当应收账款的坏账计提越多，应收账款周转率X越高，也即企业对未来应收账款

当应收账款的坏账计提越多，应收账款周转率X越高，也即企业对未来应收账款可收回金额的估计越保守，应收账款周转率X越高。通俗地理解，就是每一元钱的应收账款，在一个特定的会计期间里可以创造X元的销售收入。因此较高的应收账款周转率意味着收账迅速，账龄较短，短期偿债能力强，坏账损失少。企业通过对于较高应收账款周转率的分析，将会在下一个会计期间适量减少坏账计提比例，如此循环，企业会达到一个适合自身经营发展的应收账款坏账计提的恰当的余额百分比。

当应收账款的坏账计提越多，应收账款周转率X越高，也即企业对未来应收账款可收回金额的估计越保守，应收账款周转率X越高。通俗地理解，就是每一元钱的应收账款，在一个特定的会计期间里可以创造X元的销售收入。因此较高的应收账款周转率意味着收账迅速，账龄较短，短期偿债能力强，坏账损失少。企业通过对于较高应收账款周转率的分析，将会在下一个会计期间适量减少坏账计提比例，如此循环，企业会达到一个适合自身经营发展的应收账款坏账计提的恰当的余额百分比。

When the bad debt provision of accounts receivable is more, the turnover rate X of accounts receivable is higher, that is to say, the more conservative the enterprise's estimate of the recoverable amount of future accounts receivable is, the higher the turnover rate X of accounts receivable is. It is generally understood that the receivables of each yuan can generate sales revenue of X Yuan in a specific accounting period. Therefore, a high turnover rate of accounts receivable means that the accounts are collected quickly, the account age is short, the short-term solvency is strong, and the bad debt loss is small. Through the analysis of high turnover rate of accounts receivable, the enterprise will reduce the proportion of bad debt provision in the next accounting period. In such a cycle, the enterprise will reach an appropriate balance percentage of bad debt provision of accounts receivable suitable for its own operation and development.<br>