试题与答案

A公司是一个商业企业。由于目前的收账政策过于严厉,不利于扩大销售,且收账费用较高,该

题型:问答题

题目:

A公司是一个商业企业。由于目前的收账政策过于严厉,不利于扩大销售,且收账费用较高,该公司正在研究修改现行的收账政策。现有甲和乙两个放宽收账政策的备选方案,有关数据如下:

已知A公司的销售毛利率为20%,应收账款投资要求的最低报酬率为15%。坏账损失率是指预计年度坏账损失和销售额的百分比。假设不考虑所得税的影响。

要求:通过计算分析回答应否改变现行的收账政策若要改变,应选择甲方案还是乙方案

答案:

参考答案:

本题的主要考核点是应收账款信用政策决策。

甲方案与现行收账政策比较:

增加的毛利=520-480=40(万元)

增加的机会成本=78-48=30(万元)

增加的收账费用=20-40=-20(万元)

增加的坏账损失=65-48=17(万元)

净差额=40-30+ 20-17=13(万元)

乙方案与现行收账政策比较:

增加的毛利=540-480=60(万元)

增加的机会成本=108-48=60(万元)

增加的收账费用=10-40=-30(万元)

增加的坏账损失=81-48=33(万元)

净差额=60-60+30-33=-3(万元)

因此,应采纳甲方案。

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题型:阅读理解

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It was Saturday. Mr. Brown didn’t go to work. He came in a paint shop and bought two cans(罐) of paint. It was made in(由┅生产) Japan. He looked at the directions(说明书) for a long time, but he couldn’t understand it at all. Before leaving the shop, he had to ask the shopkeeper, “Can I put this paint on myself, sir?”

It seemed the shopkeeper didn’t understand him. He looked at Mr. Brown up and down and then he said,” You’d better put it on the wall, sir. It would look better, I think.”

小题1:Mr. Brown works in a _______________.

小题2:There are _____________ people in Mr. Brown’s family now.

小题3:The house they bought was a little bigger and drier, but the walls were very _______.

小题4:Mr. Brown bought two cans of paint, but he didn’t _______________ the directions.

小题5:The two cans of paint are made in _______________.

小题6:The shopkeeper thought Mr. Brown would paint not on the walls, but on his _______.

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