第六章 营运资金（Chapter sixth working capital）.docVIP

第六章 营运资金（Chapter sixth working capital） Problem 1, 0 points, 10 points An enterprise needs 2400 tons of A material every year, the cost of each order is 400 yuan, the annual storage cost per ton of material is 12 yuan, and the optimal order number is () times. The correct answer: D. 6 Problem 2, 0 points, 10 points The statement of the credit period is correct The right answer: the longer the credit period in B., the better the credit conditions that customers enjoy Problem 3, 0 points, 10 points In the five C system of credit, capital means The correct answer: the financial strength and financial status of B. customers indicate the background that the customer may repay the debt Problem 4, 0 points, 10 points The statement of cash discount is correct The correct answer: D. purpose is to speed up the collection of accounts Problem 5, 0 points, 10 points What degree of cash discount should be taken into consideration?. The correct answer: A. credit period Problem 6, 0 points, 10 points It is estimated that the amount of credit sale will be changed from 36 million yuan to 72 million yuan, the receivable period is 60 days, the variable cost rate is 60%, and the cost rate of capital is 10%, the increase of the amount of the accounts receivable funds of the enterprise is (RMB) yuan. The correct answer: B. 3 million 600 thousand Problem 7, 0 points, 10 points In order to minimize the transaction cash balance held by the enterprise, the enterprise can take The right answer: B. strives to synchronize cash flow Problem 8, 0 points, 10 points In the following items, the opportunity cost of receivables is The correct answer: C. receivable accounts for the accrued interest of funds Problem 9, 0 points, 10 points Cash is an asset, and its an asset The correct answer: B. liquidity, profitability is poor Problem 10, 0 points, 10 points The reason for enterprises to deposit cash is mainly to meet the demand The correct answer: C. trading, preventive, speculative needs Problem 11,