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SectionA:BudgetPreparationA部分：預(yù)算編制

1.HannonRetailingCompanypricesitsproductsbyadding30%toitscost.Hannonanticipatessalesof$715,000inJuly,$728,000inAugust,and$624,000inSeptember.Hannon’spolicyistohaveonhandenoughinventoryattheendofthemonthtocover25%ofthenextmonth’ssales.WhatwillbethecostoftheinventorythatHannonshouldbudgetforpurchaseinAugust?

Hannon零售公司的定價(jià)策略為在其成本上加成30%。公司預(yù)計(jì)7、8、9月份的銷(xiāo)售額分別為$715,000，$728,000，$624,000。公司的銷(xiāo)售政策是每個(gè)月月末保持的庫(kù)存量要足敷下月銷(xiāo)量的25%。請(qǐng)問(wèn)在8月份公司的預(yù)算上，存貨采購(gòu)成本應(yīng)該是多少？

a.$509,600.

b.$540,000.

c.$560,000.

d.$680,000.

2.StreeterCompanyproducesplasticmicrowaveturntables.Salesforthenextyearareexpectedtobe65,000unitsinthefirstquarter,72,000unitsinthesecondquarter,84,000unitsinthethirdquarter,and66,000unitsinthefourthquarter.Streetermaintainsafinishedgoodsinventoryattheendofeachquarterequaltoonehalfoftheunitsexpectedtobesoldinthenextquarter.HowmanyunitsshouldStreeterproduceinthesecondquarter?

Streeter公司從事微波爐的塑料轉(zhuǎn)盤(pán)的生產(chǎn)。公司明年的四個(gè)季度的銷(xiāo)量分別預(yù)計(jì)為65,000，72,000，84,000，66,000單位。公司在每個(gè)季度末的產(chǎn)品庫(kù)存量要保持為下一個(gè)季度銷(xiāo)量的50%。請(qǐng)問(wèn)第二季度應(yīng)該生產(chǎn)多少單位？

a.72,000units.72,000單位

b.75,000units.75,000單位

c.78,000units.78,000單位

d.84,000units.84,000單位

3.MingCompanyhasbudgetedsalesat6,300unitsforthenextfiscalyear,anddesirestohave590goodunitsonhandattheendofthatyear.Beginninginventoryis470units.Minghasfoundfrompastexperiencethat10%ofallunitsproduceddonotpassfinalinspection,andmustthereforebedestroyed.HowmanyunitsshouldMingplantoproduceinthenextfiscalyear?

Ming公司下一年度預(yù)算銷(xiāo)量為6,300件，在下一年年底將會(huì)有590件庫(kù)存商品。期初存貨為470件。公司根據(jù)以往經(jīng)驗(yàn)，所生產(chǎn)產(chǎn)品中，有10%終通不過(guò)質(zhì)檢，必須被銷(xiāo)毀。請(qǐng)問(wèn)公司下一年度應(yīng)該計(jì)劃生產(chǎn)多少單位產(chǎn)品？

a.6,890.

b.7,062.

c.7,133.

d.7,186.

4.SaviorCorporationassemblesbackuptapedrivesystemsforhomemicrputers.Forthefirstquarter,thebudgetforsalesis67,500units.Saviorwillfinishthefourthquarteroflastyearwithaninventoryof3,500units,ofwhich200areobsolete.Thetargetendinginventoryis10daysofsales(basedupon360days).Whatisthebudgetedproductionforthefirstquarter?

Savior公司從事家庭小型電腦的備用磁帶驅(qū)動(dòng)系統(tǒng)的組裝生產(chǎn)。第一季度預(yù)算銷(xiāo)量為67,500件，公司去的第四季度留有庫(kù)存3,500件，其中200件已經(jīng)淘汰過(guò)時(shí)，期末目標(biāo)存貨量為10天的銷(xiāo)量（一年360天）。請(qǐng)問(wèn)第一季度的預(yù)算產(chǎn)量為多少？

a.75,000.

b.71,700.

c.71,500.

d.64,350.

5.StreeterCompanyproducesplasticmicrowaveturntables.Salesforthenextyearareexpectedtobe65,000unitsinthefirstquarter,72,000unitsinthesecondquarter,84,000unitsinthethirdquarter,and66,000unitsinthefourthquarter.Streeterusuallymaintainsafinishedgoodsinventoryattheendofeachquarterequaltoonehalfoftheunitsexpectedtobesoldinthenextquarter.However,duetoaworkstoppage,thefinishedgoodsinventoryattheendofthefirstquarteris8,000unitslessthanitshouldbe.HowmanyunitsshouldStreeterproduceinthesecondquarter?

Streeter公司從事微波爐中塑料轉(zhuǎn)盤(pán)的生產(chǎn)。明年的四個(gè)季度的預(yù)計(jì)銷(xiāo)量分別為65,000，72,000，84,000和66,000件。公司在每個(gè)季度末的產(chǎn)品庫(kù)存量要保持為下一個(gè)季度銷(xiāo)量的50%，但是由于停工事件的影響，第一季度末的存貨比應(yīng)有的持有量少了8,000件。請(qǐng)問(wèn)公司第二季度應(yīng)該生產(chǎn)多少單位產(chǎn)品？

a.75,000units.75,000件

b.78,000units.78,000件

c.80,000units.80,000件

d.86,000units.86,000件

答案：1、B2、C3、C4、B5、D

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