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NEW QUESTION: 1
기업은 신용 정책을 강화할 계획입니다. 새로운 정책은 평균 수 금일을 75 일에서 50 일로 줄이고 총 매출 대비 신용 판매 비율을 70 %에서 60 %로 줄입니다. 회사는 제안 된 새로운 신용 정책이 시행 될 경우 예상 판매량이 5 % 감소 할 것으로 추정합니다. 내년의 예상 판매액이 미화 5 천만 달러 인 경우, 제안 된 신용 정책 변경으로 인한 미수금 계정에 대한 달러 영향을 계산하십시오. 360 일을 가정합니다.
A. US $ 3,817,445 감소
B. US $ 18,749,778 증가
C. US $ 3,333,334 감소
D. US $ 6,500,000 감소
Answer: C
Explanation:
If sales are US $50 million, 70% of which are on credit, total credit sales will be US $35 million. The receivables turnover equals 4.8 times per year 360 days - 75-day collection period). Receivables turnover equals net credit sales divided by average receivables. Accordingly, average receivables equal US $7,291.667 $35,000,000 - 4.8). Under the new policy, sales will be US $47.5 million 95% x $50,000,000), and credit sales will be US $28.5 million 60% x $47,500,000). The collection period will be reduced to 50 days, resulting in a turnover of 7.2 times per year 360 - 50). The average receivables balance will therefore be US $3,958,333 ($28,500,000 - 7.2), a reduction of US $3,333,334 $7,291.667 $3,958,333).

NEW QUESTION: 2
Which is performed as part of the recommended risk management procedure?
A. Allocation of a budget to investigate issues facing the project
B. Resolution of conflicts between the project and the programme board
C. Review of risk management practices to ensure that they are performed effectively
D. Sending of information about risks to the project to project stakeholders
Answer: D

NEW QUESTION: 3
アイデアコミュニティの目的は何ですか？ （2つの答え）
A. ポータルの[アイデア]タブにケースを記録して顧客のアイデアを投稿する
B. 他のコミュニティメンバーが投稿したアイデアにコメントして投票する
C. アイデアのテーマに関する質問に答える記事へのアクセスを提供するため
D. 顧客、パートナー、および従業員を招待してアイデアを提出する
Answer: B,D