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应收账款现金流英文文献和翻译 第6页

更新时间:2014-11-27:  来源:毕业论文
turnovers to a low of 34 for the working capital per share and cash flow per share. For the
five year distributions, we accept the null hypothesis (reject the hypotheses) for Hypotheses
1 and 2 for the accounts receivable and inventory turnover ratios. However we reject the null
hypotheses  (confirm  the  hypotheses)  for  Hypotheses  3,  4,  and  5  for  the  accounts  payable
turnover, working capital per share and cash flow per share.
Table 2. Comparing Five Year Ratio Distributions
2004-
00v1999-95
2004- 客服工作心得怎么写
00v1994-90
1999-
95v1994-90
2004-
00
1999-
95
2004-
00
1994-
90
1999-
95
1994-
90
Accounts Rec.Turnover Means  24.17  23.88  24.17  20.72  23.88  20.72
T-statistic N=42  0.141   0.501   0.963 
Inventory Turnover Means  9.597  8.787  9.597  7.479  8.787  7.479
T-statistic N=36  0.241   0.821   0.747 
Accounts Payable Turnover
Means  7.525  7.77  7.525  7.728  7.77  7.728
T-statistic N=42  -2.05  *  -2.23  **  -3.2  *
Working Capital per Share
Means  0.533  1.305  0.533  1.842  1.305  1.842
T-statistic N=34  -1.34  ***  -1.32  ***  -1.91  **
Cash Flow per Share Means  3.261  2.868  3.261  1.913  2.868  1.913
T-statistic
N=34  -0.36   1.742**  1.517***
*Significant at the .01 level
**Significant at the .05 level 厂区道路工程施工中环保工作
***Significant at the .10 level
Accounts  payable  turnover  seems  to  have  changed  significantly  over  the  15  year
period.  The  changes  are  significant  at  the  .01  level  for  the  2004-00  vs.1999-95  period
comparisons and the 1999-95  vs.1994-90 comparisons, and are significant at the .05  level
for the 2004-00 vs.1994-90 time periods. This is not surprising given the tremendous focus
of  major  corporations  on  supplier  management  policies  and  accounts  payable  payment
period extensions over the last 10 years in particular.
The distribution shifts for the working capital per shareare significant at the .10 level
for the 2004-00 vs. 1999-95 and 2004-00 vs. 1994-90 time periods and at the .05  level for
the  1999-95  vs.  1994-90  period  comparisons.  When  we  look  at  the  5  year  means  for  the
working capital per share, we observe a significant decline from $1.82 per share in the 1994-
90 time frame to $.53 per share in the 2004-00 time period.??? See comment on p.5. We
also see that cash flow per share shifted significantly(.05 level) when comparing the 2004-
2000  period  ($3.26)  to  1994-1990  ($1.91)  and  also  for  1999-1995  ($2.87)  to  1994-1990
($1.91)  (.10  level).  Again,  these  results  are  as  expected  and  would  seem  to  confirm  the
impact of increased attention to working capital management practices over time. For many

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