【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（ ）。
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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
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【单选题】
_________ is no reason for dismissing him.
①
Because he was a few minutes late
②
Owing to a few minutes being late
③
The fact that he was a few minutes late
④
Being a few minutes late
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Police are __________ the disappearance of two children.
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looking out
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looking after
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looking into
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looking on
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This article deals with the natural phenomenon which __________ most interesting to everyone.
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are
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is
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they are
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it is
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This is a very difficult operation. It is essential that you __________ for emergency.
①
are to be prepared
②
would prepared
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be prepared
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must be prepared
【单选题】
I __________ going to the doctor, but I wish I hadn’t.
①
pick out
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make out
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give off
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put off
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Not __________, with youth unemployment so high, some school – leavers with qualifications fail to find jobs.
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obviously
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surprisingly
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particularly
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normally
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I’ll send you a short message as soon as I _______ in Hong Kong.
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arrived
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will arrive
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am going to arrive
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arrive