A relatively high receivables turnover ratio (and commensurately low DSO) might indicate highly efficient credit and collection. Option B is correct because a low number of days sales outstanding (DSO) reflects faster cash collection from customers, indicating efficiency in credit and collection processes. Option A is incorrect as a high receivables turnover ratio (low DSO) is the indicator, not a low ratio. Option C is irrelevant as it measures inventory efficiency, not credit collection.