问题如下图:
选项:
A.
B.
C.
这道题看不懂什么意思,应付账款的折扣问题这里考察的不是应该是随着时间的推迟成本降低吗?怎么跟a、b、c三个选项挂钩的?
maggie_品职助教 · 2017年03月04日
这道题说的是一个公司给他的客户的应付账款展期,从之前的30天宽限至60天(通常发生在客户出现还款困难的时候)。那么这种宽限会使得公司经历什么?
选项A: 应付展期,客户还款就会更慢,因此公司账上现金不会增加
选项B:根据应付账款折扣计算我们知道越晚付成本越低,那么该客户一定会拖到最后一天。而客户的应付相当于公司的应收。那么公司收款周期(average collection period)一定会延长。
选项C:如果客户发生违约(即便到了60天也还不上),那么公司的不可回收坏账就会增加,但这种情况不一定发生。所以比较而言,选C。
如果你还有疑问,请再听下视频。
NO.PZ2016021705000065问题如下A company increasing its cret terms for customers from 1/10, net 30 to 1/10, net 60 will most likely experience: A.increase in cash on han B.a higher level of uncollectible accounts. C.increase in the average collection perio is correct.A higher level of uncollectible accounts moccur, but a longer average collection periowill certainly occur.A company increasing its cret terms for customers from 1/10, net 30 to 1/10, net 60 will most likely experience:您的回答正确答案是: CA不正确increase in cash on hanhigher level of uncollectible accounts.Cincrease in the average collection perio从30天到60天说明供应商不缺钱了,不缺钱说明供应商手里头现金多了,不着急了。所以A呀
NO.PZ2016021705000065 我分析的是否正确?
a higher level of uncollectible accounts. increase in the average collection perio is correct. A higher level of uncollectible accounts moccur, but a longer average collection periowill certainly occur. uncollectible acounts是什么意思?麻烦翻一下
a higher level of uncollectible accounts. increase in the average collection perio is correct. A higher level of uncollectible accounts moccur, but a longer average collection periowill certainly occur.老师问下b为什么不选呢
这道题题目意思是30天之内付款有百分一折扣?那应该是缩短资金收回呀?