题干：Johnsen公司预测本年最后7个月的销售如下
那么Johnsen公司9月份预算现金收入是？
考点：Budget Methodologies and Budget Preparation-Projecting Cash Collections
关键词：percentage
解题思路：
对于计算应收账款的现金流入的公式：
当月现金流入=Σ每个月的赊销额×对应的回收百分比
到 m 月底，第n 月应收账款余额（m>n）=n 月赊销额－n 月赊销额×（当月回收比例+第二个月回收比例+…+第m-n+1 月回收比例）
到 m 月底，第n 月应收账款余额占比（m>n）=到m 月底，第n 月应收账款余额/第n月赊销额
9月回收金额=9月现金销售+9月份销售*70%*20%+8月份销售70%*50%+7月份70%*25%
Answer (B) is correct . Johnsen’s cash receipts can be calculated as follows:
Answer (A) is incorrect because The amount of $635,000 results from failing to account separately for cash sales.
Answer (C) is incorrect because The amount of $807,000 results from adding in the final month of collections from June sales, which would have ended in August.
Answer (D) is incorrect because Total collections for September would be $684,500.
Johnsen’s budgeted cash receipts from sales and collections on account for September are