问题
单项选择题
A company sold its receivables but retains the risk associated with bad debts. When reviewing this company, a financial analyst would adjust the company’ s debt-to-equity ratio and its accounts receivable turnover ratio: Debt-to-equity Receivables turnover()①A. Upward Upward ②B.Downward Upward ③C.Upward Downward
A. ①
B. ②
C. ③
答案
参考答案:C
解析:
The upward adjustment to receivables and short-term debt for receivables sold decrease, the company’ s accounts receivable turnover due to increased accounts receivables but increases leverage ratios due to increased debt.