当信用条件为“2/40,n/60”时,一年按360天计算,企业放弃现金折扣的资本成本率是( )
2023-07-07
A.2%
B.5%
C.18.37%
D.36.73%
参考答案:D
B.5%
C.18.37%
D.36.73%
参考答案:D
考察流动负债管理
放弃现金折扣的资本成本=2%/(1-2%)*360/(60-40)=36.73%.
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