单选题 An analyst has gathered the following data about a company: Average receivables collection period of 95 days Average inventory processing period of 183 days? A payables payment period of 274 days What is their cash conversion cycle?

A、

A. 186 days.
B、

B. 552 days.
C、

C. 4 days.

【正确答案】 C

【答案解析】Cash conversion cycle = ave. receivables collection period + ave. inventory processing period payables payment period =95 + 183 -274 =4 days