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NEW QUESTION: 1
4 월에 Raymar의 예산은 다음과 같습니다.
A. 현금 적자에 대한 신용 한도에 미화 50,000 달러를 대출해야 함
B. 현금 적자에 대한 신용 한도에 미화 $ 100.000을 빌려야 할 필요성
C. 초과 현금으로 미화 45,000 달러
D. 현금 적자에 대한 신용 한도에서 미화 90,000 달러를 빌려야 할 필요성
Answer: B
Explanation:
Assuming Raymar maintained a US $100,000 cash balance at the end of March, the amount to be borrowed or invested in April is the difference between cash receipts and disbursements. April's cash collections are US $45,000 [ $50,000 April sales x 50%) +$40,000 March sales x 50%)]. Disbursements for accounts payable are US $37,500 [$40,000 April payables x 75%) + $30,000 March payables s 25%)]. In addition to the accounts payable disbursements, payroll and other disbursements will require an additional US $100,000. Hence, total disbursements are estimated to be US $137,500. The net negative cash flow amount to be borrowed to reach the required minimum cash balance of US $100.000) is US $92,500 $137,500 - $45,000). Because the line of credit must be drawn upon in US $10,000 increments. the loan must be for US $100,000.