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NEW QUESTION: 1
An entity plans to tighten its credit policy. The new policy will decrease the average number of days in collection from 75 to 50 days and will reduce the ratio of credit sales to total revenue from 70% to 60%. The entity estimates that projected sales will be 5% less if the proposed new credit policy is implemented. If projected sales for the coming year are US $50 million, calculate the dollar impact on accounts receivable of this proposed change in credit policy. Assume a 360-day year.
A. US $3,333,334 decrease
B. US $18,749,778 increase
C. US $6,500,000 decrease
D. US $3,817,445 decrease
Answer: A
Explanation:
If sales are US $50 million, 70% of which are on credit, total credit sales will be US $35 million. The receivables turnover equals 4.8 times per year 360 days - 75-day collection period). Receivables turnover equals net credit sales divided by average receivables. Accordingly, average receivables equal US $7,291.667 $35,000,000 - 4.8). Under the new policy, sales will be US $47.5 million 95% x $50,000,000), and credit sales will be US $28.5 million 60% x $47,500,000). The collection period will be reduced to 50 days, resulting in a turnover of 7.2 times per year 360 - 50). The average receivables balance will therefore be US $3,958,333 ($28,500,000 - 7.2), a reduction of US $3,333,334 $7,291.667 $3,958,333).

NEW QUESTION: 2
Eine Organisation plant, Microsoft Office für alle Mitarbeiter bereitzustellen.
Sie müssen die entsprechenden Office-Pläne auswählen und die Kosten minimieren.
Welche Office-Pläne sollten Sie verwenden? Ziehen Sie zum Beantworten die entsprechenden Office-Pläne auf die richtigen Optionen. Jeder Office-Plan kann einmal, mehrmals oder gar nicht verwendet werden. Möglicherweise müssen Sie die geteilte Leiste zwischen den Fenstern ziehen oder einen Bildlauf durchführen, um den Inhalt anzuzeigen.
HINWEIS: Jede richtige Auswahl ist einen Punkt wert.

Answer:
Explanation:

Reference:
https://docs.microsoft.com/en-us/deployoffice/about-office-365-proplus-in-the-enterprise

NEW QUESTION: 3
Where should all master copies of controlled software and documentation be stored?
A. In the definitive production library
B. In the definitive capacity library
C. In the definitive media library
D. In the definitive security library
Answer: C
Explanation:
Explanation/Reference:
Reference: https://www.ucisa.ac.uk/-/media/files/members/activities/itil/servicetransition/service_asset/
itil_guide%20to%20sa%20and%20cm%20management%20pdf.ashx?la=en (page 3)