The Accounts Receivable Turnover Ratio Captures the Speed of Cash

Multiple Choice

The accounts receivable turnover ratio captures the speed of cash collections from credit customers and is calculated as follows:

A) average accounts receivable divided by sales revenue.
B) sales revenue divided by average accounts receivable.
C) sales revenue plus average accounts receivable.
D) sales revenue minus average accounts receivable.
E) sales revenue times average accounts receivable.