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