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

一只可爱的猪 · 2021年05月02日

increase in long-term trade receivables

  1. CFA II
  2. FRA

NO.PZ2018111303000077

问题如下：

If PZ reported an unusually sharp decline in accounts receivable in the current year, and an increase in long-term trade receivables. Compared with the previous years，what will be the impact on PZ financial ratio in the current year:

选项：

A.

days sales outstanding will decrease.

B.

days sales outstanding will increase.

C.

days sales outstanding will unchanged.

解释：

A is correct.

考点: DSO

解析:

Because accounts receivable will be lower than reported in the past, PZ’s DSO [Accounts receivable/(Revenues/365)] will decrease.

当年的AR减少，AR turnover增加，DSO降低，选A。

increase in long-term trade receivables会产生什么后果

添加评论
2 个答案

纠纠_品职答疑助手 · 2021年06月14日

嗨，爱思考的PZer你好：


long term trade receivables 是长期的应收账款，大于一年

一般我们说的AR都是短期的，小于一年

----------------------------------------------
努力的时光都是限量版，加油！

纠纠_品职答疑助手 · 2021年05月03日

嗨，从没放弃的小努力你好：


就是平均账期会变长，后续款项短期内收不回来，未来预期的现金流量变少

----------------------------------------------
加油吧，让我们一起遇见更好的自己！

Phoebe · 2021年06月13日

什么是long-term trade receivables? 它和account receivable 有什么区别？

  • 2

    回答

  • 2

    关注

  • 576

    浏览
相关问题

NO.PZ2018111303000077 问题如下 If PZ reporteunusually sharp cline in accounts receivable in the current year, anincrease in long-term tra receivables. Comparewith the previous years，whwill the impaon PZ financiratio in the current year: A.ys sales outstanng will crease. B.ys sales outstanng will increase. C.ys sales outstanng will unchange A is correct.考点: O解析:Because accounts receivable will lower threportein the past, PZ’s O [Accounts receivable/(Revenues/365)] will crease. 当年的AR减少，turnover增加，O降低，选 long-term tra receivables 是就是长期应收款项么？用考虑它么？我看有的讲解里说企业会把短期的A/R藏到长期的里面，那还考虑么？

2024-06-24 14:35 1 · 回答

NO.PZ2018111303000077 问题如下 If PZ reporteunusually sharp cline in accounts receivable in the current year, anincrease in long-term tra receivables. Comparewith the previous years，whwill the impaon PZ financiratio in the current year: A.ys sales outstanng will crease. B.ys sales outstanng will increase. C.ys sales outstanng will unchange A is correct.考点: O解析:Because accounts receivable will lower threportein the past, PZ’s O [Accounts receivable/(Revenues/365)] will crease. 当年的AR减少，turnover增加，O降低，选 O也叫应收账款周转天数，含义就是别人欠的大概欠多久能还。定义式如下ys of sales outstanng (O) =365 / receivables turnover其中，Receivables turnover = annurevenue / AR题干说了 减少，只考虑短期的AR，不考虑题干中增加的混淆项 long-term tra receivables，所以 O 减少。题干哪里说到了短期，这个公式默认得用短期？请把知识点体现短期的框架图发我看看

2024-03-28 16:13 2 · 回答

NO.PZ2018111303000077 问题如下 If PZ reporteunusually sharp cline in accounts receivable in the current year, anincrease in long-term tra receivables. Comparewith the previous years，whwill the impaon PZ financiratio in the current year: A.ys sales outstanng will crease. B.ys sales outstanng will increase. C.ys sales outstanng will unchange A is correct.考点: O解析:Because accounts receivable will lower threportein the past, PZ’s O [Accounts receivable/(Revenues/365)] will crease. 当年的AR减少，turnover增加，O降低，选 长期应收款也会影响周转率吧

2024-03-24 21:49 1 · 回答

NO.PZ2018111303000077 问题如下 If PZ reporteunusually sharp cline in accounts receivable in the current year, anincrease in long-term tra receivables. Comparewith the previous years，whwill the impaon PZ financiratio in the current year: A.ys sales outstanng will crease. B.ys sales outstanng will increase. C.ys sales outstanng will unchange A is correct.考点: O解析:Because accounts receivable will lower threportein the past, PZ’s O [Accounts receivable/(Revenues/365)] will crease. 当年的AR减少，turnover增加，O降低，选 long-term tra receivables是什么？

2022-10-16 22:09 1 · 回答

NO.PZ2018111303000077 ys sales outstanng will increase. ys sales outstanng will unchange A is correct. 考点: O 解析: Because accounts receivable will lower threportein the past, PZ’s O [Accounts receivable/(Revenues/365)] will crease. 当年的AR减少，turnover增加，O降低，选见上，O何老师没有讲到

2021-06-23 09:31 1 · 回答