参考答案
1.【答案】A。解析:$2,000,000×20%/360=$400,000/360 =1,111.11×45 = $50,000。
2.【答案】C。解析:Keller公司需要贷款金额为$176,471,计算如下:
方法一:有效利率=($150,000 *0.08)/[$150,000 - ($150,000*0.15)]
=$12,000/$127,500
=0.0943875
借款总额={$150,000+($150,000*15%/2)}*(1+0.0943875)
=$161,250*1.0943875
=$176,471
方法二:X(1-15%)=$150,000
X=$150,000/(1-15%)=$176471
3.【答案】D。解析:持有成本的下降,使存货成本下降,将会使经济订货量增加。销售额或订货成本的下降将会使经济订货量下降,安全存货不影响经济订货量。