考生一定要做大量的練習(xí)題，尤其是近幾年的CFA真題。并對(duì)真題的知識(shí)點(diǎn)進(jìn)行總結(jié)，幫助自己進(jìn)行提升！下文是小編列舉的例題解析，希望對(duì)你有所幫助！

A firm reports sales of€50,000 for the year ended 31 December 2012.Its accounts receivable balances were€6,000 at 1 January 2012 and€7,500 at 31 December 2012.The company’s cash collections from sales for 2012 is closest to:

A、€48,500.

B、€51,500.

C、€42,500.

【Answer】A

【analysis】

A is correct.Cash collections from sales equals beginning receivables plus sales less ending receivables:€6,000+€50,000–€7,500=€48,500

B is incorrect.It is sales plus the change in receivables:€50,000+(€7,500–€6,000)=€51,500.

C is incorrect.It is sales less the end receivables:€50,000–€7,500=€42,000.

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