美国CPA《BEC》范文分享：AR discount

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题干信息是这样的，公司现在给顾客的还款时间是30天没有discount，公司想把政策改为10天内还款的话给discount，要求分析新政策的disadvantage and advantage。

The purpose of this memo is to explain the advantage and disadvantage of offering cash discounts to our customers.

As we know，in the past, our company gave our customers 30 days to pay back without any discount. However, according to our new accounting policy, we offer an option to customers to enjoy a discount if they pay off their balances in 10 days. In my perspective, the new policy has both advantages and disadvantages.

The first advantage, of course, is that we can collect cash more quickly from customers. So our flexibility of cash flow will increase and the risk of short-term cash flow constraints will be reduced. Secondly, if we have more cash on hand, we can use the cash to increase our business. Third, with sufficient fund, our investment options will be more flexible and we can make more reinvestment instead of missing the business opportunities.

The disadvantage is that if our customers always take the cash discounts, our sales revenue and net profit will decrease. So, with the new policy, our financial performance may suffer a pressure and the company may bear the risk of operating loss. In this case, our shareholders and potential investors may question the profitability of our company, which is very important for them to make decisions.

So I believe we need to take more factors and possibilities into consideration and try to establish an effective and safe policy on offering cash discounts to our customers.

Let me know if you have more question on this topic. I believe that we need more in-depth discussion in the future especially on the policy of cash discounts.

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