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SYc · 2023年04月15日

B是什么意思,为什么不选B

NO.PZ2022120701000042

问题如下:

A portfolio analyst is modeling the potential impact of a safety incident with multiple fatalities on its mining sector holdings Which of the following ratios is most likely to be affected as a result?

选项:

A.Asset turnover

B.Days of receivables

C.Liabilities-to-assets ratio

解释:

A safety incident is most likely to result in increased costs and liabilities for fines, lawsuits, and equipment with better safety features The liabilities-to-assets ratio will be most directly affected by the increased liabilities Asset turnover and days of receivables are not directly affected by either expenses or liabilities

B是什么意思,为什么不选B

1 个答案

净净_品职助教 · 2023年04月16日

嗨,爱思考的PZer你好:


B指的是应收账款周转天数,通俗的说就是客户的赊账多少天可以收回现金。应收账款周转天数=365天÷应收账款周转率。这个比率只和资产项和销售收入有关,与负债项的科目无关, 所以不选B。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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