销售销售未偿还（DSO）
What is Days Sales Outstanding (DSO)?
Accounts Receivable Daysis an accounting concept related to Accounts Receivable. Accounts receivable refers to the amount of money owed to the company by its clients. This is money that the company has the right to receive at a later date as the company has already provided the service to the client.
Accounts receivable days refers to the length of time an invoice takes to clear all Accounts Receivable, or how long it takes to receive the money for goods a company sells. This is useful for determining how efficient the company is at receiving whatever short-term payments it is owed. While accounts receivable days can vary from industry to industry, you are generally looking for a balance between giving your client enough time to get the money and collecting the money after the service as quickly as possible.
而计算应收账款天给valuable insight into the effectiveness of a company's collection process, it is an account focused approach. This calculation does not take into consideration the client behind the account. To supplement this shortfall, it is recommended to use other calculations, such as accounts receivable aging, to get a more complete picture of a company's collection process.
应收账款日公式是什么？
这formula for Accounts Receivable Days是：
- Accounts Receivable Days = (Accounts Receivable / Revenue) x Number of Days In Year
出于计算的目的，通常假定一年中有360天（40天40天）。应收账款日通常可以在财务报表预测模型上找到。
有趣的是，有关技术公司苹果公司的一份报告最近表示苹果为其产品报酬before实际上，它必须为他们付费。实际上，这意味着苹果的应收账款（AR）天比应付帐款（AP）天。该比率很重要，因为它意味着苹果可以有效地将产量提高到最大的消费者需求水平，并且永远不会受到现金流量的限制（并非无论如何在银行中有100亿美元）。大多数公司都不处于这种情况下，因此为了避免生产自由现金，希望最大程度地减少差异arDays andAP天。
In Apple's case, consumers pay for their products within 18 days but Apple does not have to pay suppliers for 83 days which implies they have money coming in roughly 4.5x faster than going out (this would be if they sold products for what it cost to purchase which they do not, in reality their income flow would be 9x faster or greater than their expenditure).
这个概念有时可能有些违反直觉，因此下面提供了一个示例来说明原理。
Examples of Accounts Receivable Days
这是我们使用上面列出的公式计算的一个简单示例：
Company ABC currently has $100 in their accounts receivable and their revenue is $700. We can then use the Accounts Receivable Days formula to calculate the effectiveness of Company ABC's accounts receivable process.
Accounts Receivable Days = (Accounts Receivable / Revenue) x Number of Days In Year
Accounts Receivable Days = ($100 [Accounts Receivable] / $700 [Revenue]) * 360 [Number of Days in a Year]
Accounts Receivable Days = 0.14286 * 360
应收日期= 51.42857
Typically companies give their clients about 30 days to pay their invoices. Using the Accounts Receivable Days ratio of ~51.43 that we found earlier, we can then compare it to the 30 day company standard. When compared, it reveals that Company ABC is giving their clients nearly double their standard invoice time. Based on this, Company ABC should improve their collection process.
这是一个更复杂的例子：
Imagine there is a company that only sells chairs and has $100 in the bank. Each chair costs $10 to produce and retails for $20. The company has a contract with its suppliers saying it will pay for materials 15 days after delivery but on average, its customers do not pay for products until 30 days (1 month free credit deal or similar) after purchase. So what does this imply?
Again for simplicity, we assume that the company receives the materials, converts them into a chair and sells the chair all within 1 day. So on day 1, the company takes delivery of materials for 10 chairs and sells all 10 to consumers and still has $100 in the bank. On day 16, it has to pay the supplier this $100 and will have $0 in the bank until day 31 where it receives $200 for the parts. This means that from day 16 until day 31, the company has no money and cannot produce so maximum profit per month is $100.
如果公司要减少消费者必须支付的时间低于必须支付供应商的时间，它将在必须付款之前获得报酬这意味着它可能会无休止地产生，并且永远不会用完现金。现在，没有公司使用其全部现金储备来订购股票，因此这个想法在这里有所下降，但本金仍然适用。
Days Sales Outstanding
以下视频很好地解释了应收款或销售销售的日期销售。
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