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:
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 .某企业2013年书立了以下合同：向某公司租赁设备一台，合同记载年租金10万元，租期未定；接受甲公司委托加工一批产品，加工承揽合同中注明甲公司提供原材料金额180万元，支付加工费金额20万元。该企业2013年应纳印花税（ ）元。
A 450 B 940 C 400 D 105
2 .自2009年5月1日起，卷烟在批发环节加征一道从价消费税。下列关于批发环节消费税的规定中正确的有（ ）。
A 从事卷烟批发业务的单位和个人，批发销售的所有牌号规格的卷烟，均按统一税率计算消费税 B 纳税人应将卷烟销售额与其他商品销售额分开核算，未分开核算的，一并征收消费税。 C 从事卷烟批发业务的单位之间销售卷烟，...
3 .下列关于营业税税收优惠的选项中，正确的有（ ）。
A 小微企业营业额的起征点为月营业额20000元 B 残疾人个人向社会提供劳务免征营业税 C 对经营公租房所取得的租金收入，减按3%的税率减半征收营业税 D 纳税人与地方政府合作，投资政府土地改造项目，取得超过投入资金的投资...
4 .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
5 .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
7 .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
8 .What is the company’s receivable turnover ratio?
A 6.0 B 7.1 C 7.5 D 8.0
9 .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 ...
10 .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
