问题如下图：
C是不是可以理解成 days of sales outstanding,和days of inventory on hand一个增加一个减少 没法确定选项：
A. 
B. 
C. 
解释：
NO.PZ2016012102000182 问题如下 If AC company wants to shorten its cash conversion cycle, whiof the following measures will most appropriate? A.Increase the inventory turnover ratio anthe receivable turnover ratio. B.Increase the receivable turnover ratio anthe payable turnover. C.crease the inventory processing perioanthe receivable turnover ratio. A is correct.Cash conversion cycle =inventory processing perio+ collection perio- payables perio (365/ inventory turnover)+(365/ receivable turnover)- (365/payable turnover) 考点财务报表分析 cash conversion cycle = inventory processing perio+ collection perio- payables perio= （365/inventory turnover）+(365/receivable turnover) - （365/payable turnover） 现金周转周期 = 存货周转天数 + 应收账款周转天数 - 应付账款周转天数 =（365/存货周转率）+（365/应收周转率）-（365/应付周转率） C错在，同时降低应收账款周转率(- 增加应收账款周转天数)，降低存货周转天数，两者对cash conversion cycle的共同作用是不明确的。 现金周转周期 = 存货周转天数 + 应收账款周转天数 - 应付账款周转天数，存货和应相加的话，现金周转周期会增加，为什么还缩短了周转周期？
NO.PZ2016012102000182 问题如下 If AC company wants to shorten its cash conversion cycle, whiof the following measures will most appropriate? A.Increase the inventory turnover ratio anthe receivable turnover ratio. B.Increase the receivable turnover ratio anthe payable turnover. C.crease the inventory processing perioanthe receivable turnover ratio. A is correct.Cash conversion cycle =inventory processing perio+ collection perio- payables perio (365/ inventory turnover)+(365/ receivable turnover)- (365/payable turnover) 考点财务报表分析 cash conversion cycle = inventory processing perio+ collection perio- payables perio= （365/inventory turnover）+(365/receivable turnover) - （365/payable turnover） 现金周转周期 = 存货周转天数 + 应收账款周转天数 - 应付账款周转天数 =（365/存货周转率）+（365/应收周转率）-（365/应付周转率） C错在，同时降低应收账款周转率(- 增加应收账款周转天数)，降低存货周转天数，两者对cash conversion cycle的共同作用是不明确的。 增加payable的天数，cash conversion cycle也是减少的，这里不对吗？
NO.PZ2016012102000182 请问老师， Inventory turnover anInventory turnover ratio有区别吗? H和O增加，则Cash conversion cycle提高。而H=365/Inventory Turnover, O=365/receivable turnover 所以，Inventory Turnover和receivable turnover下降时， cash conversion cycle提高。我选的A。所以turnover和turnover ratio不一样?
