某企業(yè)擬以“3/15,N/35”的信用條件購進(jìn)原料一批,則企業(yè)放棄現(xiàn)金折扣的信用成本率為()。(一年按360天計(jì)算)
A.2%
B.36.73%
C.18%
D.55.67%
【答案】D
【解析】放棄現(xiàn)金折扣的信用成本率=[3%/(1-3%)]×[360/(35-15)]=55.67%。