这些题是我面试的公司(frost&sullivan)HR部门发给我的accounting department的题,请大家帮帮忙.
Case 2. We accept all credit cards. With our volume we pay 2% for VISA/MC and 3% for AMEX. Our total sales commissions paid on invoicing is 15%. 35% of our sales are paid with credit card. We have 3M in AR, 25% of which is over 90 days past due. We have a 5% bad debt allowance. As a corporate policy, we don't charge interest on past due accounts. With a cost of capital of 10%, how much does our over 90 days cost us each month? How much do the sales commissions on sales over 90 days cost each month? What would be the financial value of getting 65% of our sales prepaid with a credit card? Please present your answers numerically, showing your work.
Case 3. We recently acquired $500,000 worth of computers from DELL corporation. We used Dell financial for a 3 year lease. We are about to buy another round of $500,000 worth of computers. Would you bargain only with DELL or would you go out to bid? If yes, what companies would you go out for bid on, based on specs identical to the first round of computers? What would you do to get the optimal lease package and what lease elements would you look for other than the lowest money value factor?
Case 4. We know we will take possession of 10,000 sq. ft of bare office in 2 months. We already have 30 people who will occupy the space ASAP. It will cost $230,000 to install reasonable quality new 5 foot partitions and there is a 100% certainty that we can occupy space Day1. We have a dealer who has a 75% chance of matching this with excellent quality used partitions for $150,000 on day 1 and a 100% certainty of doing it by day 30. The 30 people are sales people and they each average $30K/monthin sales and their sales will increase by 10% in the new area. What is the true cost of buying new furniture? Of buying used furniture from our dealer? Please show your math.
Case 5. We close AR and AP on the first day of the new month. We often don't close GL until 15 or more calendar days after end of month. Our bank, credit card, payroll, 401K details are available electronically one day after end of month. This is unacceptable. Use a decision tree or an outline format to show how you would systematically evaluate the GL close process and remedy this?
Case 6. We have a 5 year lease for an office. The rent is full service with $1/foot/month the first year with 5% bumps thereafter each year. We can elect to have 10 by 10 cubes or 8 by 8 cubes. For the 10x10 layout budget 20 ft/person for common area space. For the 8x8layout budget 15 ft/person for common area space. How many people will the area accommodate with 8x8 layout? How many people with the 10x10 layout? What is the gross rent cost per person for the entire 5 year period with the 8x8 layout? What is the gross rent cost per person for the entire 5 year period with the 10x10 layout?
Case 2. We accept all credit cards. With our volume we pay 2% for VISA/MC and 3% for AMEX. Our total sales commissions paid on invoicing is 15%. 35% of our sales are paid with credit card. We have 3M in AR, 25% of which is over 90 days past due. We have a 5% bad debt allowance. As a corporate policy, we don't charge interest on past due accounts. With a cost of capital of 10%, how much does our over 90 days cost us each month? How much do the sales commissions on sales over 90 days cost each month? What would be the financial value of getting 65% of our sales prepaid with a credit card? Please present your answers numerically, showing your work.
Case 3. We recently acquired $500,000 worth of computers from DELL corporation. We used Dell financial for a 3 year lease. We are about to buy another round of $500,000 worth of computers. Would you bargain only with DELL or would you go out to bid? If yes, what companies would you go out for bid on, based on specs identical to the first round of computers? What would you do to get the optimal lease package and what lease elements would you look for other than the lowest money value factor?
Case 4. We know we will take possession of 10,000 sq. ft of bare office in 2 months. We already have 30 people who will occupy the space ASAP. It will cost $230,000 to install reasonable quality new 5 foot partitions and there is a 100% certainty that we can occupy space Day1. We have a dealer who has a 75% chance of matching this with excellent quality used partitions for $150,000 on day 1 and a 100% certainty of doing it by day 30. The 30 people are sales people and they each average $30K/monthin sales and their sales will increase by 10% in the new area. What is the true cost of buying new furniture? Of buying used furniture from our dealer? Please show your math.
Case 5. We close AR and AP on the first day of the new month. We often don't close GL until 15 or more calendar days after end of month. Our bank, credit card, payroll, 401K details are available electronically one day after end of month. This is unacceptable. Use a decision tree or an outline format to show how you would systematically evaluate the GL close process and remedy this?
Case 6. We have a 5 year lease for an office. The rent is full service with $1/foot/month the first year with 5% bumps thereafter each year. We can elect to have 10 by 10 cubes or 8 by 8 cubes. For the 10x10 layout budget 20 ft/person for common area space. For the 8x8layout budget 15 ft/person for common area space. How many people will the area accommodate with 8x8 layout? How many people with the 10x10 layout? What is the gross rent cost per person for the entire 5 year period with the 8x8 layout? What is the gross rent cost per person for the entire 5 year period with the 10x10 layout?
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