澳洲论文代写:应收款
这显示了公司产生销售的能力。Fairfield Ltd.的库存周转率为6天，说明该公司对库存的移动和销售产生能力较强。这将导致现金流的增加和维护费用的减少。2015年和2014年的应收款交易额分别为105天和115天，2015年和2014年的应收款交易额分别为5天和19天。贸易应收账款周转率表明，一个公司在一个财政年度内能够收回多少时间内的应收账款(Hood and Holtzman, 2013)。
澳洲论文代写:应收款
这个比率显示了公司从信贷销售中收取现金的效率，也有助于分析流动性。2015年和2014年的贸易销售收入分别为1.84和0.97。Fairfield Ltd.的债务催收时间明显减少，表明该公司在应收账款催收方面非常有效，效率较高。它还显示了信用销售和应收账款的质量。这说明公司的财务状况很好，要保持公司的库存周转率(Keown et al.， 2012)。将资产转换为出售需要更少的时间，这样就可以增加新的库存，并且不会有过时的库存，从而增加公司的商誉。
澳洲论文代写:应收款
This shows the company abilities to generate sales. Inventory Turnover ratio of Fairfield Ltd. is 6 days which shows that company is good in moving its inventories and generation of sales. This leads to increase in cash flows and reduction in maintenance cost. Trade receivable turnover in 2015 and 2014 is 105days and 115 days and trade payable turnover in 2015 and 2014 is 5days and 19days respectively. Trade receivable turnover shows that in how much time period a company can collect its account receivables in a financial year (Hood and Holtzman, 2013).
澳洲论文代写:应收款
This ratio shows how efficient are company in collecting cash from credit sales and also helps in analyzing liquidity. Trade Sales revenue to capital employed in 2015 and 2014 is 1.84 and .97 respectively. Fairfield Ltd. has showed a significant decrease in time period of collection of debts, which shows that the company is very effective in collection of receivables and shows higher efficiency. It also shows quality of credit sales and receivables. It shows that company has a very sound financial position and to maintain this company should maintain its inventory turnover ratio (Keown et al., 2012). It should take less time to convert the assets into sale so that the fresh inventories can be added and no outdated stock will be there which increases the goodwill of company.
