开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

Shellin · 2025年04月24日

如下文

  1. CFA I
  2. FRA

NO.PZ2023081403000136

问题如下：

Q. Based on the data in Exhibit 1, what is the analyst least likely to conclude?

An analyst is interested in assessing both the efficiency and liquidity of Spherion PLC. The analyst has collected the data in Exhibit 1 for Spherion:

Exhibit 1:

Spherion Data

选项：

A.Inventory management has contributed to improved liquidity.

B.Management of payables has contributed to improved liquidity.

C.Management of receivables has contributed to improved liquidity.

解释：

C is correct. The analyst is unlikely to reach the conclusion given in Statement C because days of sales outstanding increased from 23 days in FY1 to 25 days in FY2 to 28 days in FY3, indicating that the time required to collect receivables has increased over the period. This is a negative factor for Spherion’s liquidity. By contrast, days of inventory on hand dropped over the period FY1 to FY3, a positive for liquidity. The company’s increase in days payable, from 35 days to 40 days, shortened its cash conversion cycle, thus also contributing to improved liquidity.

题目中fy是什么意思

添加评论
1 个答案

王园圆_品职助教 · 2025年04月25日

同学你好，就是fisical year的意思，也就是公司的财政年度，一个财年，一般在中国就是1月1日到12月31日为止的一段时间

  • 1

    回答

  • 0

    关注

  • 3

    浏览
相关问题

NO.PZ2023081403000136问题如下 Q. Baseon the ta in Exhibit 1, whis the analyst least likely to conclu?analyst is interestein assessing both the efficienanliquity of Spherion PLThe analyst hcollectethe ta in Exhibit 1 for Spherion:Exhibit 1: Spherion taA.Inventory management hcontributeto improveliquity.B.Management of payables hcontributeto improveliquity.C.Management of receivables hcontributeto improveliquity.C is correct. The analyst is unlikely to reathe conclusion given in Statement C because ys of sales outstanng increasefrom 23 ys in FY1 to 25 ys in FY2 to 28 ys in FY3, incating ththe time requireto collereceivables hincreaseover the perio This is a negative factor for Spherion’s liquity. contrast, ys of inventory on hanoppeover the perioFY1 to FY3, a positive for liquity. The company’s increase in ys payable, from 35 ys to 40 ys, shorteneits cash conversion cycle, thus also contributing to improveliquity.为什么number of ys of payable 越低流动性越高

2025-04-15 23:13 1 · 回答

NO.PZ2023081403000136 问题如下 Q. Baseon the ta in Exhibit 1, whis the analyst least likely to conclu?analyst is interestein assessing both the efficienanliquity of Spherion PLThe analyst hcollectethe ta in Exhibit 1 for Spherion:Exhibit 1: Spherion t A.Inventory management hcontributeto improveliquity. B.Management of payables hcontributeto improveliquity. C.Management of receivables hcontributeto improveliquity. C is correct. The analyst is unlikely to reathe conclusion given in Statement C because ys of sales outstanng increasefrom 23 ys in FY1 to 25 ys in FY2 to 28 ys in FY3, incating ththe time requireto collereceivables hincreaseover the perio This is a negative factor for Spherion’s liquity. contrast, ys of inventory on hanoppeover the perioFY1 to FY3, a positive for liquity. The company’s increase in ys payable, from 35 ys to 40 ys, shorteneits cash conversion cycle, thus also contributing to improveliquity. A 应该是错的吧， 表格中inventroy 周转天数不是增多了吗

2024-02-29 02:20 2 · 回答

NO.PZ2023081403000136问题如下Q. Baseon the ta in Exhibit 1, whis the analyst least likely to conclu?analyst is interestein assessing both the efficienanliquity of Spherion PLThe analyst hcollectethe ta in Exhibit 1 for Spherion:Exhibit 1: Spherion taA.Inventory management hcontributeto improveliquity.B.Management of payables hcontributeto improveliquity.C.Management of receivables hcontributeto improveliquity.C is correct. The analyst is unlikely to reathe conclusion given in Statement C because ys of sales outstanng increasefrom 23 ys in FY1 to 25 ys in FY2 to 28 ys in FY3, incating ththe time requireto collereceivables hincreaseover the perio This is a negative factor for Spherion’s liquity. contrast, ys of inventory on hanoppeover the perioFY1 to FY3, a positive for liquity. The company’s increase in ys payable, from 35 ys to 40 ys, shorteneits cash conversion cycle, thus also contributing to improveliquity.不是越低越好吗？？？

2023-11-07 09:43 1 · 回答