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灰飞翔的猫 · 2025年01月05日

DSP

NO.PZ2024011002000151

问题如下:

Which of the following will be the most likely consequence if a company with constant sales slows down the rate of payments to its vendors?

选项:

A.Cost of goods sold will increase. B.Days sales payable will increase. C.Accounts payables will decrease.

解释:

Days sales payable (DSP) is a metric that measures the extension of payables. The metric is calculated by taking the end-of-period accounts payables divided by the cost of goods sold, multiplied by the number of days in the period. As a company slows down payments, accounts payables increase while costs of goods sold and number of days in the period remain constant. Consequently, DSP will increase.

DSP这个指标是在哪里讲到的?感觉跟那个cash conversion cycle里的应付账款天数有点混淆了。。。

0 个答案