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?