Toán tiếng anh 2

Which of the following is NOT directly reflected in the cash budget of a firm that is in the zero tax bracket?

• Depreciation

• Payments lags

• Repurchases of common stock

• Payment for plant construction

AT Co., Ltd has total demand for money is $3 billion. The cost of transferring securities in cash is $250,000, the return on securities is 15% a year. According to the Baumol-Allais-Tobin (BAT) optimal reserve model, the optimal reserve amount is

• $100 million

• $50 million

• $150 million

• $200 million

AT Co., Ltd has total demand for money is $1 billion. The cost of transferring securities in cash is $ 200,000, the return on securities is 12% a year. According to the Baumol-Allais- Tobin (BAT) optimal reserve model, the optimal reserve amount is

• $57.7 million

• $50.4 million

• $100 million

• $60 million

AT Co., Ltd has total demand for money is $ 4 billion. The cost of transferring securities in cash is $ 250,000, the return on securities is 20% a year. According to the Baumol-Allais-Tobin (BAT) optimal reserve model, the optimal reserve amount is

• $100 million

• $150 million

• $90 million

• $120 million

Amounts due from customers when goods are sold on credit are called

• Trade debits

• Trade balance

• Trade discount

• Trade off

Which of the following is NOT commonly regarded as being a credit policy variable?

• Payments deferral period

• Collection policy

• Credit standards

• Cash discounts

Given an accounts receivable turnover of 8 times and annual credit sales of $762,000 and the average accounts receivable of $92,250 the average collection period (360-day year) is:

• 45 days.

• 90 days.

• 75 days.

• 60 days.

Given an accounts receivable turnover of 8 times, annual credit sales of $428,000 and average collection period (360-day year) is 45 days, the average accounts receivable is:

• $53,500

• $8,044

• $58,400

• $35,500

In ABC inventory classification model, items class A is:

• large dollar value items but comprise a relatively small percentage of the total number of items held in inventory

• low dollar value items but comprise a large percentage of the total items held in inventory

• low dollar value items but comprise a relatively small percentage of the total number of items held in inventory

• large dollar value items but comprise a large percentage of the total items held in inventory

Sears sells mattresses at all stores located in the Toronto area. The mattresses are stored in a central warehouse. Annual demand is 2,400 mattresses, spread evenly throughout the year. The cost of placing and receiving an order is $32. The annual carrying cost is $10/unit. What is the size of the order Sears should place with its supplier to minimize its inventory cost?

• 124 units

• 150 units

• 168 units

• 172 units