The accounts receivable percentage ratio is calculated using which of the following?

The accounts receivable percentage ratio is calculated as Accounts Receivable divided by Total Assets. This ratio provides insights into how much of a company's total assets are made up of accounts receivable, which reflects the company's efficiency in managing its receivables and its ability to collect cash from customers. A higher ratio might indicate that a greater portion of the company's assets is tied up in credits extended to customers, which can signal potential risks if customers do not pay their debts in a timely manner. This calculation is significant for assessing liquidity and financial health as it relates specifically to the management of receivables.

The other calculations do not pertain to the accounts receivable percentage ratio. For instance, sales to total assets focuses on revenue generation in relation to total assets, receivables turnover to sales highlights how efficiently a company collects its receivables without directly indicating the percentage of assets, and net assets to total liabilities examines the overall financial stability of a company but not specifically the receivables related to total assets. Therefore, the calculation that specifically measures accounts receivable in relation to total assets is the correct one.