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CMA习题 | 能力养成计划第7期

放大字体  缩小字体 发布日期:2016-11-15  作者:中博诚通  浏览次数:179
核心提示:每天进步一点,向成功迈进一点,中博诚通CMA习题板块时间到啦~小伙伴儿们一起来做题吧!Section A: Budget Preparation A 部分:
 每天进步一点,向成功迈进一点,中博诚通CMA习题板块时间到啦~小伙伴儿们一起来做题吧! 

 

Section A: Budget Preparation A 部分:预算编制

1.        Hannon Retailing Company prices its products by adding 30% to its cost.  Hannon anticipates sales of $715,000 in July, $728,000 in August, and $624,000 in September.  Hannon’s policy is to have on hand enough inventory at the end of the month to cover 25% of the next month’s sales.  What will be the cost of the inventory that Hannon should budget for purchase in August?

Hannon 零售公司的定价策略为在其成本上加成 30%。公司预计 7、8、9 月份的销售额分别为$715,000, $728,000,$624,000 。公司的销售政策是每个月月末保持的库存量要足敷下月销量的 25%。请问在 8 月份公司的预算上,存货采购成本应该是多少?

a.          $509,600.

b.          $540,000.

c.           $560,000.

d.          $680,000. 


2.        Streeter Company produces plastic microwave turntables.  Sales for the next year are expected to be65,000 units in the first quarter, 72,000 units in the second quarter, 84,000 units in the third quarter, and 66,000 units in the fourth quarter.  Streeter maintains a finished goods inventory at the end of each quarter equal to one half of the units expected to be sold in the next quarter.  How many units should Streeter produce in the second quarter?

Streeter 公司从事微波炉的塑料转盘的生产。公司明年的四个季度的销量分别预计为 65,000,72,000, 84,000,66,000 单位。公司在每个季度末的产品库存量要保持为下一个季度销量的 50%。请问第二季度应该生产多少单位? 

a. 72,000 units.72,000 单位

b.          75,000 units.75,000 单位

c.           78,000 units.78,000 单位

d.          84,000 units.84,000 单位

 

3.        Ming Company has budgeted sales at 6,300 units for the next fiscal year, and desires to have 590 good units on hand at the end of that year.  Beginning inventory is 470 units.  Ming has found from past experience that 10% of all units produced do not pass final inspection, and must therefore be destroyed.  How many units should Ming plan to produce in the next fiscal year?

Ming 公司下一年度预算销量为 6,300 件,在下一年年底将会有 590 件库存商品。期初存货为 470 件。公司根据以往经验,所生产产品中,有 10%终通不过质检,必须被销毁。请问公司下一年度应该计划生产多少单位产品?

a.          6,890.

b.          7,062.

c.           7,133.

d.          7,186.


4.        Savior Corporation assembles backup tape drive systems for home microcomputers.  For the first quarter, the budget for sales is 67,500 units.  Savior will finish the fourth quarter of last year with an inventory of 3,500 units, of which 200 are obsolete.  The target ending inventory is 10 days of sales (based upon 360 days).  What is the budgeted production for the first quarter?

Savior 公司从事家庭小型电脑的备用磁带驱动系统的组装生产。第一季度预算销量为 67,500 件,公司去的第四季度留有库存 3,500 件,其中 200 件已经淘汰过时,期末目标存货量为 10 天的销量(一年 360 天)。请问第一季度的预算产量为多少?

a.          75,000.

b.          71,700.

c.           71,500.

d.          64,350. 


5.        Streeter Company produces plastic microwave turntables.  Sales for the next year are expected to be65,000 units in the first quarter, 72,000 units in the second quarter, 84,000 units in the third quarter, and 66,000 units in the fourth quarter.  Streeter usually maintains a finished goods inventory at the end of each quarter equal to one half of the units expected to be sold in the next quarter.  However, due to a work stoppage, the finished goods inventory at the end of the first quarter is 8,000 units less than it should be.  How many units should Streeter produce in the second quarter?

Streeter 公司从事微波炉中塑料转盘的生产。明年的四个季度的预计销量分别为 65,000,72,000,84,000 和 66,000 件。公司在每个季度末的产品库存量要保持为下一个季度销量的 50%,但是由于停工事件的影响,第一季度末的存货比应有的持有量少了 8,000 件。请问公司第二季度应该生产多少单位产品?

a.          75,000 units.75,000 件

b.          78,000 units.78,000 件

c.           80,000 units.80,000 件

d.          86,000 units.86,000 件

 

答案:1、B 2、C 3、C 4、B 5、D

 
 
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