问题 问答题

某公司年初存货为20000元,年初应收账款为6000元,年末流动比率为2.5,速动比率为1.5,存货周转率为6次,流动资产合计为30000元。
要求:(1)计算该公司的本年销售成本;
(2)如果本年销售收入为100000元,该企业的速动资产全部由应收账款组成,则应收账款周转天数为多少天

答案

参考答案:(1)期末流动负债=30000/2.5=12000(元)
期末存货=30000-12000×1.5=12000(元)
本年销售成本=6×[(20000+12000)/2]
=96000(元)
(2)应收账款周转率=10000×6000/[(6000+ 12000×1.5)/2]=3(次)
应收账款周转天数=360/3=120(天)

阅读理解

阅读理解。

     In the past, all letters were sent by train or by ship. Now most letters still go by ship or by train, but some

are sent by air. You send a letter by air so that your friend may receive it sooner. A letter takes about twelve

days to go from England to India by train and by ship. A letter can get to India by air in five days now, but

soon the time may be made shorter. At first, people were afraid to send letters by air. They thought that the

plane may fall and their friends may not receive the letters. So they sent two letters, one by air and the other

by train or ship. They wanted to make sure that the letter would be received. Planes are now almost as safe

and sure as trains or ships. More and more letters are sent by air.

1.Many years ago people sent all letters _____.   [ ]

A. by train or by ship

B. only by ship

C. only by train

D. by plane

2.A letter by train is _____ a letter by air. [ ]

A. as fast as

B. much slower than

C. not as safe as

D. faster than

3.If a letter is sent from England by train, it can arrive in India in _____days. [ ]

A. five

B. fifteen

C. twelve

D. ten

4.A long time ago people sometimes thought it safe to send _____ by ship and

   by air or by train and by air at the same time. [ ]

A. two letters

B. two different letters

C. some letters

D. two same letters

5.Which of the following sentences is not true ? [ ]

A. People are not afraid to send letters by air now.

B. Planes are as safe as ships and trains.

C. Now people send all letters by air.

D. Now people send letters in different ways.

单项选择题