2021年CFA考试《Level Ⅰ》考试题库-CFA考试（Level Ⅰ）-Mock Exam 1 Afternoon Session-
财会经济-CFA特许金融分析师
单选题-Assuming trade credit terms of 2/10 net 40, paying the supplier on the 35th day creates an annualized cost of trade credit (%) closest to:
单选题
A.27.9.
B.34.3.
C.109.0.
我个人认为这个应该是：B
解析：Cost of trade credit =
365/Days beyond discount period
1=
1+ (0.02 
(1-0.02)){365-(35-10)} 1=34.3%
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