问题如下图：
选项：
A. 
B. 
C. 
解释：
我知道这题是短期的ar变成长期的ar
我想问一下这个long term receviables 就不属于accounts recereceivable？
这俩有啥区别？我以为都属于AR只是时间一个短期一个长期，所以总量不变。。哎
NO.PZ201602060100001804问题如下4. Whwill the impaon Stellin the current yeif Martinez’s belief in Conclusion 4 is correct? Comparewith the previous year, Stellar’s:A.current ratio will increase.B.ys sales outstanng (O) will crease.C.accounts receivable turnover will crease.B is correct.Because accounts receivable will lower threportein the past, Stellar’s O [Accounts receivable/(Revenues/365)] will crease. Stellar’s accounts receivable turnover (365/ys’ sales outstanng) will increase with the lower O, giving the false impression of a faster turnover. The company’s current ratio will crease (current assets will crease with no change in current liabilities).解析A/R减少→current asset减少→current ratio变小，A错误。receivable turnover=Revenue/A/R，分母变小→turnover变大，C错误。O=365/receivable turnover，分母变大→O变小，B正确。AR转成了long term AR，我理解current asset没变呀，长期AR还是算在流动资产里面吧
NO.PZ201602060100001804问题如下4. Whwill the impaon Stellin the current yeif Martinez’s belief in Conclusion 4 is correct? Comparewith the previous year, Stellar’s:A.current ratio will increase.B.ys sales outstanng (O) will crease.C.accounts receivable turnover will crease.B is correct.Because accounts receivable will lower threportein the past, Stellar’s O [Accounts receivable/(Revenues/365)] will crease. Stellar’s accounts receivable turnover (365/ys’ sales outstanng) will increase with the lower O, giving the false impression of a faster turnover. The company’s current ratio will crease (current assets will crease with no change in current liabilities).解析A/R减少→current asset减少→current ratio变小，A错误。receivable turnover=Revenue/A/R，分母变小→turnover变大，C错误。O=365/receivable turnover，分母变大→O变小，B正确。你好，请问一下 long-term tra receivable 仍然属于资产负债表的项目是么？这个具体指的是什么资产？每年的会计记账会怎么处理？利润表里会涉及到它每年的实现项么？他和有什么差别
NO.PZ201602060100001804 虽然做对了，但是还是有疑问，短期AR减少了，那Revenue不也减少了吗？
请问短期AR降低，长期AR上升，对TotAR的影响是什么呢？BC应该是不一定才对吧？
