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关于cfa一级,应收账款天数的一个问题

答案中这样一段话,
outstanding account are paying more slowly since the average colleciton period is up,我的理解是这里的collectperiod应该用公式,receviable turnover =annual sales / average receivable,  days of sales outstanding =365/receviable turn over,那么period up ,turnover就应该下降,那么 annual sales / average receivable,下降
Blockdnick has a less creit outstanding since the days of receviable down, so creidit sales are a smaller part of his business
这里是不是应该用公式,365/ receviable turnover =credit  sales / average receivable ,days down,那么turnover上升,就是credit  sales / average receivable上升,
这样推倒出,应该是credit sales占的比重大了,怎么是less呢,哪位高人来给解答下呢?

谢谢楼上的解答,不过这个公式是第四本书上的,我用了第三本书和第四本书上的不同的公式,因为我想根据第一段话的推倒,那么period up ,turnover就应该下降,那么 annual sales / average receivable,下降 和第二段话你的推倒 turnover则上升,average receivable则下降 这不是两个相反的结果么

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我觉得是理解的问题。
Blockdnick has a less creit outstanding since the days of receviable down, so creidit sales are a smaller part of his business

我的理解:这句话是说由于days of receviable down,因此推出了Blockdnick has a 减少的信用销售量,从而进一步推出信用销售在业务中占比变小。

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恩,这样理解是可以的,只是我对那两个公式不理解,呵呵,怎么fsa上用sales,第四本书就用credit sales,呵呵

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