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