Debtors Turnover Ratio=Credit Purchase/Creditors + Bills ReceivableCredit Sales/Debtors + Bills ReceivableCredit Purchase/Debtors + Bills ReceivableCredit Sales/Debtors + Bills Payable

It seems like there's a bit of confusion in your question. The Debtors Turnover Ratio is typically calculated as follows:

Debtors Turnover Ratio = Net Credit Sales / Average Trade Debtors

Where:

• Net Credit Sales is the total sales on credit minus any sales returns.
• Average Trade Debtors is the average of debtors at the beginning and end of the year.

This ratio helps to measure the effectiveness of a firm's credit policy and collection efforts. A higher ratio indicates that collections are more timely.

The formulas you've provided seem to be a mix of different financial ratios, including the Creditors Turnover Ratio and the Debtors Turnover Ratio.

The Creditors Turnover Ratio is calculated as:

Creditors Turnover Ratio = Net Credit Purchases / Average Trade Creditors

Where:

• Net Credit Purchases is the total purchases on credit minus any purchase returns.
• Average Trade Creditors is the average of creditors at the beginning and end of the year.

This ratio measures how quickly a business pays its suppliers. A higher ratio indicates that the business pays its suppliers more quickly.

I hope this helps! Let me know if you have any other questions.