应收账款不是应该属于进来的吗？

问题如下：

An issuer changing its credit terms for customers from 2/10, net 30 to 2/10, net 40 will most likely experience:

选项：

A.

a pull on its liquidity

B.

a drag on its liquidity

C.

no change in its liquidity.

解释：

B is correct. By extending the net period, the issuer will likely see its accounts receivable increase, lengthening its cash conversion cycle and producing a drag on its liquidity.

A is incorrect, because the change will slow payments from customers (inflows) rather than pull on liquidity in terms of outflows.

C is incorrect, because extending the net period will slow payments from customers and produce a drag on liquidity