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Olivia.W🌸 · 2024年07月03日

a不是放弃discount要立即支付上游吗

NO.PZ2023090505000007

问题如下:

Which of the following actions will most likely increase an issuer’s liquidity?

选项:

A.

Forgoing a supplier’s discount for prompt payments

B.

Relaxing terms for customers by lengthening the payment period

C.

Purchasing short-term marketable securities with cash on hand

解释:

A is correct. Forgoing the discount is using the supplier’s financing and will result in the issuer stretching out payments on accounts payable, putting less drain on liquidity in the short run. This action increases the issuer’s cash conversion cycle.

B is incorrect, because by relaxing credit terms, customers will take longer to pay, so this action increases the cash conversion cycle.

C is incorrect, because marketable securities are generally less liquid than cash, so this action would reduce liquidity. Even if the marketable securities are as liquid as cash (e.g., short-term Treasuries), this action would not materially affect liquidity.

立即支付不就没钱了吗?哪还有liquidity?

1 个答案

王琛_品职助教 · 2024年07月04日

嗨,从没放弃的小努力你好:


1

同学对选项 A 的理解有误哈

选项 A 的 for prompt payments,指的是如果提前付款才有折扣,形容的是 discount 的触发条件

2

当公司放弃供应商的折扣,而选择延长付款期限时,公司实际上是在利用供应商的资金

假设供应商提供 2% 的折扣,但提前是在 10 天内付款;而正常付款期限是 30 天

那么放弃折扣,意味着公司选择在 30 天后付款,而不是 10 天内付款,这样公司在短期内保留了更多的现金,提高了流动性

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