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1. 应收账款周转率 (yīngshōu zhàngkuǎn zhōuzhuǎn lǜ) - accounts receivable turnover rate
Explanation: This phrase refers to the number of times a company collects its average accounts receivable balance in a given period. It is used to measure the efficiency of a company in collecting payments from its customers.
2. 应收账款账面余额 (yīngshōu zhàngkuǎn zhàngmiàn yú'é) - accounts receivable balance
Explanation: This phrase refers to the total amount of money that a company is owed by its customers for outstanding invoices. It is used to track the overall value of a company's accounts receivable and monitor any changes in the balance over time.
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