单选题

An accounts receivable aging schedule is best used to（）。

A、 compare a company's receivables management to those of a similar company.
B、 compare a company's receivables management to those of the average for its industry or for a group of peer companies.
C、 identify trends in how well the firm is doing at collecting receivables and converting them to cash.

【正确答案】 C

【答案解析】

Information is typically not available to compare the aging of receivables between companies, among groups of companies, or within an industry. Receivables turnover can be calculated from the balance sheet. An aging schedule shows either the absolute or percentage amount of accounts receivable that are current and that are past due by various lengths of time.