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1·Empirical evidence show that, the efficiency of capital turnover as well as the quality of accounting information depends on whether the enterprise can effectively manage the accounts receivables.

实践证明，企业应收账款管理是否有效，不仅直接关系到企业资金周转效率，也会影响其会计信息的质量。

2·The higher the turnover rate the more liquid the company's receivables.

该周转率越高，公司的应收账款流动性越强。