情報アイランド

「情報を制する者は世界を制す」をモットーに様々な情報を提供することを目指すブログです。現在はプログラミング関連情報が多めですが、投資関連情報も取り扱っていきたいです。

ディクテーションの実例128 売掛金回転率について

売掛金回転率について説明している下の動画でディクテーションをしてみました。

Receivables Turnover Ratio
http://www.investopedia.com/video/play/receivables-turnover-ratio/

下がディクテーションしてみた結果です。私はリスニング力が低いので聞き取れなかった部分もありました。そのような部分は?で表しています。また、リスニング力が低いため聞き間違えている部分も多いかと思います。

もし聞き間違えている部分を見付けたら、コメントで教えてくださるととてもありがたいです。


the receivables turnover ratio is an accounting measure used to quantify a firm's effectiveness in extending credit as well as collecting debts. while cash transactions have the advantage of ? balance sheet ? as the received payment for good or service, most companies often rely on credit sales which take place over a period of time. the receivables turnover ratio focuses on how efficient the company is in collecting these funds. to calculate the ratio, divide the firm's net credit sales by its average accounts receivable. the average accounts receivable for a given period can be found by taking the begining and ending amounts and dividing by two. for example, over the past year, wanda's widget company had net credit sales of $50,000 and an average accounts receivable balance of $5,000. given ? organization a ratio of ten. the company's management can compare this figure to prior years or even break it down monthly or quarterly to determine trends in its net collections. generally, a higher number means the company is good at getting customers to pay up and since credit sales are essentially interest free loans to the buyer, quick payments allow for a more effective use of assets. in some limited circumstances, a high ratio may actually be a warning sign. if the company is too tight in extending credit, it might want to ? its policies to increase revenue. savvy investors use the receivables turnover ratio to help determine if lending practices are ultimately adding to the bottom line or taking from it.


難しめの単語や熟語の意味です。

  • receivables turnover ratio・・・売掛金回転率
pizyumi
プログラミング歴19年のベテランプログラマー。業務システム全般何でも作れます。現在はWeb系の技術を勉強中。
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