🎓CFA Final Prep All Topics

Working Capital & Liquidity

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Question

How is the operating cycle related to the cash conversion cycle?

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Answer

Operating cycle is DOH+DSO before subtracting payables.

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Question

If DOH=40, DSO=25, and DPO=50, what does the firm's cash conversion cycle equal?

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Answer

15 days.

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Question

If two similar firms have cash conversion cycles of 18 days and 52 days, which firm is managing working capital more efficiently?

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Answer

Usually the firm with the 18-day CCC.

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Question

How is a firm's cash conversion cycle computed?

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Answer

CCC=DOH+DSO−DPO.

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