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Daenerys · 2021年04月19日

financial ratio？

  1. CFA II
  2. FRA

NO.PZ2018111303000077

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financial ratio指什么？

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1 个答案

王琛_品职助教 · 2021年04月20日

嗨，努力学习的PZer你好：


同学是问题干 "what will be the impact on PZ financial ratio in the current year" 中的 financial ratio 吗？

题干的意思是，相比于去年，下列选项中的财务指标，在今年的影响是什么。财务指标就是选项中提到的，只不过三个选项都涉及同一个指标：DSO(days sales outstanding)

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

因为题干说了 AR 减少，只考虑短期的AR，不考虑题干中增加的混淆项 long-term trade receivables，所以 DSO 减少

也请参考：https://class.pzacademy.com/qa/66249

可以再看一下 R17 的课后题第 4 题哈

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努力的时光都是限量版，加油！

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