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Jm · 2021年04月08日

请问选项b是什么意思呢

NO.PZ2016012102000169

问题如下:

Which of the following statements is correct?

选项:

A.

An unusual increase in the company's receivables turnover is a potential warning sign that a company is engaging in channel stuffing.

B.

An unusual increase in the company's days of sales outstanding is a potential warning sign that a company is engaging in channel stuffing.

C.

An unusual increase in the company's  number of days of payables is a potential warning sign that a company is engaging in channel stuffing.

解释:

B is correct.

In order to inflated sales figures, a company sells more products to its distributors than the distributors can sell to customers. We call this activities as channel stuffing. If a company is engaging in channel stuffing, its accounts receivable and days of sales outstanding will increase,  the receivables turnover ratio will decrease, and payables will not be affected.

请问选项b是什么意思呢

1 个答案
已采纳答案

纠纠_品职答疑助手 · 2021年04月08日

嗨,努力学习的PZer你好:


days of sales outstanding 就是DSO 应收账款周转天数

channel stuffing指渠道压货,并没有真正销售到终端,而是屯到中间商产生销售

B的意思是说非正常的应收账款周转天数是公司出现渠道压货的警报


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