p1-英文題4.1計劃預(yù)算和預(yù)測

課題公開資題 CMA新綱英文Part 練習(xí)與模 課題公開資我要吐槽知識點選我要吐槽知識點選題60道>第1 平均正確率：36.1%Tip-TopCleaningSupplycarriesalargenumber erentitemsinitsinventory,givingthefirmacompetitiveadvantageinitsindustry.BelowispartofTip-T udgetforthefirstquarterofnextyearaHistorically,allofthesalesareonaccountand adeevenlyoverthequarter.5%ofallsalesaredeterminedtobeuncollectibleandwrittenoff.Thebalanceofthereceivablesiscollectedin50days.Thissalesandcollectionexperienceisexpectedtocontinueinthefirstquarter.Theprojectedbalancesheetforthefirstdayofthequarterincludesthefollowingaccountbalances.HowmuchcashcanTip-Topanticipatecollectinginthefirstquarter(basedona360-day您的答案：未作答正確答案題目翻譯TipTop公司在存貨中許多不同的產(chǎn)品，這使其在行業(yè)中具有較大的競爭優(yōu)勢。以下是Tip-Top明年第一季度的部分預(yù)顯示答題經(jīng)驗，所有銷售都是賒銷，而且在季度內(nèi)是平均發(fā)生的。有5%的銷售被認定為是壞賬并予以注銷。應(yīng)收賬款額會在50天內(nèi)收回。銷售和收款的情況預(yù)計會在第一季度內(nèi)持續(xù)下去。該季度第一天的預(yù)計資產(chǎn)負債表包括了以下各項TiT（年為天）考點：hecllionofchbdgt解題思路：因為在季度平均發(fā)生，所以可以【筆記快速添加筆 點擊提問，或查看大家對本題的回答 還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第2 平均正確率SteersCompanyhasjustcompleteditsproformafinancialstatementsforthecomingyear.Relevantinformationissummarizedbelow.Fromtheinformationprovidedabove,theincreaseinSteers’cashaccountforthecomingyearwill您的答案：未作答正確答案答案考點：thecalculatonofcashaccount：cash【筆記 點擊提問，或查看大家對本題的回答 第3 平均正確率ABCCompanyproducesmosquitonets.Ithasabeginningyearinventoryof10,000unitsandplanstosell60,000unitsnextyear.AssumesalesforeverymonthisthesameandABCCompanyrequiresinventorytobe1.5timestheexpectedsalesfornextmonth.Eachunitofmosquitonetrequires10metersoftherope.Tohaveendingyearinventoryof10,000units,howmanymetersofropedoesABCrequirenextyear?您的答案：未作答正確答案題目翻譯ABC公司專業(yè)生產(chǎn)帳篷，下一年度的銷售計劃是60,000頂。ABC每月銷售的數(shù)量一致，期初有10,000頂?shù)拇尕?，每月月末的存貨要求是下月銷售額的1.5倍。每生產(chǎn)一頂帳篷，需要10米的繩子，則ABC下年需要多少米的繩子用于帳篷的生產(chǎn)考點：thecalculationofproduction：metersof解題思路：每月的期初存貨產(chǎn)量銷量期末存1月：10,000產(chǎn)量5,0005,000×1.5；產(chǎn)量2-11月：7,500產(chǎn)量5,0005,000×1.5；產(chǎn)量12月：7,500產(chǎn)量5,00010,000；產(chǎn)量全年產(chǎn)量2,5005,000×107,500繩子生產(chǎn)量60,000×10若以全年產(chǎn)量來計算，且再下一年度與下一年度的情況一致的話，那么全年期初期末的存貨量都是10,000，那么全年的產(chǎn)就等于全年的銷【筆記點擊提問，或查看大家對本題的回答點擊提問，或查看大家對本題的回答第4 平均正確率ANNCOsellsproductsonaccount,andexperiencesthefollowingcollectionAtDecember31,ANNCOreportsaccountsreceivableof$211,500.Ofthatamount,$162,000isduefromDecembersales,and$49,500fromNovembersales.ANNCOisbudgeting$170,000ofsalesforJanuary.Ifso,whatamountofcashshouldbecollectedinJanuary?