Operating capacity can reflect the capital turnover of an enterprise. Through analysis, the operating status and management level of the enterprise can be understood.The turnover rate of accounts receivable reflects the relationship between credit sales income and the average balance of accounts receivable, and can analyze the realization speed and management efficiency of accounts receivable.The faster the inventory turnover rate is, the higher the inventory turnover rate is, and the stronger the enterprise's operation ability is;The turnover rate of fixed assets is an important indicator to evaluate the efficiency of the use of fixed assets by enterprises.