问题 问答题

昌荣公司准备扩大销售,但是目前的信用政策偏紧,提出了两个信用政策的备选方案:
A:将信用政策改为“n/60”,预计年赊销额为4800万元,坏账损失率为4%(占赊销收入的比率),收账费用为80万元。
B:将信用政策改为“3/15,1/30,n/60”,预计年赊销额为5600万元,估计大概有 60%的客户(按赊销额计算)会享受3%的现金折扣,20%的客户会享受1%的现金折扣,其余客户在信用期内付款,坏账损失率为2%,收账费用为100万元。
已知该公司的变动成本率为60%(变动成本按照赊销额计算),资金成本率为10%。
要求:根据上述的资料填写下表,并给昌荣公司做出决策。
单位:万元

项目A(n/60)B(3/15,1/30,n/60)
年赊销额
变动成本
平均收账天数
应收财款平均余额
赊销业务占用资金
应收账款机会成本
现金折扣
坏账损失
收账费用
信用成本后收益

答案

参考答案:

解析:单位:万元

项目A(n/60)B(3/15,1/30,n/60)
年赊销额18005600
变动成本4800×60%=28005600×60%=3360
平均收账天数6060%×15+20%×30+20%×60=27
应收账款平均余额4800/360×60=8005600/360×27=420
赊销业务占用资金800×60%=480420×60%=252
应收账款机会成本480×10%=48252×10%=25.2
现金折扣0(60%×3%+20%×1%)×5600=112
坏账损失4800×4%=1925600×2%=112
收账费用80100
信用成本后收益16001890.8
B方案的信用成本后收益1890.8万元大于A方案的信用成本后收益1600万元,所以应该选择B方案。

单项选择题
阅读理解

Many foreigners who have not visited Britain call all the inhabitants(居民) English, for they are used to thinking of the British Isles as England. In fact, the British Isles contain a variety of peoples and only the people of England call themselves English. The others refer to themselves as Welsh, Scottish, or Irish, as the case may be; they are often slightly annoyed(苦恼) at being classified as 'English'.

In Scotland the sound denoted by the letter 'R' is generally a strong sound, and 'R' is often pronounced in words in which it would be silent in southern English. In the Highlands and the Western Isles the ancient Scottish language, Gaelic, is still heard. The Scots are said to be a serious, cautious, thrifty(节约的) people, rather inventive(善于创造的) and somewhat mystical. All the Celtic peoples of Britain (the Welsh, the Irish, the Scots) are often described as being more 'fiery(暴躁的)' than the English. They are often of a race that is quite different from the English.

The Welsh have protected their language to a remarkable extent. The English generally look upon the Welsh as an emotional(易动感情的) people who are, however, somewhat difficult to get to know easily.

Ireland is divided into two parts. The six countries of Northern Ireland are still part of Great Britain, though, in normal circumstances(环境), they have their own Parliament. The Irish are known for their charm and vivacity(活泼), as well as for the beauty of the Irish girls. Irish, often calls Erse, is a form of Gaelic. It was in danger of dying out, but when the territory(地域) of the Republic became independent, Erse was received, and is now the official first language of the Republic, English being the second. The Irish are known for their charm and vivacity, as well as for the beauty of the Irish girls.

小题1:Why do many foreigners call the inhabitants English?

A.Because only English live on the British Isles.

B.Because only English plays a more important role than the others.

C.Because all the people are glad to be regarded as English.

D.Because they are used to thinking of the British Isles as England.小题2:Today we still can hear Gaelic--the ancient Scottish language in __________.

A.both England and Scotland

B.both Wales and Ireland

C.both Highland and Western Isles

D.both Northern Ireland and England小题3: According to the passage, which of the statements is TRUE?

A.“R” is often pronounced in words in which it would be silent in north English.

B.The Welsh, the Irish and the Scots are all the Celtic peoples of Britain.

C.The Celtic peoples are often of a race that is little different from the English.

D.The Welsh have not protected their language very carefully.小题4:Irish is a form of ________, and is now the official ______ language of the Republic.

A.English; first

B.Gaelic; second

C.Gaelic; first

D.English; second