Cash Conversion Cycle The duration between the sale of a firm's inventory and the collection of accounts receivable for the sale of that inventory.
资金周转周期公司出售库存及收到出售这项库存应收账款所需的时间。
2
Collection of an account receivable previously written off is evidence that the write-off was an error; the receivable should therefore be reinstated as an asset.
收回已核销的账款证明原来的核销是个错误，因此该笔应收款应重新被列为资产。
3
Collection of all accounts receivable items in order to maintain the lowest possible outstanding accounts at all times.