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FF2019-05-03 21:22:28

10. 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: A. +$0.41million. B. –$0.41million. C. –$1.22million. 实在很难理解,题目中的CREDIT SALES,和公式中的NET REVENUE在这里看做是相等的吗?

回答(1)

Vicky2019-05-05 13:55:09

同学你好,
credit sales的意思是还没有收到账款的销售额。
net revenue也叫net sales,是指除去退货打折等后的销售额。
两者都是指销售额,这里可以看做是相等的。

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