Financial analysis and interpretation Yang Technologies has collected the following financial information in an effort to understand its receivables management and collection policy. The key questions Yang would like to answer are: How often are accounts receivable converted to cash each year? How long does it generally take to collect accounts receivable? An analyst was able to answer both of those questions using the information provided to calculate financial measures for Yang in 2013. The analyst calculated the and determined that, on average, Yang is able to convert its receivables to cash times per year. Next, the analyst found that it takes Yang an average of to collect on an account for a credit sale, by calculating the Suppose Yang Technologies makes credit sales to customers on terms of 2/10, n/50. On average, do its customers pay off their credit accounts on time, or do they pay late? They pay late. They pay on time