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Ailiya · 2020年05月29日

问一道题：NO.PZ2018111303000077 [ CFA II ]

  1. CFA II
  2. FRA

问题如下：

If PZ reported an unusually sharp decline in accounts receivable in the current year, and an increase in long-term trade receivables. Compared with the previous years，what will be the impact on PZ financial ratio in the current year:

选项：

A.

days sales outstanding will decrease.

B.

days sales outstanding will increase.

C.

days sales outstanding will unchanged.

解释：

A is correct.

考点: DSO

解析:

Because accounts receivable will be lower than reported in the past, PZ’s DSO [Accounts receivable/(Revenues/365)] will decrease.

当年的AR减少，AR turnover增加，DSO降低，选A。

这个DSO中文翻译是什么意思？

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1 个答案

纠纠_品职答疑助手 · 2020年05月30日

嗨，爱思考的PZer你好：


DSO是应收账款周转天数，

大致含义是应收账款多少天可以收回来。


-------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！


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