单选题 All else being equal, an increase in the number of days payable will most likely cause a company's cash conversion cycle to:
A. increase.
B. remain the same.
C. decrease.

【正确答案】 C

【答案解析】[解析] 根据公式：现金周转期(cash conversion cycle)=应收账款回收天数(days of sales outstanding)+存货周转天数(days of inventory on hand)-应付账款偿还天数(number of days of payables)，可知增加应付账款周转时间会使得现金周转期减少。