营业周期 是什么？
营业周期 The average period between the acquisition of inventory and the collection of cash from receivables, measuring the efficiency of working capital management.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “营业周期” Used in Practice?
较短的营业周期表明企业能迅速将存货转为现金，反映高效的营运资金管理。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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营业周期 是什么？
The average period between the acquisition of inventory and the collection of cash from receivables, measuring the efficiency of working capital management.
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