Considering the comparability of accounts receivable turnover and inventory trunover

Calculating financial ratios are important parts in analysis of financial statements.Financial ratios which are like the figures in financial statements,can not surely give answers to investors,but they can providequestions.while we are calculating financial ratios,we should conside the comparability.In this way they will be more convincible.Accounts receivable turnover and inventory turnover are two financial ratios we often use.Denominator and numerator of accounts receivable trunover should be considered the effect of cash sales and VAT.While we are talking about denominator and numerator of inventory turnover,we should consider the conditions of inventory.More detailed inventory turnover can not only have comparability,but also check the achievements of the departments concerned.