单选题 A company has a cash conversion cycle of 70 days. If the company' s payables turnover decreases from 11 to 10 and days of sales outstanding increase by 5, the company's cash conversion cycle will :

A、

A. decrease by approximately 8 days.
B、

B. decrease by approximately 3 days.
C、

C. increase by approximately 2 days.

【正确答案】 C

【答案解析】cash conversion cycle (CCC) = days of sales outstanding + days of inventory on hand-number of days of payables number of days of payables =