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cangli · 2022年10月19日

为什么赊账天数增加,流动性增强?

NO.PZ2018062004000117

问题如下:

Based upon the following table, which of the following is most correct?

选项:

A.

The change of DOH may improve company’s liquidity.

B.

The change of DSO may improve company’s liquidity.

C.

The change of days of payables may improve company’s liquidity.

解释:

C is correct.Days of sales outstanding(DSO) has increased,indicating lowly efficient credit and collection,which may deteriorate company’s liquidity.Days of inventory on hand(DOH) has increased which implies a longer period that inventory is held.It’s also a negative signal for liquidity.However,number of days of payables increased, which may improve liquidity.

为什么赊账天数增加,流动性增强?

1 个答案

王园圆_品职助教 · 2022年10月19日

嗨,努力学习的PZer你好:


同学你好,你需要站在企业的角度想问题,所谓payable,是指企业对外的赊账,也就是说企业可以先拿货不付钱的天数

如果一个企业可以长期的拖欠供货商的钱,那企业的现金流在其他情况相同的条件下,肯定会更加充裕

举个例子,你跟朋友借了一笔钱,说好了一个月还,最后却改成一年才需要还,那是不是从30天变成一年内你都不需要还款,因而口袋里的现金流就更充裕了

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努力的时光都是限量版,加油!