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CHEN2025-11-16 22:53:49

CFA考试中的credit sales都默认为Revenue吗?

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Simon2025-11-18 17:50:06

计算应收账款周转率时,分子要用credit sale,但一般,credit sale很难得到,此时会用revenue进行替代。

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Brown Corporation had average days of sales outstanding of 19 days in the most recent fiscal year. Brown wants to improve its credit policies and collection practices and decrease its collection period in the next fiscal year to match the industry average of 15 days. Credit sales in the most recent fiscal year were $300 million, and Brown expects credit sales to increase to $390 million in the next fiscal year. To achieve Brown’s goal of decreasing the collection period, the change in the average accounts receivable balance that must occur is closest to: 这个题干中描述提供的数据是Credit sales的数据,但是在解题的时候,直接把Credit sales等同于Revenue了。我的意思是,在CFA考试中,如果碰到这类题目,是否可以直接默认为Credit sales 就是revenue并代入公式计算?

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