What is the company’s receivable turnover ratio?
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A 资产负债表 B 利润表 C 留存利润表 D 应税所得表
3 .A factor has offering the following arrangement to Dino Co which has annual sales of$1,500,000 and an average receivables period of one month:The factor will advance 80% of the face value of receivables at a 10% annual interest rate andcharge a fee of 2% on turnover. Dino Co estimates that the firm would save $24,000 inadministration expenses over the year.What is the annual net cost of factoring?
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4 .Jackson Distributors sells to retail stores on credit terms of 2% discount for settlement within10 days or full payment within 30 days. Daily sales average 150 units at a price of $300 each.Assuming that all sales are on credit and 60% of customers take the discount and pay onday 10 while the rest of the customers pay on day 30, the amount of Jackson’s accountsreceivable is:
A $990,000 B $900,000 C $810,000 D $450,000
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7 .What does invoice discounting normally involve?
A Offering a cash discount for early settlement of invoices B Selling all invoices to a finance house who takes over administration of thereceivables ledger C Receiving a cash advance from a finance house based on a percentage of face valueof selected invoices D Writing off an invoice, partly or in ...
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A Cash will be received sooner than if receivables were not sold B The accounts receivable will be sold above their face value C The debt factoring company will make a profit on the service provided D Working capital will decrease
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A 7.5 B 10 C 25 D 67.5
10 .资料同前，甲公司因此项会计政策变更调增年初未分配利润（ ）万元。
A 27 B 30 C 25.5 D 25
