某企业想通过改变付款条件提升收款速度,现在的付款条件是付款期60天,15天付款折扣2%。以下哪个选项可以实现()。
A、付款期60天,15天付款折扣1%
B、付款期90天,15天付款折扣2%
C、付款期45天,15天付款折扣2%
D、付款期30天,15天付款折扣1%
A、付款期60天,15天付款折扣1%
B、付款期90天,15天付款折扣2%
C、付款期45天,15天付款折扣2%
D、付款期30天,15天付款折扣1%
【参考答案及解析】
C
付款期60天,15天付款折扣2%,放弃折扣的成本=360/(60-15)*(2%/98%) = 16.33% 付款期60天,15天付款折扣1%,放弃折扣的成本=360/(60-15)*(1%/99%)=8.01% 付款期90天,15天付款折扣2%放弃折扣的成本=360/(90-15)*(2%/98%)=9.8% 付款期45天,15天付款折扣2%放弃折扣的成本=360/(45-15)*(2%/98%)=24.49% 付款期30天,15天付款折扣1%放弃折扣的成本=360/(30-15)*(1%/99%)=24.24% C选项因为放弃现金折扣的成本是最高的,因此C选项的收款速度会加快。
C
付款期60天,15天付款折扣2%,放弃折扣的成本=360/(60-15)*(2%/98%) = 16.33% 付款期60天,15天付款折扣1%,放弃折扣的成本=360/(60-15)*(1%/99%)=8.01% 付款期90天,15天付款折扣2%放弃折扣的成本=360/(90-15)*(2%/98%)=9.8% 付款期45天,15天付款折扣2%放弃折扣的成本=360/(45-15)*(2%/98%)=24.49% 付款期30天,15天付款折扣1%放弃折扣的成本=360/(30-15)*(1%/99%)=24.24% C选项因为放弃现金折扣的成本是最高的,因此C选项的收款速度会加快。