Accounts receivable turnover rate = net income from main business/average balance of accounts receivable. Industry index value: social average 7.8, excellent value 24.3, good value 15.2. The average construction industry is 4.2, real estate industry is 3.8, wholesale and retail industry is 8.9, accommodation and catering industry is 8.3, and light industry is 6.0. Accounts receivable is an important part of enterprise liquidity, and whether it can be recovered in time directly affects the liquidity of enterprise funds and the smooth reproduction process. For enterprises, timely recovery can not only save money, but also can be said that Lang's credit status is good and bad debt losses are not easy to occur. It is generally believed that the higher the turnover rate, the better, the more accounts receivable turnover times, and the fewer days required for each turnover, indicating that enterprises have fast repayment speed, less bad debt losses and strong solvency.