2016年注冊(cè)會(huì)計(jì)師《財(cái)務(wù)成本管理》知識(shí)點(diǎn):應(yīng)收賬款應(yīng)計(jì)利息

應(yīng)收賬款應(yīng)計(jì)利息=應(yīng)收賬款占用資金*資本成本
應(yīng)收賬款占用資金=應(yīng)收賬款平均余額*變動(dòng)成本率
應(yīng)收賬款平均余額=日銷售額*平均收現(xiàn)期
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