您的答案：未作答正確答案題目翻譯ANNCO公司以賒銷的方式出售產(chǎn)品，以下是賬款回收的方案銷售之后的一個月銷售之后的兩個月在2月3日，CO報告的應(yīng)收賬款為$2150，其中16200是月份的應(yīng)收款，$4,0是月份的。CO預(yù)計1月份的銷售額為170,0。如果確實如此的話，1月份應(yīng)該可以收回多少現(xiàn)金？考點：thecalculationofcash11月份的銷售額=49,500/0.3=165,00012月份的銷售額162,000/0.9=所以1月份的現(xiàn)金回收額=170*10%+180*60%+165*30%=【筆記 點擊提問，或查看大家對本題的回答 第5 平均正確率WhichofthefollowingwouldnotappearinthecashdisbursementssectionofacashSalariesandwagesPayments 您的答案：未作答正確答案題目翻譯下面哪項不會在現(xiàn)金預(yù)算中的現(xiàn)金壞賬中出A.折舊費用B.利息費用C.工資費用 考點：thefactorofcashbudget解題思路：現(xiàn)金預(yù)算只要發(fā)生現(xiàn)金流的都可以計入，折舊費用是計提的，實際沒有發(fā)生現(xiàn)金流出，所以不會出現(xiàn)在現(xiàn)金預(yù)【筆記 點擊提問，或查看大家對本題的回答 第6 平均正確率Acompanythatmanufacturesfurnitureisestablishingitsbudgetforthe ingyear.Allofthefollowingitemswouldappearinitsoverheadbudgetexceptfortheovertimepaidtotheworkerswhoperformproductioncostofglueusedtosecurethe entofthelegstothefringebenefitspaidtotheproductionfreightchargespaidforthedeliveryofrawmaterialstothe您的答案：未作答正確答案題目翻譯一家家具制造公司正在編制明年的預(yù)算。以下各項都會出現(xiàn)在其費用預(yù)算支付給執(zhí)行生產(chǎn)計劃工人的加班用于粘合家具的膠水的成支付給生產(chǎn)主管的福利費把原材料運回公司 費考點：thedeterminationof解題思路：ABC都是間接費用，D應(yīng)該算入直接材料成【筆記 點擊提問，或查看大家對本題的回答 第7 平均正確率Acostofgoodssold(COGS)budgetforamanufacturingfirmcontainswhichofthefollowingprimaryCostofgoodsmanufactured(COGM)andfinishedgoodsinventoryCostofgoodsmanufactured(COGM)anddirectmaterialsinventoryBudgeteddirectmaterialspurchases,budgeteddirectlabor,andbudgetedfactoryBudgeteddirectmaterialsusedandbudgeteddirect您的答案：未作答正確答案題目翻譯一家制造商的銷售成本預(yù)算包含下面那些主要成制造成本和產(chǎn)成品存貨余制造成本和直接材料存貨余預(yù)算直接材 ，預(yù)算直接人工和預(yù)算間接費預(yù)算直接使用材料和預(yù)算直接人考點：thecalculationofcostofgoodssold解題思路：COGM+BFGCOGSE【筆記 點擊提問，或查看大家對本題的回答 第8 平均正確率PetersonsPlantersInc.budgetedthefollowingamountsforthecomingOverheadisestimatedtobetwotimestheamountofdirectlabordollars.Theamountthatshouldbebudgetedfordirectlaborforthecomingyearis您的答案：未作答正確答案題目翻譯期初存貨（產(chǎn)成品）$10,000期末存貨（產(chǎn)成品）$25,000期初和期末的在產(chǎn)品庫存$0考點：hecllionofdictlabor：direct解題思路：先計算銷貨成本CGMCGS+E-再根據(jù)MDMDLOHDMDL2DL計算直接人工金415K=100K+DL=(415K-100K)/3=【筆記 點擊提問，或查看大家對本題的回答 第9 平均正確率MonroeProductsispreparingacashforecastbasedonthefollowingMonthlysales:December$200,000;January$200,000;February$350,000;March$400,000.Allsalesareoncreditandcollectedthemonthfollowingthesale.Purchasesare60%ofnextmonth’ssalesandarepaidforinthemonthofpurchaseOthermonthlyexpensesare$25,000,including$5,000ofdepreciation.IftheJanuarybeginningcashbalanceis$30,000,andMonroeisrequiredtomaintainaminimumcashbalanceof$10,000,howmuchaccumulativeshort-termborrowingwillberequiredattheendofFebruary?