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Select Any One Of the Following Options: Average Payables Period of a firm in year 1 is 134 days, Year 2 is 109 days and Year 3 is 78 days. The trend MAY NOT indicate the following (Choose any one option)Suppliers of the firm may have tightened their credit terms over the last 3 years The firm may be facing difficulty in making timely payments to suppliers The firm may be comfortable on the liquidity front The firm may be keen to avail of cash discount

Question

Select Any One Of the Following Options: Average Payables Period of a firm in year 1 is 134 days, Year 2 is 109 days and Year 3 is 78 days. The trend MAY NOT indicate the following (Choose any one option)Suppliers of the firm may have tightened their credit terms over the last 3 years The firm may be facing difficulty in making timely payments to suppliers The firm may be comfortable on the liquidity front The firm may be keen to avail of cash discount

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Solution

The statement that may not indicate the trend is "The firm may be facing difficulty in making timely payments to suppliers". The decreasing trend in the Average Payables Period suggests that the firm is paying its suppliers more quickly over time. This could be due to a variety of reasons such as improved cash flow, better management of payables, or taking advantage of early payment discounts. It does not necessarily indicate that the firm is having difficulty making payments on time.

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