问题已解决
『例題 34?單選題』某企業(yè)預(yù)計(jì)下年度銷售凈額為 1800 萬(wàn)元,應(yīng)收賬款周轉(zhuǎn)天數(shù)為 90 天(一年按360 天計(jì)算),變動(dòng)成本率為 60%?,資本成本為 10%?,則應(yīng)收賬款的機(jī)會(huì)成本是( )萬(wàn)元。 A.27 B.45 C.108 D.180
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應(yīng)收賬款占用資金的應(yīng)計(jì)利息(即機(jī)會(huì)成本)=應(yīng)收賬款占用資金×資本成本
=應(yīng)收賬款平均余額×變動(dòng)成本率×資本成本
=日銷售額×平均收現(xiàn)期×變動(dòng)成本率×資本成本
=全年銷售額/360×平均收現(xiàn)期×變動(dòng)成本率×資本成本
=1800*90/360*60%*10%=27
2022 05/20 21:55
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