概念题[br][/br]现金循环时间( cash cycle time)
答:现金循环时间是指从原材料货款付现到应收账款收现的全过程，即现金支出至现金回收的这段时间。一般可以把现金循环时间看成是经营周期减去应付账款周期，即现金循环时间=经营周期–应付账款周期。其中，应付账款周期是公司在购买各种资源(如工资和原材料)的过程中能够延期支付的时间长度。如果应付账款的延续期间大于生产期间与现金收回期间之和，则现金循环时间实际上是负数。
举一反三
- 概念题[br][/br]时间线( time line)
- The<br/>length of time between the payment for inventory and the collection<br/>of cash from receivables is called the:() A: operating<br/>cycle. B: inventory<br/>period. C: accounts<br/>receivable period. D: accounts<br/>payable period. E: cash<br/>cycle.
- 循环时间( cycle time) 是由最长的工作站的加工时间决定的
- Which<br/>of the following is NOT a true statement about the statement of cash<br/>flows?() A: It<br/>shows where cash came from and how it was spent. B: It<br/>reports why cash increased or decreased. C: It<br/>covers a specific span of time the same as the income statement. D: It<br/>shows how the profits or losses of the company were generated.
- The<br/>term cash as used on the statement of cash flows includes all of the<br/>following (<br/>) A: cash<br/>due from customers within 30 days. B: cash on hand. C: cash equivalents. D: cash in bank.
内容
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概念题[br][/br]市盈率
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Which of the following is reported on the statement of cash flows? (<br/>) A: cash<br/>and cash equivalent B: wages<br/>expense C: cash paid for rent D: wages payable
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概念题[br][/br]资本成本
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The cash flow statement divides the cash flow of an enterprise in a<br/>certain period into three categories, they are _____. A: Cash flow from operating activities B: Cash flow from investment<br/>activities C: Cash flow from liability activities D: Cash flow from financing<br/>activities<br/>The
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概念题[br][/br]剩余索取权