这道题为什么不能直接算Turnover的减少率哪个最高呢

问题如下：

Petersen finally examines the company’s liquidity ratios, which are shown in Exhibit 2. Even though the company’s current and quick ratio have improved, his interpretation of the changes in the company’s cash conversion cycle is that the company’s liquidity position has deteriorated.

Exhibit 2 Rhine AG Selected Ratios

Compared with 2011, the change in which working capital account most likely had the largest effect on Petersen's observed deterioration in liquidity?

选项：

Accounts payable

Accounts receivable

Inventory

解释：

Petersen interprets that the changes in the cash conversion cycle (CCC) indicate a deterioration in liquidity. The CCC has increased since 2011, from 84 days to 95 days (see the following table). The working capital account that had the largest effect on the increase was inventory because the holding period has increased 7.4 days.