这里的ab选项是不是一个意思啊

问题如下：

Question Compared to the industry average, which of the following financial ratios most likely indicates a company has a highly efficient credit and collection process? A relatively low:

选项：

A.receivables turnover ratio

B.number of days sales outstanding

C.number of days of inventory on hand

解释：

1. Incorrect because a relatively high receivables turnover ratio (and commensurately low DSO) might indicate highly efficient credit and collection.

2. Correct because a relatively high receivables turnover ratio (and commensurately low DSO) might indicate highly efficient credit and collection.

3. Incorrect because a low DOH may suggest a firm is efficient at selling its inventory, but it does not measure how long it takes it to collect from its sales. The number of DSO represents the elapsed time between a sale and cash collection, reflecting how fast the company collects cash from customers to whom it offers credit. A relatively high receivables turnover ratio (and commensurately low DSO) might indicate highly efficient credit and collection.

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