一般情况下，应收账款周转率越高，说明企业的资金周转速度越快，坏账风险较

In general, the higher the receivables turnover ratio, the faster the company’s capital turnover and the lower the risk of bad debts. In recent years, the average turnover rate of accounts receivable in the logistics industry is 17.11. Among them, the turnover rate of accounts receivable of port enterprises has been maintained at about 10 times, while the average turnover rate of accounts receivable of Jingbo Logistics Company is 5.51, which is lower than the industry average. Beijing Bo Logistics Co., Ltd. account receivables turnover days in 2015 was 69.58 days, 2016 account receivables turnover days was 62.08 days, 2017 account receivables turnover days was 69.58 days, 2018 account receivables turnover days was 60.97 days, 2019 The turnover days of accounts receivable is 72.01 days, which are beyond the 60-day credit period stipulated by Beijing Bo Logistics Co., Ltd., and the cash realization ability is weak. As an important part of current assets, accounts receivable, if it cannot be recovered in time, the liquidity turnover efficiency is bound to be affected.

In general, the higher the turnover rate of accounts receivable, indicating that the faster the capital turnover of enterprises, the risk of bad debts is small. In recent years, the average turnover rate of accounts receivable in the logistics industry was 17.11, of which the turnover rate of accounts receivable of port enterprises has been maintained at about 10 times, while the turnover rate of accounts receivable of Jingbo Logistics Company is 5.51, which is lower than the industry average. Jingbo Logistics Company's accounts receivable turnover days in 2015 69.58 days, accounts receivable turnover days in 2016 62.08 days, accounts receivable turnover days in 2017 69.58 days In 2018, accounts receivable turnover days of 60.97 days, accounts receivable turnover days of 72.01 days in 2019, are beyond the 60 days of credit period stipulated by Jingbo Logistics Company, capital realization capacity is weak. Accounts receivable as an important part of liquid assets, if not recovered in time, liquidity turnover efficiency is bound to be affected.

Generally, the higher the turnover rate of accounts receivable, the faster the capital turnover speed of the enterprise, and the less the risk of bad debts. In recent years, the average turnover rate of accounts receivable in logistics industry is 17.11, among which the turnover rate of accounts receivable in port enterprises has been maintained at about 10 times, while the average turnover rate of accounts receivable in Jingbo logistics company is 5.51, lower than the industry average. The turnover days of receivables of Jingbo logistics company in 2015, 2016, 2017, 2018 and 2019 are 69.58 days, 62.08 days, 69.58 days, 60.97 days, 72.01 days, all of which exceed the 60 day credit period stipulated by Jingbo logistics company, and the liquidity of funds is weak. As an important part of current assets, if accounts receivable cannot be recovered in time, the working capital turnover efficiency will be affected.