您的答案：未作答正確答案答案每月銷售額：12$200,000；1$200,000；2$350,000；3如果1月初的現(xiàn)金余額為$30,000，而且Monroe必須維持最低$10,000的現(xiàn)金余額，那么累積到2月底的短期 考點：thecalculatonofcashbudget：maintainaminimumcashbalanceof -20=每月的費用支出=25-2月份收到的現(xiàn)金=1月份的銷售額2月份 支出=3月份的銷售額請注目問的是累積到2月，所以應(yīng)該$10,000+$60,000=【筆記 點擊提問，或查看大家對本題的回答 第10 平均正確率ilianComputerCompanyusesacomprehensivebudgetingsysteminplanningitsannualWhichofthefollowingbestdescribestheinformationneededinordertodeterminethebudgetedcostofcircuitboardstobepurchasedforuseinbuildingitslaptopcomputer?AssumeonecircuitboardisusedineachBeginwithbudgetedlaptopsalesinunits,addthedesiredendinginventoryofcircuitboards,deducttheexpectedbeginninginventoryofcircuitboards,andmultiplytheresultingamountbythebudgetedpurchasecostpercircuitboard.Beginwithbudgetedlaptopsalesinunits,deductthedesiredendinginventoryofcircuitboards,addtheexpectedbeginninginventoryofcircuitboards,andmultiplytheresultingamountbythepurchasecostpercircuitboard.Beginwithbudgetedlaptopproductioninunits,deductthedesiredendinginventoryofcircuitboards,addtheexpectedbeginninginventoryofcircuitboards,andmultiplytheresultingamountbythepurchasecostpercircuitboard.Beginwithbudgetedlaptopproductioninunits,addthedesiredendinginventoryofcircuitboards,deducttheexpectedbeginninginventoryofcircuitboards,andmultiplytheresultingamountbythebudgetedpurchasecostpercircuitboard.您的答案：未作答正確答案題目翻譯ii首先預(yù)計筆記本電腦的銷量，加上電路板的期末存貨，減去電路板的期初存貨，并乘以電路板預(yù)算的單位采購成首先預(yù)計筆記本電腦的銷量，減去電路板的期末存貨，加上電路板的期初存貨，并乘以電路板的單位采購成首先預(yù)計筆記本電腦的產(chǎn)量，減去電路板的期末存貨，加上電路板的期初存貨，并乘以電路板的單位采購成首先預(yù)計筆記本電腦的產(chǎn)量，加上電路板的期末存戶，減去電路板的期考點：hecllionofpcsebdet解題思路：請區(qū)分求的 量不是產(chǎn) 產(chǎn)量=銷量+期末-期初這里不用這個公式【筆記 點擊提問，或查看大家對本題的回答 第11 平均正確率StevensCompanymanufactureselectroniccomponentsusedinautomobilemanufacturing.Eachcomponentusestworawmaterials,GeoandClio.Standardusageofthetwomaterialsrequiredtoproduceonefinishedelectroniccomponent,aswellasthecurrentinventory,areshownbelowStevensforecastssalesof20,000componentsforthenexttwoproductionperiods.Companypolicydictatesthat25%oftherawmaterialsneededtoproducethenextperiod’sprojectedsalesbemaintainedinendingdirectmaterialsinventory.Basedonthisinformation,thebudgeteddirectmaterialpurchasesforthenextperiodwould您的答案：未作答正確答案題目翻譯Ses公司生產(chǎn)用于汽車制造的電子配件。每個配件需要2Go和lio。