问题如下图：
选项：
A. 
B. 
C. 
解释：
求仔细讲解 没太看明白
NO.PZ2016012101000122 问题如下 Brown Corporation haverage ys of sales outstanng of 19 ys in the most recent fiscyear. Brown wants to improve its cret policies ancollection practices ancrease its collection perioin the next fiscyeto matthe instry average of 15 ys. Cret sales in the most recent fiscyewere $300 million, anBrown expects cret sales to increase to $390 million in the next fiscyear. To achieve Brown’s goof creasing the collection perio the change in the average accounts receivable balanthmust occur is closest to: A.+$0.41 million. B.–$0.41 million. C.–$1.22 million. is correct.The average accounts receivable balances (actuansire must calculateto termine the sirechange. The average accounts receivable balanccalculateaverage y’s cret sales times the O. For the most recent fiscyear, the average accounts receivable balanis $15.62 million [= ($300,000,000/365) × 19]. The sireaverage accounts receivable balanfor the next fiscyeis $16.03 million (= ($390,000,000/365) × 15). This is increase of $0.41 million (= 16.03 million – 15.62 million). alternative approais to calculate the turnover anvi sales turnover to termine the average accounts receivable balance. Turnover equals 365 viO. Turnover is 19.21 (= 365/19) for the most recent fiscyeanis targeteto 24.33 (= 365/15) for the next fiscyear. The average accounts receivable balances are $15.62 million (= $300,000,000/19.21), an$16.03million (= $390,000,000/24.33). The change is increase in receivables of $0.41 million.解析O=365/（sales÷AR），公司O是19天，cret sales是300million，可以求出其AR=300million/（365÷19）=15.62million，公司希望下一年的O变成15天，预期下一年cret sales是390million，求AR的改变量。那我们算出下一年的AR就自然可以得到其改变量。下一年的AR=390million/（365÷15）=16.03million，AR的改变量=16.03-15.62=0.41million，是增加额，所以选A。cret sales是赊销额，在计算turnover的时候一般假设公司的销售额都是赊销，等同于sales。 这道题我直接拼感觉就选对了，因为题目中有一句话“crease its collection perioin the next fiscyear”，就感觉明年AR就应该增加，而中只有一个正数，直接选A。看了答案发现思路好复杂，我没想那么复杂，不知道是不是歪打正着了。
–$0.41 million. –$1.22 million. A is correct. The average accounts receivable balances (actuansire must calculateto termine the sirechange. The average accounts receivable balanccalculateaverage y’s cret sales times the O. For the most recent fiscyear, the average accounts receivable balanis $15.62 million [= ($300,000,000/365) × 19]. The sireaverage accounts receivable balanfor the next fiscyeis $16.03 million (= ($390,000,000/365) × 15). This is increase of $0.41 million (= 16.03 million – 15.62 million). alternative approais to calculate the turnover anvi sales turnover to termine the average accounts receivable balance. Turnover equals 365 viO. Turnover is 19.21 (= 365/19) for the most recent fiscyeanis targeteto 24.33 (= 365/15) for the next fiscyear. The average accounts receivable balances are $15.62 million (= $300,000,000/19.21), an$16.03million (= $390,000,000/24.33). The change is increase in receivables of $0.41 million. 解析O=365/（sales÷AR），公司O是19天，cret sales是300million，可以求出其AR=300million/（365÷19）=15.62million，公司希望下一年的O变成15天，预期下一年cret sales是390million，求AR的改变量。那我们算出下一年的AR就自然可以得到其改变量。下一年的AR=390million/（365÷15）=16.03million，AR的改变量=16.03-15.62=0.41million，是增加额，所以选A。cret sales是赊销额，在计算turnover的时候一般假设公司的销售额都是赊销，等同于sales。 从原来的15.62变成16.03，不是减少0.41吗？
O是用net revenue/ ar，但是这里的cret sale为什么直接就是revenue？翻译过来不是赊销吗？不是收入啊
请问O是什么？不太理解
