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Note4的72页有道题

Blodnick Corp. has found that its weighted average collection period has
increased from 45 days last year to 55 days this year, and its average days of
receivables this year is  13 compared to 22 last year. It is  most likely that:
A.   Blodnick has relaxed its credit standards this year.
B.   Blodnick's credit customers are paying more slowly this year.
C.   credit sales are a greater part of Blodnick's business this year.

答案是B，但是我理解不了。
Outstanding accounts are paying more slowly since the average collection period is up.
Blodnick has less credit sales outstanding since days of receivables are down, so credit
sales are a smaller part of Blodnick's business. Relaxed credit standards would tend to
increase average days of receivables.

weighted average collection period 和 average days of receivables 这两个值会一个变大一个变小吗？困惑ing。

Thanks in advance for any help!

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关键词：receivables outstanding Receivable Collection standards 有道 collection standards customers

请大家给点提示呀，多谢了！

我也是看到这个，相当confuse, 我觉得考试不会出这么模棱两可的题，参照答案我硬是挤出了一个解释，Weighted average days 是55天，增长了，表示customers 确实paying slow, 但是paying slow并不表示会变成bad debt,所以可能对最后ending AC影响没有这么大，ending AC this year,比去年的仍然有reletively 减小的可能，所有average AC可能是减小的，AC days，可能会变小，首先，A现象可以排除，因为A选项有增加BAD DEBT的可能，所以无论是AC days, 和weighted average day都应该是变小，然后就是C选项，这也是我一直最想不通的，credit sale变大，分母变大怎么看都应该让AC days变小才对，我一直觉得credit sale跟average payable没有直接关系，关键是顾客信誉怎么样，我们的collecting 手段怎么样，但是按照题目的意思，credit sale变大同时customers were paying slow, 一定会放大ending payable,也就是同时放大credit sale和average payable,联想一下分数小于1，同时放大分母分子分数会变大，所以AC days应该会变大，与题目不符，看来看去，只有B一定是可能的，反正这种题不看答案我肯定是纠结半天，我觉得出题的人，太主观了。