问题
单项选择题
An analyst does research about cash conversion cycle and gathers the following information about two companies from the same industry:
| Company | Days of Receivables | Days of Payables | Days of Inventories |
| 1 | 18 | 10 | 22 |
| 2 | 20 | 17 | 27 |
A. less than that of company 2.
B. equal to that of company 2.
C. more than that of company 2.
答案
参考答案：B
解析：
现金周转期(cash conversion cycle)(Company 1)=应收账款回收天数(days of receivables)+存货周转天数(days of inventory)-应付账款偿还天数(days of payables)=18+22-10=30。
现金周转期(cashconversioncycle)(Company2)=20+27-17=30。