您现在的位置:首页 > 会计考试 > acca > 考试题库 > 题库 >

F9题库_2019年acca考试F9第四章模拟练习题(4)进入阅读模式

F9题库_2019年acca考试F9第四章模拟练习题(4) 进入阅读模式 点我咨询

2019-08-16 10:29:11| 来源:

小伙伴们,acca考试题库来啦!很多想要报考acca考试的考生,不知道该如何准备全英文考试,中公财经小编为大家收集的acca F9科目第四章练习题及模拟题,帮助大家更好学习acca,早日拿下acca证书。

1.It is the middle of December 20X6 and Pangli Co is looking at working capital management for January 20X7.

Forecast financial information at the start of January 20X7 is as follows:

Inventory $455,000

Trade receivables $408,350

Trade payables $186,700

Overdraft $240,250

All sales are on credit and they are expected to be $3·5m for 20X6. Monthly sales are as follows:

November 20X6 (actual) $270,875

December 20X6 (forecast) $300,000

January 20X7 (forecast) $350,000

Pangli Co has a gross profit margin of 40%. Although Pangli Co offers 30 days credit, only 60% of customers pay in

the month following purchase, while the remaining customers take an additional month of credit.

Inventory is expected to increase by $52,250 during January 20X7.

Pangli Co plans to pay 70% of trade payables in January 20X7 and defer paying the remaining 30% until the end of

February 20X7. All suppliers of the company require payment within 30 days. Credit purchases from suppliers during

January 20X7 are expected to be $250,000.

Interest of $70,000 is due to be paid in January 20X7 on fixed rate bank debt. Operating cash outflows are expected

to be $146,500 in January 20X7. Pangli Co has no cash and relies on its overdraft to finance daily operations. The

company has no plans to raise long-term finance during January 20X7.

Assume that each year has 360 days.

Required:

(b) Discuss FIVE techniques that Pangli Co could use in managing trade receivables. (10 marks)

 

1 2

(责任编辑:ztt89173)
THE END  

声明:本站点发布的来源标注为“中公教育”的文章,版权均属中公教育所有,未经允许不得转载。

返回顶部

免责声明:本站所提供试题均来源于网友提供或网络搜集,由本站编辑整理,仅供个人研究、交流学习使用,不涉及商业盈利目的。如涉及版权问题,请联系本站管理员予以更改或删除。

中公教育

回复“2022”领取备考大礼包

点我咨询

热门招聘关注查看备考干货关注查看实时互动关注查看

猜你喜欢 换一换  

微信公众号
微博二维码
咨询电话

400 6300 999

在线客服 点击咨询

投诉建议:400 6300 999