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兔宝猪妈 · 2021年06月23日

DSO何老师课上没讲到吧

  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。

见上，DSO何老师没有讲到

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1 个答案

纠纠_品职答疑助手 · 2021年06月23日

嗨，爱思考的PZer你好：



基础班讲义206页有这个知识点，何老师课上讲过。

知识点不难，同学可以看讲义补一下，不用专门回去听课。

DSO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：Days of sales outstanding (DSO) =365 / receivables turnover

其中，Receivables turnover = annual revenue / AR.

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