rest of fin 320 exam 2

    Master this deck with 16 terms through effective study methods.

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    What is the credit period?

    It determines how long buyers have to pay for purchases.

    What are credit standards?

    They define the financial strength required for credit customers.

    What is the purpose of cash management?

    To minimize cash holdings while ensuring sufficient reserves.

    How does a lockbox system speed up collections?

    It allows local banks to collect payments directly.

    What is the difference between simple interest and add-on interest?

    Simple interest is calculated on the principal only, while add-on interest includes total interest in payment calculations.

    What is commercial paper?

    Short-term notes issued by large companies for financing.

    How does a tax-oriented lease differ from a non-tax-oriented lease?

    Tax-oriented leases allow full payment deductions, while non-tax-oriented leases do not.

    What is the cash conversion cycle?

    It measures the time between cash outflows for materials and cash inflows from sales.

    What is the goal of inventory management?

    To ensure necessary inventories are available while minimizing costs.

    What happens if a firm lowers its inventory levels?

    It may increase ordering costs and risk stockouts.

    What is the impact of a relaxed working capital policy?

    It can lead to lower ROE due to decreased asset turnover.

    What are the components of net operating working capital (NOWC)?

    Operating current assets minus operating current liabilities.

    What is the significance of accounts payable?

    It represents a major source of spontaneous financing for firms.

    How does trade credit function as a financing source?

    It allows firms to purchase goods on credit, deferring payment.

    What is the cost of non-free trade credit?

    It is the cost incurred by not taking discounts offered by suppliers.

    What is the purpose of a cash budget?

    To forecast cash inflows and outflows for effective cash management.