求翻译：应收账款和存货一样，在流动资产中有着举足轻重的地位。及时收回应收账款，不仅可以增强企业的短期偿债能力，也反映出企业管理应收账款方面的效率。应收账款周转率说明应收账款的流动速度。应收账款周转率越高，平均收现期越短，应收账款回收越快。是什么意思？

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Receivables and inventory, in current assets in a decisive position. In a timely manner of receivables not only strengthens the short-term debt-servicing capacity, also reflected the accounts receivable management efficiencies. Accounts receivable turnover rates indicate a movement of accounts recei

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Accounts receivable and inventories, has a prominent position in the current assets. Recovery of receivables in time, can not only enhance the ability of short-term debt, also reflects the efficiency in the management of accounts receivable. Receivable turnover shows the velocity of the receivable.

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