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An inventory system that reduces average inventory without affecting sales will most likely reduce the:
A. quick ratio.
B. inventory turnover.
C. cash conversion cycle.
解析:选C。排除法。A项,快速比率并不包含存货,所以无影响。B项,平均存货下降,可以导致存货周转率上升。C项,根据公式,平均存货和现金转换周期是同向变动。
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A company extends its trade credit terms by four days to all its credit customers. These credit customers are most likely to experience a four-day:
A. decrease in their net operating cycle.
B. increase in their operating cycle.
C. decrease in their operating cycle.
解析:选A。从消费者的角度,这是一个应付天数延长的事情。在经营周期中不包含应付天数,因此只能选A。
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