[单选题]
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 total, as a bad debt
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .个体工商户建立复式账簿的，应该编制的报表有（ ）。
A 资产负债表 B 利润表 C 留存利润表 D 应税所得表
题型:
多选题
提问时间:
2021-08-23
2 .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?
A $12,000 B $14,800 C $16,000 D $20,000
题型:
单选题
提问时间:
2021-08-23
3 .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
题型:
单选题
提问时间:
2021-08-23
4 .Foster Co is considering implementing a new cash collection system at a cost of $80,000 peryear. Annual sales are $90 million and the new system will reduce collection time by threedays.If Foster can invest surplus funds at 8% per annum, what is the net gain/ (loss) fromimplementing the new system? Assume a 360-day year.
A Net gain of $60,000 per year B Net loss of ($20,000) per year C Net loss of ($60,000) per year D Net loss of ($140,000) per year
题型:
单选题
提问时间:
2021-08-23
5 .What is the company’s receivable turnover ratio?
A 6.0 B 7.1 C 7.5 D 8.0
题型:
单选题
提问时间:
2021-08-23
7 .When accounts receivable are sold to a debt factoring company, which of the followingis LEAST likely?
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
题型:
单选题
提问时间:
2021-08-23
8 .甲公司于2008年初将投资性房地产的后续计量模式由成本模式改为公允价值模式，修改当日，该投资性房地产账面原价为300万元，已提折旧100万元，公允价值为240万元，甲公司所得税率为25%，采用资产负债表债务法核算所得税，盈余公积按净利润的10%提取，税法认可该投资性房地产的成本计量口径。甲公司应贷记“递延所得税负债”（ ）万元。
A 7.5 B 10 C 25 D 67.5
题型:
单选题
提问时间:
2021-08-23
9 .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
题型:
单选题
提问时间:
2021-08-23
10 .某公司于2009年年末购入一台管理用设备并投入使用，入账价值为403500元，预计使用寿命为10年，预计净残值为3500元，自2010年1月1日起按年限平均法计提折旧。2014年初，由于技术进步等原因，公司将该设备预计使用寿命变更为6年，预计净残值变更为1500元，所得税率为25％，税法允许按照变更后的折旧额在税前扣除。该项变更对2014年度净利润的影响金额为（ ）元。
A －81000 B －60750 C 81000 D 54270
题型:
单选题
提问时间:
2021-08-23
