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英文四半期報告書について教えてください

四半期報告書の中の記載です。 DSOs increased to 63days, compared to 52days in the previous quarter. We experienced a very back-end loaded quarter, which affected both our cash from operation and our DSOs. DSOは売掛金回収期間のことだと思いますが、ここで述べられている back-end loaded quarterとは何を意味しているのでしょうか? どなたかご教示ください。

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  • d-y
  • ベストアンサー率46% (1528/3312)
回答No.2

back-end 後ろの端。この文脈だと、おそらく「期末」の意味。 loaded (荷物を)積んだ。(物を)詰め込んだ。 この文脈では、おそらく受注・売上の上がりかたについて言っていると思います。 つまり「売上が集中した」の意味。 quarter 四半期 全体の意味は、「この四半期は期末近くになって売上が集中したので、キャッシュやDSOに影響した」でしょう。 期末近くで売上があがると、仕入れのためにキャッシュが出るけど、お客さんからの代金回収は期末までに間に合わないから、見掛け上キャッシュフローが悪化します。 また、期末までに代金が回収できない分は売掛金残高にプラスされますから、計算上、DSOも悪化することになります。  DSO = (期末時点の)売掛金債権額 ÷ 期中の売上高 × 期中の日数

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noname#183197
noname#183197
回答No.1

手数料の後取りが多く、それがDSO増加に影響したということじゃないでしょうか? http://ejje.weblio.jp/content/front-end+load

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