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Working capital ratio _ACCA考试PM知识点
Working capital ratio _ACCA考试PM知识点来啦！2021年ACCA考试时间越来越近，小编为大家整理了Working capital ratio _ACCA考试PM知识点，希望能够帮助到大家。
【科目】
ACCA-PM
【知识点】
Working capital ratio
Working capital ratio
1. Inventory days
Reason:
√Expansion of business and build up inventory
√Existence of slow moving stock
√Uncertainty of suppler: buffer stock
√Consequence and recommendation:
√Consequence: high opportunity cost of holding inventory
Recommendation: EOQ, JIT
2. Receivable days
Reason
√Poor/good credit control
√Bad debts
√Deliberate policy to extend credit period in order attract the customers
Consequence and recommendation:
√Consequence: Cost of financing receivable
√Recommendation: improvement of credit control, using cash discount and factor
3. Payable days
Reason:
√Use trade payable as a free source of finance
√Company have cash flow problem
Consequence:
√Supplier refuse to supply or only require cash purchase
√Supplier increase price in future
√Loss of reputation
以上就是小编为大家整理的Working capital ratio _ACCA考试PM知识点了，希望大家能够认真学习，倒计时，预祝到家顺利通过ACCA考试。
注：以上内容来自Danielle Liu老师冲刺班
本文为正保会计网校在线原创文章
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