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bigeagle · 2024年01月09日

net时间长,DPO增大,那么cash conversation cycle减少,此时流动性不是应该好么

NO.PZ2023112701000040

问题如下:

An issuer changing its credit terms for customers from 2/10, net 30 to 2/10, net 40 will most likely experience:

选项:

A.a pull on its liquidity. B.a drag on its liquidity. C.no change in its liquidity.

解释:

Correct Answer: B

B is correct. By extending the net period, the issuer will likely see its accounts receivable increase, lengthening its cash conversion cycle and producing a drag on its liquidity.

A is incorrect, because the change will slow payments from customers (inflows) rather than pull on liquidity in terms of outflows.

C is incorrect, because extending the net period will slow payments from customers and produce a drag on liquidity.

net时间长,DPO增大,那么cash conversation cycle减少,此时流动性不是应该好么

1 个答案

王琛_品职助教 · 2024年01月10日

嗨,从没放弃的小努力你好:


1

题干对应的其实是 CCC 中的 DSO,而不是 DPO 哈

本来给客户的账期是最晚 30 天付款,现在延长到了 40 天

2

这样会增加潜在的应收账款,因为拖的越久,客户还不上钱的概率越大

对应的是钱流入的速度变慢的场景,即 drag in

所以是 drag on its liquidity

3

原理请参考基础班讲义墨迹版 P197

例题,请参考基础班讲义墨迹版 P199 选项 A

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