According to the query quick account network, the standard value of accounts receivable turnover rate set by the enterprise is 3, accounts receivable turnover rate = net income of main business/average balance of accounts receivable, social average is 7.8, excellent value is 24.3, and good value is 15.2. The average value of construction industry is 4.2, that of real estate industry is 3.8, that of wholesale and retail industry is 8.9, and that of accommodation and catering industry is 8.3.

Generally speaking, the higher the turnover rate of accounts receivable, the better, which shows that the company has fast repayment speed, short average repayment period, less bad debt loss, fast asset turnover and strong repayment ability. Accordingly, the shorter the days of accounts receivable, the better. If the actual number of days for the company to collect accounts exceeds the number of days for accounts receivable stipulated by the company, it means that the debtor owes money for a long time, and the low credit reliability increases the risk of bad debt losses, which also means that the company is ineffective in collecting accounts. Assets are in bad debts or even bad debts, which leads to the non-flow of current assets, which is very unfavorable to the normal production and operation of the company. On the other hand, if the company's average collection period is more or less, it shows that the company pursues a tight credit policy and the payment terms are too harsh, which will limit the expansion of enterprise sales, especially when the cost (opportunity income) of this restriction is greater than the cost of Harbin sales, which will affect the company's profitability.