如何计算Days Sales Outstanding

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Days Sales Outstanding (DSO) measures the average number of days a company takes to collect payment after making a sale. A lower DSO means faster cash collection; a high DSO can signal collection problems or overly generous credit terms.

分步指南

1. 1Get accounts receivable balance from the balance sheet
2. 2Get total revenue for the period (usually annual)
3. 3DSO = (Accounts receivable / Revenue) × Number of days in period
4. 4For monthly: DSO = AR / (Revenue / 30)

例题解析