问题 问答题

某公司预计的年度赊销收入为5000万元,信用条件是(3/10,2/20,N/45),其变动成本率为40%,资金成本率为10%,收账费用为120万元,坏账损失率为2.5%。预计占赊销额60%的客户会利用3%的现金折扣,占赊销额18%的客户利用2%的现金折扣。一年按360天计算。
要求:
(1)计算平均收账期;
(2)计算应收账款平均余额和维持赊销业务所需的资金;
(3)计算应收账款机会成本;
(4)计算信用成本;
(5)计算信用成本前收益;
(6)计算信用成本后收益。

答案

参考答案:

(1)平均收账期=60%×10+18%×20+22%×45=19.5(天)

(2)应收账款平均余额

维持赊销业务所需的资金=270.83×40%=108.33(万元)

(3)应收账款机会成本=108.33×10%=10.833(万元)

(4)信用成本=10.833+120+5000×2.5%=255.833(万元)

(5)信用成本前收益=5000-5000×40%-5000×60%× 3%-5000×18%)×2%=2892(万元)

(6)信用成本后收益=2892-255.833=2636.167(万元)。

阅读理解

Moving can bring out the best and the worst in people, I’m finding. And I’ve discovered where a very generous spirit lives: Defiance, Ohio.

After suffering through many months of unemployment, my wife and I had to move this week from Colorado to Ohio, where she would work as a sales assistant. Not knowing a person there, we were pretty concerned about all the work, including how we’d get all the things unloaded without killing ourselves.

We decided to pay a couple of college students to help with all the heavy lifting once we got there. But one neighbor after another stopped by and joined in. “What? Have we moved to some other country? Maybe we’ve died and gone to heaven!” I thought.

Unloading actually became fun as we connected with so many wonderful new friends as we worked. The more people that helped, the easier the work became. A job we were afraid might take days for the two of us alone was done in just a few hours. Many total strangers would either walk by or drive by to ask us if we were moving in. Many were delighted that this fine old house that had sat empty for so long was coming to life again. We were invited to an outdoor meal yesterday by neighbors on the same street.

All the while, my brain was on this new sense of hope that people could be outgoing and kind to strangers. Among all the conversations were lots of offers to be of help to one another in a variety of ways. It’s wonderful to live in such a kind little town. I feel so grateful to be here, and wish the rest of the world could see how an entire society can be a model for what it’s like to look out for one another. I used to stay away from friendships with strangers, but now I live in Defiance!

小题1:The author and his wife moved to Defiance because ________.

A.they thought moving often brought out the best

B.a couple of students had promised to help them

C.they liked this little town

D.his wife had found a job小题2:When offered help, the author at first felt________.

A.grateful

B.surprised

C.embarrassed

D.excited小题3:The neighbors did all of the following EXCEPT________.

A.help them unload

B.invite them to a dinner

C.offer to drive them around

D.welcome their coming小题4:What can we know about the author’s past life?

A.He hated to live in a little town.

B.He liked to make friends with strangers.

C.He usually offered some help to others.

D.He refused to make friends with strangers.小题5:The author mainly wants to tell us ________.

A.we don’t know what is good until we have lost it

B.kindness is the sunshine of social life

C.where there is a will, there is a way

D.there is no place like home

填空题