在一定时期内应收账款周转的次数越多，表明应收账款回收速度越快，企业管理

在一定时期内应收账款周转的次数越多，表明应收账款回收速度越快，企业管理工作的效率越高。这不仅有利于企业及时收回贷款，减少或避免发生坏帐损失的可能性，而且有利于提高企业资产的流动性，提高企业短期债务的偿还能力。

The more accounts receivable turnover times in a certain period, the faster the recovery speed of accounts receivable and the higher the efficiency of enterprise management. This is not only conducive to the timely recovery of loans and reduce or avoid the possibility of bad debt losses, but also conducive to improving the liquidity of enterprise assets and the repayment ability of enterprise short-term debts.

In a certain period of time, the more accounts receivable turnover times, the faster the accounts receivable recovery rate, the higher the efficiency of enterprise management. This will not only help enterprises to recover loans in time, reduce or avoid the possibility of bad debt loss, but also help to improve the liquidity of enterprise assets and the ability to repay short-term debts.