The turnover rate of accounts receivable is an index used to measure the flow degree of enterprise accounts receivable, which can analyze the realization speed and management efficiency of accounts receivable.It indicates the time it takes for a company to change from the right to receive accounts receivable to the time it takes to collect the money and turn it into cash.The higher the turnover rate of accounts receivable, the more turnover times, indicating that the faster the recovery rate of accounts receivable, the higher the efficiency of enterprise management, the stronger the liquidity of assets, and the stronger the short-term solvency.