NO.PZ2023090505000002
问题如下：
Which of the following will most likely decrease an issuer’s cash conversion cycle? An increase in its days:
选项：
A.
sales outstanding.
B.
of inventory on hand.
C.
payable outstanding.
解释：
C is correct. Increasing days payable outstanding would reduce the cash conversion cycle, because payments to suppliers are delayed. Days payable outstanding is subtracted from the sum of days sales outstanding and days of inventory on hand to compute the cash conversion cycle.
A is incorrect, because an increase in days sales outstanding will increase the issuer’s cash conversion cycle.
B is incorrect, because an increase in days of inventory on hand will increase the issuer’s cash conversion cycle.
上升了存货数量不是会降低cash周转率吗
