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未命名 · 2018年11月18日

问一道题:NO.PZ2018062004000221 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


你好,这道题目是不是有问题, premature revenue提前确认收益,那么,和答案中的AR增加有什么关系,如果说AR是平均回款时间是减少的才对,没有看懂这道题目答案的解释,谢谢

1 个答案

品职辅导员_小明 · 2018年11月19日

提前确认的收益公司是收不到现金的,所以AR会增加

那么根据公式,AR Turnover就会降低,Asset turnovery也会降低,因为都是分母增加,分数值会降低

DSO增加是因为分母是降低的。

FrankSun · 2020年01月16日

但是revenue也增加了啊

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