(1)采用高低点法建立的资金预测模型是( )。A.Y=7880+10× B.Y=7520+8.5× C.Y=7460+9.2× D.Y=7350...

作者: tihaiku 人气: - 评论: 0
问题

(1)采用高低点法建立的资金预测模型是( )。
选项 A.Y=7880+10× B.Y=7520+8.5× C.Y=7460+9.2× D.Y=7350+7.5×
答案 B
解析 现金占用情况: b现=(1600-1200)/(700-500)=2 a现=Y-bX=1600-2×700=200(万元) 应收账款占用情况: b应=(2500-1900)/(700-500)=3 a应=Y-bX=2500-3×700=400(万元) 存货占用情况: b存=(4100-3100)/(700-500)=5 a存=Y-bX=4100-5×700=600(万元) 固定资产占用情况:a固=6500万元 经营负债占用情况: b债=(1230-930)/(700-500)=1.5 a债=Y-bX=1230-1.5×700=180(万元) 汇总计算: b=2+3+5-1.5=8.5 a=200+400+600+6500-180=7520(万元) Y:a+bX=7520+8.5X

相关内容:高低点,低点,资金,预测,模型,7880+10,7520+8.5,7460+9.2,7350...

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