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NEW QUESTION: 1
For the year just ended, James' Drafting Supplies had average accounts receivable of $880,000 from total credit sales of $4,800,000 for the year. Throughout the year, a factor purchased accounts receivable from the firm at a 2 percent discount. What was the firm's accounts receivable period?
A. 71 days.
B. 67 days.
C. 75 days.
Answer: B
Explanation:
What is the receivables turnover rate? 4800000/880000 = 5.4545. Then 365/5.4545 = 67.
The fact that the receivables are factored here does not impact on the firm's sales in receivables.

NEW QUESTION: 2
得意先は受注関連の製造プロセスを使用しており、これらの受注を期末処理でCO-PAに決済したいと考えています。
彼らは、CO-PAへの決済規則を手動で維持する努力について不満を述べています。この問題を解決する最も効率的なオプションは何ですか？
A. 特性の組み合わせではなく、収益性セグメントの番号を入力します。
B. 受注の決済パラメータの戦略シーケンスを自動的に提供します。
C. CO-PAの「PA転送構造」から配布ルールを導き出します。
D. 割り当てられた勘定割当カテゴリから配賦規則を決定します。
Answer: B

NEW QUESTION: 3
From a government perspective, accountability involves all of the following interrelated groups EXCEPT:
A. Political leaders and officials who manage service providers to be accountable for a mixture of public and private interests.
B. Service providers whose objectives and interests often differ from the first two.
C. Involve people with the necessary knowledge, ability, and commitment to fulfill their responsibilities.
D. The general public and particularly those receiving public services.
Answer: C