Tại một Doanh nghiệp có tài liệu sau (đvt: triệu đồng). Kỳ thu tiền bình quân 20 ngày (giả sử 30 ngày / tháng)
Quý 1 | Quý 2 | Quý 3 | Quý 4 | |
Số phải thu đầu quý | 290 | |||
Doanh thu trong quý | 300 | 320 | 390 | 420 |
Số tiền thu trong quý | ||||
Số tiền chưa thu cuối quý |
Hỏi số tiền thu trong quý 2 là bao nhiêu?
Trả lời:
Đáp án đúng: D
To calculate the cash collected in Quarter 2, we need to determine the receivables at the beginning of Quarter 2 and the uncollected amount at the end of Quarter 2.
* **Receivables at the beginning of Quarter 2:** Since there is no information about the uncollected amount at the end of Quarter 1, we need to calculate this. Uncollected amount at the end of Quarter 1 = Receivables at the beginning of Quarter 1 + Revenue of Quarter 1 - Cash collected in Quarter 1. We have Average Collection Period = (Average Receivables / Revenue) * Number of days in the period. Therefore, Average Receivables = (Average Collection Period / Number of days in the period) * Revenue = (20/30) * Revenue. Assuming the revenue is evenly distributed in Quarter 1, the average receivables for Quarter 1 is (20/30) * 300 = 200.
Average Receivables = (Receivables at the beginning of the period + Receivables at the end of the period) / 2. Therefore, Receivables at the end of the period = 2 * Average Receivables - Receivables at the beginning of the period = 2 * 200 - 290 = 110.
So, Receivables at the beginning of Quarter 2 is 110 (million VND).
* **Uncollected amount at the end of Quarter 2:** Similarly, Average Receivables for Quarter 2 = (20/30) * 320 = 213.33. Receivables at the end of Quarter 2 = 2 * 213.33 - 110 = 316.66 (million VND).
* **Cash collected in Quarter 2:** Cash collected in Quarter 2 = Receivables at the beginning of Quarter 2 + Revenue of Quarter 2 - Uncollected amount at the end of Quarter 2 = 110 + 320 - 316.66 = 113.34. Since none of the answers are close to this amount, there is no correct answer among the options given.
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