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1.The answer is B.

A supplier with a low balance at the year end but with a high volume of transactions during the year may indicate that not all liabilities have been recorded at the year-end date.

2 The answer is C.

A purchase of a large volume of goods close to the year end would increase the payables payment period.

The prompt payment and trade discounts would both decrease the payables payment period, and the extended credit terms in this instance would have no impact as there is no closing balance with the new supplier.

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F8题库_2019年acca考试F8第五章模拟练习题（5）

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