객관식
Which of the following is classified as an accounts receivable on a company's balance sheet?
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7. Receivables and Investments
Types of Receivables
객관식
Which of the following types of receivables is typically used to store funds that are not intended for daily operating expenses?
A
Accounts receivable
B
Sinking fund receivables
C
Notes receivable
D
Trade receivables
검증된 단계별 안내1
Understand the concept of receivables: Receivables are amounts owed to a company by its customers or other parties. They are classified into different types based on their purpose and nature.
Define sinking fund receivables: Sinking fund receivables are funds set aside for a specific purpose, such as repaying debt or replacing assets, and are not intended for daily operating expenses.
Compare sinking fund receivables with other types: Accounts receivable, notes receivable, and trade receivables are typically related to daily business operations, such as sales or loans, whereas sinking fund receivables are reserved for long-term financial goals.
Identify the correct answer: Based on the definition and purpose, sinking fund receivables are the type of receivables used to store funds that are not intended for daily operating expenses.
Conclude the reasoning: The correct answer is sinking fund receivables because they are specifically designated for purposes beyond regular operational needs, unlike the other types listed.
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