问题如下图：
选项：
A. 
B. 
C. 
解释：
老师，这道题既然有正号负号的选项，那么题目是区分“increase” 和“decrease”的，那么正确答案应该是 “ - 4.9 ” ！！！
NO.PZ2018062004000224 问题如下 Assume ththe ys-of-sales-outstanng(O) of PZ Corporation in 2016 is 18 ys. analyst in PZ Corporation believeththe PZ's ys-of-sales-outstanng(O) is going to cline to 12 ys in 2017. Totrevenue in 2016 were $400 million anthe expecterevenue is going to increase to $450 million in 2017. The average receivable balanfferefrom 2016 to 2017 is most accurate to: A.- $9.0million. B.$9.0million. C.$4.9million. C is correct.Receivable turnover=365/O.In 2016, the receivable turnover=365/18=20.3.In 2017,the receivable turnover=365/12=30.4.Average receivable balance=sales/receivable turnover.In 2016, the average receivable balance=$400,000,000/20.3=$19,704,434.In 2017, the average receivable balance=$450,000,000/30.4=$14,802,632.The fferenbetween 2016 an2017 is $19,704,434-$14,802,632=$4,901,801=$4.9million. 请问这个指标翻译过来是什么，知识点在讲义哪里？
$9.0million. $4.9million. C is correct. Receivable turnover=365/O. In 2016, the receivable turnover=365/18=20.3. In 2017,the receivable turnover=365/12=30.4. Average receivable balance=sales/receivable turnover. In 2016, the average receivable balance=$400,000,000/20.3=$19,704,434. In 2017, the average receivable balance=$450,000,000/30.4=$14,802,632. The fferenbetween 2016 an2017 is $19,704,434-$14,802,632=$4,901,801=$4.9million. average receivable balance为什么是这么算的
receivable turnover 不是用net revenue/ average A/R么？这里为什么会用totrevenue？
