one of the following will not affect the operating cycle?()
A: decreasing
the payables turnover from 7 times to 6 times
B: increasing
the days sales in receivables
C: decreasing
the inventory turnover rate
D: increasing
the average receivables balance
E: decreasing
the credit repayment times for the firm’s customers
举一反三
- Jasper United had sales of $21,000 in 2011 and $24,000 in 2012．The firm's current accounts remained constant．Given this information, which one of the following statements must be true? A: The total asset turnover rate increased. B: The days' sales in receivables increased. C: The net working capital turnover rate increased. D: The fixed asset turnover decreased. E: The receivables turnover rate decreased.
- The trade<br/>receivables collection period measures the average number of days<br/>which elapse between acquiring an item of inventory and then selling<br/>or using that item. ( )
- 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.
- Which of the following are current assets? A: Currency<br/>capital B: Held-to-maturity investment C: Receivables D: Inventory <br/>The
- Which of the following might be associated with a lengthening working capital cycle? A: Higher net operating cash flow B: Decreasing depreciation expenditure C: Quicker inventory turnover D: Taking less time to pay suppliers
内容
- 0
Inventory turnover can be<br/>calculated by: () A: adding beginning and ending<br/>inventory; divide by two B: dividing the cost of goods<br/>sold by average inventory C: dividing average inventory<br/>by the cost of goods sold D: multiplying average<br/>inventory by 1.5
- 1
Suppose<br/>a car’s standard tires are replaced with tires 1.30 times<br/>larger in diameter. Will the car’s speedometer reading be ( ) A: 1.69<br/>times too high B: 1.30<br/>times too high C: accurate D: 1.30<br/>times too low E: 1.69<br/>times too low F: inaccurate<br/>by an unpredictable factor
- 2
The Dupont analysis method starts from the net interest rate of<br/>equity and decomposing layer by layer into the product of ( ). A: Net interest rate on assets B: Equity multiplier C: Operating<br/>profit margin D: Net profit margin on sales E: Asset turnover<br/>The
- 3
The<br/>value of leisure time is( ). A: excluded<br/>from GD B: directly<br/>included in GDP but, in recent years, has become a decreasing large<br/>part of GD C: directly<br/>included in GDP and, in recent years, has not changed much as a<br/>fraction of GD D: zero. E: included<br/>in GDP and, in recent years, has become an increasing large part of<br/>GD
- 4
Which<br/>one is not correct about ventilation/ perfusion ratio? () A: the<br/>normal value is 0.84 in resting state B: its<br/>decreasing means the increasing of physiologic dead space C: its<br/>value reaches to 3 at apex of lung D: its<br/>value decreases at inferior part of lung because there is not<br/>sufficient gas exchange there E: when<br/>it undergoes embolism in pulmonary artery, its value decreases