請問 debtor collection day 點計?
回答 (1)
2010-10-23 12:19 am
✔ 最佳答案
Debtor Collection Period = (Average Debtors / Credit Sales) x 365 ( = No. of days) (average debtors = debtors at the beginning of the year + debtors at the end of the year, divided by 2)Credit Sales are all sales made on credit (i.e. excluding cash sales)
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