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题干：Montero Corp公司数据如下

一般情况下应收账款回收比例为70%本月收回，20%下个月收回，9%下下月收回。剩下的是不可回收金额。公司会在下个月10号之前支付本月采购以利用2%的现金折扣。5月采购预算是60000,5月销售预算为66，000。5月 费用现金支出预计14,400.Montero 5月1日现金余额是22,000. 那么Montero 5月份现金支出是多少？

考点：Budget Methodologies and Budget Preparation-The Cash Budget

关键词：percentage

解题思路：

对于计算应付账款的现金流入的公式：
当月现金流出=Σ每个月的赊购额×对应的回收百分比
到 m 月底，第n 月应付账款余额（m>n）=n 月赊购额－n 月赊购额×（当月支付比例+第二个月支付比例+…+第m-n+1 月支付比例）
到 m 月底，第n 月应付账款余额占比（m>n）=到m 月底，第n 月应付账款余额/第n月赊购额

Answer (C) is correct . The expected cash disbursements for any month equal the previous month’s purchases minus the 2% discount, plus any cash disbursements for expenses in the current period. April purchases $54,000 Less:??2% cash discount (1,080) Net purchases $52,920 Cash expenses 14,400 Total cash disbursements for May $67,320

Answer (A) is incorrect because The amount of $14,400 ignores cash disbursements for purchases.
Answer (B) is incorrect because The cash expended in May for April purchases is $52,920. The additional $14,400 of May expenses should also be added.
Answer (D) is incorrect because The amount of $68,400 includes the total purchases for April. The 2% cash discount of $1,080 should be deducted from April purchases.