彼得羅斯公司理財(cái)cap(1)-文庫吧資料
2024-10-25 18:00本頁面
【正文】 cost of holding cash relative to the transaction cost of converting marketable securities to cash for transactions 274 Understanding Float ? Float – difference between cash balance recorded in the cash account and the cash balance recorded at the bank ? Disbursement float ? Generated when a firm writes checks ? Available balance at bank – book balance 0 ? Collection float ? Checks received increase book balance before the bank credits the account ? Available balance at bank – book balance 0 ? Net float = disbursement float + collection float 275 Example: Types of Float ? You have $3,000 in your checking account. You just deposited $2,000 and wrote a check for $2,500. ? What is the disbursement float? ? What is the collection float? ? What is the float? ? What is your book balance? ? What is your available balance? 276 Example: Measuring Float ? Size of float depends on the dollar amount and the time delay ? Delay = mailing time + processing delay + availability delay ? Suppose you mail a check each month for $1,000 and it takes 3 days to reach its destina
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