sales to net working capital

sales to net working capital　销售收入比流动资金净值　

It usually takes a certain amount of invested cash to maintain a certain level of sales.There must be an investment in accounts receivable and inventory，against which accounts payables are offset.Thus，there is typically a ratio of working capital to sales that remains relatively constant in a business，even as sales levels change.This relationship can be measured with the sales to working capital ratio，which should be reported on a trend line to more easily spot spikes or dips.