NO.PZ2023090505000006
问题如下：
Which of the following actions or events will most likely decrease an issuer’s cash conversion cycle?
选项：
A.Buying short-term marketable securities using cash on hand
Offering customers a discount for payment received within 10 days
Slowing of sales of certain goods due to changing preferences in styles
解释：
B is correct. A prompt-payment discount would likely reduce days sales outstanding and, in turn, decrease the issuer’s cash conversion cycle.
A is incorrect, because increasing marketable securities by reducing cash does not affect the issuer’s cash conversion cycle.
C is incorrect, because the slowing of sales of certain goods would likely increase days of inventory on hand and, in turn, increase the issuer’s cash conversion cycle.
CCC=DIO+DSO−DPO
請問這情況不是DPO減少,整體cash conversion cycle 上升嗎?
