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2025-11-16 22:53CFA考試中的credit sales都默認(rèn)為Revenue嗎？
所屬：CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Simon助教
2025-11-18 17:50
該回答已被題主采納
計(jì)算應(yīng)收賬款周轉(zhuǎn)率時(shí)，分子要用credit sale，但一般，credit sale很難得到，此時(shí)會(huì)用revenue進(jìn)行替代。
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追問
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:
這個(gè)題干中描述提供的數(shù)據(jù)是Credit sales的數(shù)據(jù)，但是在解題的時(shí)候，直接把Credit sales等同于Revenue了。我的意思是，在CFA考試中，如果碰到這類題目，是否可以直接默認(rèn)為Credit sales 就是revenue并代入公式計(jì)算？ -
追答
計(jì)算應(yīng)收賬款周轉(zhuǎn)率時(shí)，可以把credit sales作為revenue代入公式。
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