【判断题】【消耗次数：1】
应收账款通常由赊销形成，也就是现金还款的替代。所以说，应收账款的存在，占用了原本可用于投资的资金。因此，企业用于赊销业务所需要的资金乘以市场资金成本率之积，便是应收账款的管理成本。（ ）
①
对
②
错
参考答案：
复制
纠错
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
【多选题】
应收账款周转率高，表明企业可能（ ）。
①
增加坏帐损失
②
应收账款回收速度快
③
信用政策较严格
④
资产流动性提高
⑤
过高的应收账款周转率将更加提高企业盈利水平
【多选题】
下列说法中属于互联网赊销债权类应收账款的特点的有（ ）。
①
应收账款逾期或轻微违约
②
具有一定的稀缺性
③
多由第三方支付机构作为资金划付工具
④
应收账款期限短，单笔金额小，数量多
随机题目
【单选题】
You should give your children more opportunities to have personal time and space to ( ) with friends or do whatever they want.
①
hang out
②
hang up
③
hang on
④
hang in
【单选题】
On this calendar you can find elective classes as well as review sessions and other events that were not part of ( ) class or exam time.
①
mandate
②
mandator
③
mandated
④
mandatory
【单选题】
The related ( ) are sufficient for you to collect the information you need for your presentation.
①
public
②
publications
③
republic
④
in public
【单选题】
Most of the runners in the London Marathon are raising money ( ).
①
in return
②
out of curiosity
③
for charity
④
on duty
【单选题】
I found the article while I was （ ） some old magazines.
①
browsing through
②
looking into
③
staring at
④
watching out
【单选题】
She travelled the world in （ ） of her dreams.
①
terms
②
preference
③
spite
④
pursuit
【单选题】
（ ） he finished writing the composition in such a short time surprised us all.
①
What
②
How
③
That
④
If
【单选题】
Im very much afraid that your wife may be ( ) in the crime.
①
involvement
②
involved
③
involve
④
involves
【单选题】
They looked at the ( ) of the dancing waves in the sunlight.
①
sparkly
②
sparkle
③
sparker
④
sparking