中公财经

1. B

$4,070,000 (19,300 – 15,230)

Workings (in $’000)

2. D

Year end inventory of six times is 61 days (365/6).

Trade payables period is 42 days (230,000 x 365/2,000,000).

Therefore receivables collection period is 51 days (70 – 61 + 42).

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