采用销售百分比法预测资金需要量时,下列项目中被视为不随销售收入的变动而变动的是()。
A. 现金
B. 应付账款
C. 存货
D. 短期借款
某公司2016年度资金平均占用额为4500万元,其中不合理部分占15%,预计2017年销售增长率为20%,资金周转速度不变,采用因素分析法预测的2017年度资金需要量为()万元。
A. 4590
B. 5400
C. 4500
D. 3825
下列关于销售百分比法基本步骤的说法中,正确的有()。
A. 第一步,确定随销售额而变动的资产和负债项目
B. 第二步,确定有关项目与销售额的稳定比例关系
C. 第三步,确定需要增加的筹资数量
D. 第四步,确定外部筹资额
Part I — (Para.1)Today the word “hero” becomes more ________ and is used to refer to both _______ and ________ of all kinds of difficulties and tragedies.Part II — (Paras. __ - __)Both Daniel and Dory are _______ heroes as they acted instinctively with courage and ______ when situations call for.Para. III — (Paras. __-__)_______ are heroes no matter they succeed in their effort to save people or get injured or killed in their efforts.Para. IV — (Para. 13)The stories of heroes help remind us that ordinary people can do ______ things and, being inspired by them, we can also be heroes when circumstances call on us to act heroically.