Which of the following statements is false?
A) In a pledging of accounts receivableagreement, the lender reviews the invoices that
represent the credit sales of the borrowing firm and decides which credit accounts it
will accept as collateral for the loan, based on its own credit standards.
B) With a trust receipts loan or floor planning, all inventory items are held in a trust as
security for the loan.
C) If the factoring agreement is without recourse, the borrowing firm must receive
credit approval for a customer from the factor prior to shipping the goods. If the factor
gives its approval, the firm ships the goods and the customer is directed to make
payment directly to the lender.
D) In a warehouse arrangement, the inventory that serves as collateral for the loan is
stored in a warehouse.
Answer:
Wyatt Oil has an issue of commercial paper with a face value of $10,000,000 and a
maturity of three months. Wyatt received $9,800,000 when it sold the paper. The effect
annual rate for this financing is closest to:
A) 5.6%
B) 6.6%
C) 7.2%
D) 8.4%