问题
单项选择题
An analyst wants to calculate number of days payables and gathers the following information about XYZ Company and the industry in which it operates (in thousands):
| XYZ | Industry | |
| Payables | $9257 | $3535 |
| Credit purchases | $22486 | $9890 |
A. a success to take advantage of credit facilities.
B. more making payments on time.
C. a higher payables turnover ratio.
答案
参考答案：A
解析：
公司的应付账款和信用购买都比行业高，表示公司充分利用了免息借贷的机会，此时不可能会比行业有更多的及时付款，应收账款周转率也会比行业低。