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某公司本年度實(shí)現(xiàn)營(yíng)業(yè)收入120萬(wàn)元,其中現(xiàn)銷40萬(wàn)元,假設(shè)流動(dòng)資產(chǎn)由存貨、現(xiàn)金和應(yīng)收賬款組成。期初應(yīng)收賬款余額4萬(wàn)元,期末存貨10萬(wàn)元,現(xiàn)金比率16%,速動(dòng)比率40%,流動(dòng)比率80%。則應(yīng)收賬款周轉(zhuǎn)率為多少?
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你好,(速動(dòng)資產(chǎn)+10)/流動(dòng)負(fù)債=80%,速動(dòng)資產(chǎn)/流動(dòng)負(fù)債=40%,速動(dòng)資產(chǎn)=10,流動(dòng)負(fù)債=25,現(xiàn)金/流動(dòng)負(fù)債=16%,現(xiàn)金=4,所以應(yīng)收賬款=10-4=6,應(yīng)收賬款周轉(zhuǎn)率=賒銷收入凈額/[(期初應(yīng)收賬款+期末應(yīng)收賬款)/2]=80/[(4+6)/2]=16
2022 03/22 19:30
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