一般分为high day-rate system、individual bonus scheme、group bonus scheme 3.劳动更替labour turnover labourturnover rate=replacements/average number of employees in period 注意成员流转成本:replacement costs和preventive costs 4.会计处理 T帐左进右出 其他相关会计处理按照实际问题进行调整 三、Accounting for ...
CRM : (Customer Relationship Management)客户关系管理 KM : (Knowledge Manag 分享1赞 浙江工商大学吧 喵喵唔在路上 【ACCA考试公式总结 <F3 英文>】三Working capital analysis1,Receivable days=trade receivable/credit sales×3652,Inventory turnover period=inventory/cost of sales×3653,Payable payment days=...
If the inventory turnover ratio is 7, what is the average number of days the inventory is in stock?A. 70 days.B. 52 days.C. 25 days. 正确答案:B 分享到: 答案解析: Average Inventory Processing Period = 365 / inventory turnover = 365 / 7 = 52 days. 统计:共计63人答过,平均正确...
1、ROCE**:由PBIT和asset turnover构成,所以主要看分母的capital employed有什么变化,看看公司最近有什么大动作。ROCE下降主要是因为PBIT下降,asset turnover的提高缓和了ROCE的情况,但整体上ROCE还是偏低。2、PBIT*:太低说明cost花多了。如果是收购子公司可能是因为PBIT只包括了子公司3个月的PBIT,而不是1年的,所以...
Receivables days = 365 / receivables turnover = 365 / 10 = 36.5 days.Inventory processing days = 365 / inventory turnover = 365 / 5 = 73.0 days.Payables payment period = 365 / payables turnover = 365 / 12 = 30.4 days.Cash collection cycle = 36.5 + 73.0 – 30.4 = 79.1 days. 统计...
B. Turnover and Leverage.C. Profitability and Leverage. 正确答案:C 分享到: 答案解析: Inventory write-down would lower inventory values and the current period’s reported profits. Profitability ratios would suffer. The turnover ratio would be favorable due to lower asset (inventory) values. ...
Turnover is 18.52 times {$6,205,000 sales ¡Â [($350,000 + $320,000) ¡Â 2]}. Hence, the average collection period is 19.71 days (365 ¡Â 18.52).Answer (A) is incorrect because The number of 18.82 days is based on receivables of $320,000.Answer (B) is incorrect ...