问题如下图:
选项:
A.
B.
C.
解释:
1.a.c 为什么不对?
2. A我是这么想啊,sale以为给信用不好的客户所以增加了,然后ac receivable也增加了,所以turnover 增加了,不对吗?
NO.PZ2016012101000121 e to problems with error in its olcret scoring system, the company haccumulatea substantiamount of uncollectible accounts anwrote off a large amount of its receivables. To matthe terms offereits closest competitor, the company aptenew payment terms now requiring net payment within 30 ys rather th15 ys, whihbeen its previous requirement. B is correct. A write off of receivables woulcrease the average amount of accounts receivable (the nominator of the receivables turnover ratio), thus increasing this ratio. Customers with weaker cret are more likely to make payments more slowly or to pose collection fficulties, whiwoullikely increase the average amount of accounts receivable anthus crease receivables turnover. Longer payment terms woullikely increase the average amount of accounts receivable anthus crease receivables turnover. 解析account receivable turnover=sales/AR,该比率变高。A说该公司开始使用新的信用政策,信用不好的客户也可以延迟付款,这种情形会增加AR,导致turnover下降,所以A不对。B说由于旧的信用评分系统有点问题,公司积攒了大量的没收回的AR,并且对AR进行了减值,这样AR减少,会使得它的turnover增加,和题干相符,B正确。C说客户的付款期限从15天变成了30天,AR周转变慢,turnover下降,所以C不对。 c的write off 是什么意思?为什么要write off ?
NO.PZ2016012101000121 AR减少,然后坏账增加???
e to problems with error in its olcret scoring system, the company haccumulatea substantiamount of uncollectible accounts anwrote off a large amount of its receivables. To matthe terms offereits closest competitor, the company aptenew payment terms now requiring net payment within 30 ys rather th15 ys, whihbeen its previous requirement. B is correct. A write off of receivables woulcrease the average amount of accounts receivable (the nominator of the receivables turnover ratio), thus increasing this ratio. Customers with weaker cret are more likely to make payments more slowly or to pose collection fficulties, whiwoullikely increase the average amount of accounts receivable anthus crease receivables turnover. Longer payment terms woullikely increase the average amount of accounts receivable anthus crease receivables turnover. 解析account receivable turnover=sales/AR,该比率变高。A说该公司开始使用新的信用政策,信用不好的客户也可以延迟付款,这种情形会增加AR,导致turnover下降,所以A不对。B说由于旧的信用评分系统有点问题,公司积攒了大量的没收回的AR,并且对AR进行了减值,这样AR减少,会使得它的turnover增加,和题干相符,B正确。C说客户的付款期限从15天变成了30天,AR周转变慢,turnover下降,所以C不对。C的net payment这个说法是什么意思 之前没有见到过
A说开始给信用差的客户供货,那他们的付款期肯定长啊,那我们的首款期也变长…………A为什么不对