问题已解决
這道題不明白為什么要乘以變動(dòng)成本率
FAILED
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同學(xué),你好
固定成本和是否賒銷無(wú)關(guān),應(yīng)收賬款占用資金=應(yīng)收賬款平均余額*變動(dòng)成本率
2021 07/29 18:04
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2021 07/29 18:06
假如銷售收入1000萬(wàn),固定成本200萬(wàn),計(jì)算應(yīng)收賬款占用資金難道還要減掉200?變成800萬(wàn)?
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文靜老師 
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2021 07/29 18:14
是的,同學(xué),先要計(jì)算變動(dòng)成本率=800/1000=0.8
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2021 07/29 18:14
可是應(yīng)收賬款明明就是1000萬(wàn)呀,為什么應(yīng)收賬款占用資金就變成800萬(wàn)了呢
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文靜老師 
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2021 07/29 21:41
應(yīng)收賬款占用資金只有變動(dòng)成本部分
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