【单选题】【消耗次数:1】
在一定时期内,企业应收账款的周转天数越多,周转次数越少,说明( )
企业收回应收账款的速度越快,信用销售管理严格
应收账款的流动性强,从而有利于增强企业短期偿债能力
收账费用和坏账损失减少,流动资产的投资收益相对增加
企业的营业资金过多滞留在应收账款上,资金的机会成本变大
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相关题目
【单选题】 在一定时期内,企业应收账款的周转天数越多,周转次数越少,说明
①  企业收回应收账款的速度越快,信用销售管理严格
②  应收账款的流动性强,从而有利于增强企业短期偿债能力
③  收账费用和坏账损失减少,流动资产的投资收益相对增加
④  企业的营业资金过多滞留在应收账款上,资金的机会成本变大
【多选题】 在一定时期内,应收账款周转次数多、周转天数少表明( )。
①  收账速度快
②  信用管理政策宽松
③  应收账款流动性强
④  应收账款管理效率高
【判断题】 应收账款周转天数与应收账款周转次数是倒数关系。
①  正确
②  错误
【判断题】 应收账款周转率和周转天数是反映企业营运能力的指标,反映了应收账款收回的速度。(  )
① 
② 
【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
【单选题】 应收账款周转天数一般为(  )天。
①  20-40
②  30-60
③  40-70
④  50-80
【单选题】 企业将资金占用在应收账款上而放弃其他方面投资可获得的收益是应收账款的( )。
①  管理成本
②  机会成本
③  坏账成本
④  资金成本
【单选题】 应收账款管理的目标是应收账款产生的收益扣除应收账款导致的成本之差()
①  最大
②  最小
③  为0
④  不确定
【单选题】 在下列费用中,属于应收账款机会成本的是( )。
①  转换费用
②  坏账损失
③  收账费用
④  投资于应收账款而丧失的再投资收益
【单选题】 下列各项中,属于应收账款机会成本的是( )
①  收账费用
②  客户资信调查费用
③  坏账损失
④  应收账款占用资金的利息
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