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CC · 2024年06月24日

lon-term A/R

  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。

  1.  long-term trade receivables 是就是长期应收款项么？
  2. 用考虑它么？我看有的讲解里说企业会把短期的A/R藏到长期的里面，那还考虑么？
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1 个答案

王园圆_品职助教 · 2024年06月24日

同学你好，1.是的，就是长期应收账款

2.本题不用考虑，因为AR turnover ratio计算的时候带入的就是短期的AR而不考虑长期的AR的，本题其实也就是纯粹的考察公式应用而已，所以不用在计算的时候把长期AR也算进去——否则本题就没有答案了

短期AR藏到长期AR确实是一种企业误导投资者的方式，但本题显然没有想考察的这么复杂（除非题目问”企业是不是有误导投资者的可能性“这类问题），所以同学不用多想，直接考虑公式本身的变化即可

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