NO.PZ2016012101000121
问题如下：
Which of the following would best explain an increase in receivables turnover?
选项：
A. The company adopted new credit policies last year and began offering credit to customers with weak credit histories.
B. Due to problems with an error in its old credit scoring system, the company had accumulated a substantial amount of uncollectible accounts and wrote off a large amount of its receivables.
C. To match the terms offered by its closest competitor, the company adopted new payment terms now requiring net payment within 30 days rather than 15 days, which had been its previous requirement.
解释：
B is correct.
A write off of receivables would decrease the average amount of accounts receivable (the denominator of the receivables turnover ratio), thus increasing this ratio. Customers with weaker credit are more likely to make payments more slowly or to pose collection difficulties, which would likely increase the average amount of accounts receivable and thus decrease receivables turnover. Longer payment terms would likely increase the average amount of accounts receivable and thus decrease receivables turnover.
解析：account receivable turnover=sales/AR，该比率变高。A选项说该公司开始使用新的信用政策，信用不好的客户也可以延迟付款，这种情形会增加AR，导致turnover下降，所以A不对。B选项说由于旧的信用评分系统有点问题，公司积攒了大量的没收回的AR，并且对AR进行了减值，这样AR减少，会使得它的turnover增加，和题干相符，B正确。C选项说客户的付款期限从15天变成了30天，AR周转变慢，turnover下降，所以C不对。
c选项的write off 是什么意思？为什么要write off ？
