A.Securitizing accounts receivable
B.Delaying payments made to suppliers
C.Using short-term debt to reduce an existing account payable
第1题
Which of the following is the simplest way for a company to increase its reported operating cash flow?
A. Record sales on a bill-and-hold basis.
B. Slow down the rate of payment to suppliers.
C. Use a third party financial institution to pay suppliers.
第2题
A company reports that to maintain good relations with its suppliers, it has entered into a financing arrangement with a bank whereby it will periodically have the bank pay its suppliers the amounts owed and it will then repay the bank in the following period. The motivation for the company’s behavior. is most likely to:
A. improve its current ratio.
B. improve its relations with its suppliers.
C. manage the timing of operating cash flows.
第3题
If a nonfinancial company securitizes its accounts receivables for less than their book value, the most likely effect on the financial statements is to increase:
A.net income.
B.cash from operations.
C.cash from financing activities.
第4题
An analyst has found that a firm’s cash conversion cycle has decreased significantly over the past year and suspects accounting manipulation of cash flows. The least likely way for the company to have decreased its cash conversion cycle is by:
A.financing payables.
B.stretching out payables.
C.securitization of receivables.
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