2020年acca考试F7考试模拟练习（6）

在acca考试的备考之路上，注定少不了一些艰辛和坚持。只有持续不断的付出，最终才能迎来丰收的喜悦。中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!

6 The following information has been taken or calculated from Fowler’s financial statements for the year ended 30 September 2014.Fowler’s cash cycle at 30 September 2014 is 70 days.Its inventory turnover is six times. Year-end trade payables are $230,000. Purchases on credit for the year were $2 million. Cost of sales for the year was $1·8 million. What is Fowler’s trade receivables collection period as at 30 September 2014?

All calculations should be made to the nearest full day. The trading year is 365 days.

A 106 days

B 89 days

C 56 days

D 51 days

答案：B

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