畢曉方改編財務(wù)會計的課后習題答案第九章習題答案-資料下載頁
2025-07-09 12:44本頁面
【正文】 revenue generated during the major holidays, much of its nonholiday inventory may turn over very slowly. Apple, on the other hand, turns its inventory over very fast because it maintains a low inventory, which allows it to respond quickly to customer needs. Additionally, Apple’s puter products can quickly bee obsolete, so it cannot risk building large inventories. Ex. 9–15a. Number of days’ sales in inventory = Albertson’s, = 43 days Kroger, = 40 days Safeway, = 42 days Inventory turnover = Albertson’s, = Kroger, = Safeway, = b. The number of days’ sale in inventory and inventory turnover ratios are consistent. Albertson’s has slightly more inventory than does Safeway. Kroger has relatively less inventory (2–3 days) than does Albertson’s and Safeway. Ex. 9–21 Concludedc. If Albertson’s matched Kroger’s days’ sales in inventory, then its hypothetical ending inventory would be determined as follows, Number of days’ sales in inventory = 40 days = X = 40 180。 ($25,242/365) X = $2,766 Thus, the additional cash flow that would have been generated is the difference between the actual ending inventory and the hypothetical ending inventory, as follows: Actual ending inventory $ 2,973 million Hypothetical ending inventory 2,766 Positive cash flow potential $ 207 million That is, a lower ending inventory amount would have required less cash than actually was required.
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