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NEW QUESTION: 1
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 $ 18,749,778 증가
B. US $ 3,817,445 감소
C. US $ 3,333,334 감소
D. US $ 6,500,000 감소
Answer: C
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: 2
True or False: You can select to execute the depreciation posting run for a single depreciation area.
A. True
B. False
Answer: A
Explanation:
Depreciation can be posted for a single depreciation area or a single accounting principle. For an example of why this might be used, you can close periods per ledger at different times, so this might be required in certain periods.

NEW QUESTION: 3
Server1-Download-Update von Microsoft-Update.
Sie haben Server2, der das Update von Server1 synchronisieren muss.
Firewall zwischen Server1 und Server2 trennen.
Welcher Port sollte auf Server2 geöffnet werden, um eine Synchronisierung durchzuführen?
A. 0
B. 1
C. 2
D. 3
Answer: B

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