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Yvonne0719 · 2024年09月12日

请问A选择应该如何去理解呢?

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

B.

Offering customers a discount for payment received within 10 days

C.

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.

请问A选择应该如何去理解呢?

1 个答案
已采纳答案

Kiko_品职助教 · 2024年09月13日

嗨,从没放弃的小努力你好:


现金转换周期的计算公式,是存货周转天数(Days of Inventory on Hand,DOH)加上应收账款周转天数(Days Sales Outstanding,DSO),减去应付账款周转天数(Days Payable Outstanding,DPO)

A选项说的使用现金购买短期有价证券,这一行为只是将现金转换为短期有价证券,并没有直接影响到公司运营过程中与现金转换周期相关的环节。所以该项不会降低发行人的现金转换周期。

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