作者agreenorange (格林)
看板Accounting
标题[问题] 成会-预算
时间Mon Oct 12 18:46:28 2009
Q1. 宏家公司3月初应收帐款余额$300,000，其中四分之一为1月份销货产生，
其余为2月份销货产生，该公司3月份赊销收入共计$320,000，其应收帐款
收现情况为：销货当月收现20%，次月50%，再次月25%，另5%则於销货之後
第二个月底视为坏帐予以冲销。依以上资讯，宏家公司3月自赊销所能收到
之现金若干?
(A)$176,500
(B)$195,250
(C)$253,769
(D)$267,125
Ans.(D)
Q2. A 2001 cash budget is being prepared for the purchase of Toyo,
a merchandise item. Budgeted data are:
COGS for2001 $300,000
A/P 1/1/2001 20,000
inventory 1/1/2001 30,000
12/31/2001 42,000
Purchase will be made in 12 equal monthly amounts and paid for
in the following month. What is the 2001 budgeted cash payment
for purchases of Toyo?
(A)$306,000
(B)$300,000
(C)$312,000
(D)$295,000
Ans.(A)
麻烦各位 = =" 我看了解答还是算不出来....谢谢!!
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