生產(chǎn)一個電子配件所需耗用的標準材料數(shù)量及其當(dāng)前庫存量如下所示：Ses預(yù)測未來個生產(chǎn)時段內(nèi)的用量為2,0：directmaterial解題思路：期初 的=生產(chǎn)+期【筆記 點擊提問，或查看大家對本題的回答 第12 平均正確率PlaytimeToysestimatesthatitwillsell200,000dollsduringthecomingyear.Thebeginninginventoryis12,000dolls;thetargetendinginventoryis15,000dolls.Eachdollrequirestwoshoeswhicharepurchasedfroman r.Thebeginninginventoryofshoesis20,000;thetargetendinginventoryis18,000shoes.Thenumberofshoesthatshouldbepurchasedduringtheyearis396,000398,000402,000404,000您的答案：未作答正確答案答案Playtie玩具公司預(yù)計明年能賣出200000玩。玩的初貨為12000個；目標末存貨為15000個。每個玩偶需要2只鞋，該鞋是從外部供應(yīng)商那里 的。鞋期初庫為20000；目標期末庫存為1800。明年應(yīng)采鞋的數(shù)量為考點：thecalculatonofpurchase【筆記 點擊提問，或查看大家對本題的回答 第13 平均正確率Inpreparingthedirectmaterialpurchasesbudgetfornextquarter,theplantcontrollerhasthefollowinginformationavailable.Howmanypoundsofmaterialsmustbe您的答案：未作答正確答案答案預(yù)算銷售量2,000單位產(chǎn)品的材料耗用量（磅）$3材料存貨量（磅）材料目標期末存貨量（磅）考點：thecalculatonofmaterial：materialsmustbe【筆記 點擊提問，或查看大家對本題的回答 第14 平均正確率AceManufacturingplanstoproducetwoproducts,ProductCandProductF,duringthenextyear,withthefollowingcharacteristics.Totalprojectedfixedcostsforthecompanyare$30,000.Assumethattheproductmixwouldbethesameatthebreakevenpointasattheexpectedlevelofsalesofbothproducts.Whatistheprojectednumberof(rounded)ofProductCtobesoldatthebreakeven2,3089,23111,53815,000您的答案：未作答正確答案答案考點：thecalculatonofbreakevenpoint：product【筆記 點擊提問，或查看大家對本題的回答 第15 平均正確率MakerDistributorshasapolicyofmaintaininginventoryat15%ofthenextmonth’sforecastedsales.ThecostofMaker’smerchandiseaverages60%ofthesellingprice.TheinventorybalanceasofMay31is$63,000,andtheforecasteddollarsalesforthelastsevenmonthsoftheyearareasfollowsWhatisthebudgeteddollaramountofMaker’spurchasesfor您的答案：未作答正確答案題目翻譯Maker公司的政策要求持有下月預(yù)計銷量的15%作為存貨。Maker公司商品成本一般為售價的60%。5月31日的存貨余額$63,000。最后7個月的預(yù)計銷售額如下所示7月份Maker預(yù)算的采購金額應(yīng)考點：thecalculationofpurchases 7月的CGS=S*0.6=3608月的CGS=390【筆記 點擊提問，或查看大家對本題的回答 第16 平均正確率HannonRetailingCompanypricesitsproductsbyadding30%toitscost.Hannonanticipatessales$715,000inJuly,$728,000inAugust,and$624,000inSeptember.Hannon’spolicyistohaveonhandenoughinventoryattheendofthemonthtocover25%ofthenextmonth’ssales.WhatwillbethecostoftheinventorythatHannonshouldbudgetforpurchaseinAugust?您的答案：未作答正確答案答案Hannon零售公司以成本加成30%Hannon預(yù)計78、9$715000$728000$624000Hannon25%。