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NEW QUESTION: 1
A)
B)
C)
D)
A. Option B
B. Option D
C. Option C
D. Option A
Answer: C
NEW QUESTION: 2
The CFO of a company is concerned about the company's accounts receivable turnover ratio. The
company currently offers customers terms of 3/10, net 30. Which of the following strategies would most
likely improve the company's accounts receivable turnover ratio?
A. Pledging the accounts receivable to a finance company.
B. Entering into a factoring agreement with a finance company.
C. Changing customer terms to 1/10, net 30.
D. Changing customer terms to 3/20, net 30.
Answer: B
Explanation:
Choice "c" is correct. The accounts receivable turnover ratio is expressed as Sales / Accounts
Receivable. A reduction in accounts receivable would serve to improve (increase) the turnover ratio.
Factoring (selling) receivables would serve to reduce the amount of accounts receivable (indicating more
rapid collections) thereby increasing (improving) the company's accounts receivable. Choice "a" is
incorrect. Pledging accounts receivable does not impact either sales or accounts receivable. There would
be no improvement in the accounts receivable turnover ratio. Choice "b" is incorrect. Changing the
customer terms from 3/10, net 30 to 1/10, net 30 would actually reduce discount incentives to pay timely.
Accounts receivable would likely remain the same or be higher. There would be no improvement in the
company's accounts receivable turnover ratio. Choice "d" is incorrect. Changing the customer terms from
3 /10, net 30 to 3/20, net 30 would actually reduce incentives to pay timely by increasing the amount of
time in which the customer could capitalize on the discount. Accounts receivable would likely remain the
same or be higher. There would be no improvement in the company's accounts receivable turnover ratio.
NEW QUESTION: 3
ソフトウェアコード署名は、どのセキュリティ概念を検証する方法として使用されますか？
A. アクセス制御
B. 守秘義務
C. 整合性
D. 可用性
Answer: C
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