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Fate Chain · 2024年03月24日

long term receivable具体是什么，不会影响周转率评估吗

  1. CFA II
  2. FRA

NO.PZ2018111303000077

问题如下：

If PZ reported an unusually sharp decline in accounts receivable in the current year, and an increase in long-term trade receivables. Compared with the previous years，what will be the impact on PZ financial ratio in the current year:

选项：

A.

days sales outstanding will decrease.

B.

days sales outstanding will increase.

C.

days sales outstanding will unchanged.

解释：

A is correct.

考点: DSO

解析:

Because accounts receivable will be lower than reported in the past, PZ’s DSO [Accounts receivable/(Revenues/365)] will decrease.

当年的AR减少，AR turnover增加，DSO降低，选A。

长期应收款也会影响周转率吧

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1 个答案

王园圆_品职助教 · 2024年03月24日

同学你好，我们学过的公式里，从来都没有把长期应收款计入AR turnover过的哦

而且本题的意思就是，如果一个公司想要通过调整账务，故意把一部分短期应收款调到长期应收款里，就会使自己的AR turnover看起来变好看——这是一个需要分析师警惕注意的点

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