【单选题】【消耗次数：1】
在下列各项中，属于应收账款机会成本的是（）。
①
坏账损失
②
收账费用
③
信用调查的费用
④
占用资金应计利息
参考答案：
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相关题目
【单选题】
假设某企业预测的年销售额为2000万元，应收账款平均收账天数为45天，变动成本率为60%，资金成本率为8%，一年按360天计算，则应收账款占用资金应计利息为(
)万元。
①
250
②
200
③
15
④
12
【简答题】
某企业生产甲产品的固定成本为80000元，变动成本率为60%该企业有两种信用标准选择。A标准：信用条件为“n/30”，预计坏账损失率为5%，销售收入为400 000元，预计收账费用为3000元；B标准：信用条件为“n/45”，预计坏账损失率为10%，销售收入为600 000元，预计收账费用为5000元。上述信用条件下企业均不给予折扣，企业投资的最低收益率为10%。要求：根据上述资料，计算分析下列指标：（1）A标准的边际贡献、应收账款机会成本和信用期的净收益；（2）B标准的边际贡献、应收账款机会成本和信用期的净收益；（3）根据计算结果，选择对企业有利的信用标准。
随机题目
【单选题】
As these machines are precision instruments which cannot stand rough handling, the wording” Handle with Care” should be also marked ____ each case.
①
on
②
in
③
with
④
into
【单选题】
Should your products prove _________ in quality and reasonable in price, I trust substantial order will follow .
①
satisfy
②
satisfactory
③
satisfied
④
satisfaction
【单选题】
Considering your first transaction with us, we would like to ask you to offer name and address of your bank so as to enable us to ______ references.
①
apply with
②
account for
③
apply for
④
account on
【单选题】
As we are one of the leading importers in this line, we are ____ to handle large quantities.
①
at a position
②
in a position
③
on a position
④
of a position
【单选题】
We shall be pleased to receive from you all necessary information _________ these goods.
①
regarding
②
in regard
③
as regard
④
with regard
【单选题】
If you will make us your lowest quotation for air-conditioner, we shall regard ____ as a personal favor.
①
it
②
you
③
your lowest quotation
④
air-conditioner
【单选题】
We ______ your name and address _____ Chinese Chamber of Commerce, through whom we learned that you are the main exporter of stainless steel products.
①
owe, from
②
owe, to
③
owe, with
④
owe, out of
【单选题】
To step up the trade, we______ our end-users, make counter-offers as below.
①
and
②
on behalf of
③
with
④
from
【单选题】
There is steady demand in Europe for Leather gloves ____ high quality.
①
at
②
to
③
of
④
for
【单选题】
If you are not certain who should be held responsible for the loss, you might file a claim ________ the insurance agent there.
①
to
②
against
③
in
④
for