Which measure indicates how many times per year receivables are collected?

The measure that indicates how many times per year receivables are collected is the accounts receivable turnover. This financial metric is calculated by dividing total net credit sales by the average accounts receivable during a specific period, typically over a year.

A higher accounts receivable turnover ratio implies that a company is efficient in collecting its debts and managing its credit policies, indicating strong credit management and cash flow. On the other hand, a low turnover ratio may suggest issues with credit policies, customer payment practices, or potential problems with cash flow.

In contrast, accounts payable turnover focuses on how quickly a company pays off its suppliers, inventory turnover measures how often inventory is sold and replaced over a period, and cash turnover assesses how efficiently a company uses its cash to generate sales. These measures do not directly relate to the collection of receivables as accounts receivable turnover does. This specificity is what makes accounts receivable turnover the correct choice for this question.