these two turnover rates have a positive correlation with the turnover rate of total assets. The turnover rate of fixed assets is mainly used to analyze the utilization efficiency of fixed assets such as plant and equipment; the turnover rate of current assets reflects the turnover rate of current assets of the enterprise; the turnover rate of current assets can be further divided into the turnover rate of accounts receivable and inventory; the turnover rate of accounts receivable,