<?xml version="1.0" encoding="utf-8"?>
<rss version="2.0" 
	xmlns:dc="http://purl.org/dc/elements/1.1/"
	xmlns:sy="http://purl.org/rss/1.0/modules/syndication/"
	xmlns:content="http://purl.org/rss/1.0/modules/content/"
	xmlns:atom="http://www.w3.org/2005/Atom">
<channel>
<title>會計–問題8</title>
<link>http://blog.roodo.com/woodyizie/archives/2795997.html/</link>
<description><![CDATA[隱含利率
銷貨條件2/10，n/30，則每$100的銷貨在10天內付款可少付$2，若換算為全年的隱含利率如下：
隱含利率 = 銷貨折扣/(銷貨收入 - 銷貨折扣) x 365/折扣屆滿日至最遲付款日
= $2/($100-$2) x 365/(30-10)
= 37.24%

另解
98 x i x 20/365 = $2
i = 37.24%

問題：？？？]]>
	</description>
<language>zh-tw</language>
<generator>Roodo Blog System</generator>
<copyright>All Rights Reserved</copyright>
<atom:link href="http://blog.roodo.com/woodyizie/archives/2795997-comment.xml" rel="self" type="application/rss+xml" />
<item>
	<title>回應：會計–問題8</title>
	<description><![CDATA[對於您所提的這個公式
隱含利率 = 銷貨折扣/(銷貨收入 - 銷貨折扣) x 365/折扣屆滿日至最遲付款日
實在不是很了解，
可不可以再稍微解釋一下，
感謝！
不過98 x i x 20/365 = $2倒是很直覺的看懂，
我了解是移項而已，
但第一個公式的精神實在不太懂…]]>
	</description>
	<link>http://blog.roodo.com/woodyizie/archives/2795997.html</link>
	<guid>http://blog.roodo.com/woodyizie/archives/2795997.html#comment-18700205</guid>
	<author>backupforever@gmail.com(Carolyn)</author>	<category>文章回應</category>
	<pubDate>Tue, 10 Mar 2009 19:43:24 +0800</pubDate>
</item>
<item>
	<title>回應：會計–問題8</title>
	<description><![CDATA[同9.公式]]>
	</description>
	<link>http://blog.roodo.com/woodyizie/archives/2795997.html</link>
	<guid>http://blog.roodo.com/woodyizie/archives/2795997.html#comment-10432901</guid>
		<category>文章回應</category>
	<pubDate>Mon, 05 Mar 2007 20:24:09 +0800</pubDate>
</item>
</channel>
</rss>