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Narcissus · 2018年11月27日

问一道题:NO.PZ2018062004000221 [ CFA I ]

这道题好像和之前有一道题有点类似,但是答案完全相反,不知道是不是我记错了。如果按照之前那道题的理解,提前确认收入AR会下降,receivable就下降了,days sales outstanding减少。

问题如下图:

选项:

A.

B.

C.

解释:

1 个答案

品职辅导员_小明 · 2018年11月28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。

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