Questions and Answers: 166
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NEW QUESTION: 1
STPコンポーネントを左側から右側の正しい説明にドロップします。
Answer:
Explanation:
Explanation
NEW QUESTION: 2
기업은 신용 정책을 강화할 계획입니다. 새로운 정책은 평균 수 금일을 75 일에서 50 일로 줄이고 총 매출 대비 신용 판매 비율을 70 %에서 60 %로 줄입니다. 회사는 제안 된 새로운 신용 정책이 시행 될 경우 예상 판매량이 5 % 감소 할 것으로 추정합니다. 내년의 예상 판매액이 미화 5 천만 달러 인 경우, 제안 된 신용 정책 변경으로 인한 미수금 계정에 대한 달러 영향을 계산하십시오. 360 일을 가정합니다.
A. US $ 3,333,334 감소
B. US $ 3,817,445 감소
C. US $ 6,500,000 감소
D. US $ 18,749,778 증가
Answer: A
Explanation:
If sales are US $50 million, 70% of which are on credit, total credit sales will be US $35 million. The receivables turnover equals 4.8 times per year 360 days - 75-day collection period). Receivables turnover equals net credit sales divided by average receivables. Accordingly, average receivables equal US $7,291.667 $35,000,000 - 4.8). Under the new policy, sales will be US $47.5 million 95% x $50,000,000), and credit sales will be US $28.5 million 60% x $47,500,000). The collection period will be reduced to 50 days, resulting in a turnover of 7.2 times per year 360 - 50). The average receivables balance will therefore be US $3,958,333 ($28,500,000 - 7.2), a reduction of US $3,333,334 $7,291.667 $3,958,333).
NEW QUESTION: 3
A. Option A
B. Option C
C. Option B
D. Option D
Answer: C