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Wendy · 2020年07月19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。

Short term AR Decrease, long term AR increase, 难道不是代表当年相比往年，新增了更多需要长期才能收回的AR，新增了更少的短期能收回的AR，使得应收账款回收周期变长吗？对LT AR increase这句话应该怎么理解？

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1 个答案

Olive_品职助教 · 2020年07月20日

嗨，爱思考的PZer你好：


receivables turnover只考虑短期的AR，所以这里的long-term trade receivables增加是混淆条件，不予考虑。

教材R17第4题这道课后题跟这个题目是相似的考点，同学可以参考一下~


-------------------------------
努力的时光都是限量版，加油！


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