The calculation formula is as follows: reported futures recovery rate = opening balance of accounts receivable+current amount of accounts receivable-closing balance of accounts receivable/opening balance of accounts receivable+current amount of accounts receivable. Through the index analysis of the recovery rate of payment, we can assess the recovery level and collection policy of enterprise management authorities, effectively reduce the occupation cost and bad debt loss, and improve the management efficiency of accounts receivable. The ratio of accounts receivable to daily sales is related to total accounts receivable and average daily sales. The calculation formula is as follows: the ratio of accounts receivable to daily sales = total accounts receivable/(net sales /365). This indicator explains the period length of accounts receivable at the end of the year. In practice, by comparing the results of this index with the credit status of the company, we can see the efficiency of the company's management of accounts receivable. For example, if the company's credit condition is 30 days, then this indicator can't be much more than 30 days. Otherwise, it means that the company has problems in collecting accounts, and should try to make the indicator days close to the credit condition. The index is also affected by seasonal operation, large cash sales revenue and uneven distribution of sales during the year. However, if all the above revised indicators are comprehensively used, the influence of these factors can be basically eliminated, which is true.