单选题 An analyst wants to calculate number of days payables and gathers the following information about XYZ Company and the industry in which it operates (in thousands):

	XYZ	Industry
Payables	$9257	$3535
Credit purchases	$22486	$9890

Compared to the industry, this companys number of days payables most likely indicates:
A. a success to take advantage of credit facilities.
B. more making payments on time.
C. a higher payables turnover ratio.

【正确答案】 A

【答案解析】[解析] 公司的应付账款和信用购买都比行业高，表示公司充分利用了免息借贷的机会，此时不可能会比行业有更多的及时付款，应收账款周转率也会比行业低。