那么Hannon8考點：thecalculatonofinventory：salesof【筆記 第17 平均正確率GiventhefollowingdataforScurryCompany,whatisthecostofgoods您的答案：未作答正確答案題目翻譯根據(jù)以下數(shù)據(jù)，Scurry公司考點：thecalculationofcostofgoods：costof：costofgoodsCostofgoodssold=(costofgoodsmanufactured)+(beginningfinishedgoodsinventory)?(endingfinishedgoodsinventory)Costofgoodssold=$700,000+$100,000?$200,000Costofgoodssold=$600,000【筆記 點擊提問，或查看大家對本題的回答 第18 平均正確率Itrequires19kgoffruitsand1kgofdressingtomake20kgoffruitsalad.Howeverthereisa10%fruitsspoilageduringtransportationandafurther2%spoilageduringprocessing.Whatistheactualamountoffruitsneededtomake20kgoffruit19202122您的答案：未作答正確答案題目翻譯制作20kg的水果沙拉需要使用19kg的水果和1kg的飲料。在加工過程中，水果會有10%的損耗，再加工時又會出2%的損耗。那么制作20kg的水果沙拉實際需要多少kg的水果？考點：thecalculationofmaterialbudget：10%fruits解題思路：制作20kg的水果沙拉需要使用19kg完全加工好的水果設(shè)使用了未加工過的水果XkgX×(1–10%)×(1–2%)=19X=21.54【筆記 點擊提問，或查看大家對本題的回答 第19 平均正確率ProjectedmonthlysalesofWallsteadCorporationforJanuary,February,March,andAprilareasThecompanybillseachmonth'ssalesonthelastdayofthe?Receivablesarebookedgrossandcredittermsofsaleare:2/10,?50%ofthebillingsarecollectedwithinthediscountperod,30%arecollectedbytheendofthemonth,15%arecollectedbytheendofthesecondmonth,and5% euncollectible.BudgetedcashcollectonsforWallsteadCompanyduringAprilwould您的答案：未作答正確答案題目翻譯Wallstead預(yù)計1到4月每月的銷售額分別為?應(yīng)收賬款按銷售總額記錄，信用條款為：2/10考點：thecalculationofcash ，所以本月沒有支付，下月才支付，屬于銷售情況（0+3）：銷售金額=S，賒銷比例=Y%；回款比例：銷售后1個月X1%，銷售后2個月X2%，銷售后3個月X3%，壞賬比例X4%n月的收款總額S(n1YS(n-1YX1S(n-2Y%X2S(n-3Y%370k*.5*.98+370*.3+340k*.15=【筆記 點擊提問，或查看大家對本題的回答 第20 平均正確率GraniteCompanysellsproductsexclusivelyonaccount,andhasexperiencedthefollowingcollectionpattern:60%inthemonthofsale,25%inthemonthaftersale,and15%inthesecondmonthaftersale.Uncollectibleaccountsarenegligible.Customerswhopayinthemonthofsalearegivena2%discount.Ifsalesare$220,000inJanuary,$200,000inFebruary,$280,000inMarch,and$260,000inApril,Granite’sreceivablebalanceonMay1will您的答案：未作答正確答案題目翻譯Granite公司以賒銷的方式出售產(chǎn)品，根據(jù)以往的經(jīng)驗有以下的收款式：60%的貨款在銷售的當(dāng)月收回，25%在銷售之后的一個月內(nèi)收回，15在銷售之后的兩個月內(nèi)收回，壞賬忽略不計。在銷售當(dāng)月支付貨款的客戶可獲得2%的折扣。如果1月到4月的銷售額分別是$220,000$200,000$280,000和$260,000，那么Granite5月1日應(yīng)收賬款的余額為考點：thecalculationofaccount：May280,000*15%+260,000*40%=146,000【筆記 點擊提問，或查看大家對本題的回答 第21 平均正確率BrownCompanyestimatesthatmonthlysaleswillbeasHistorcaltrendsindcatethat40%ofsalesarecollectedduringthemonthofsale,50%arecollectedinthemonthfollowingthesale,and10%arecollectedtwomonthsafterthesale.Brown’saccountsreceivablebalanceasofDecember31$80,000($72,000fromDecember’ssalesand$8,000fromNovember’ssales).TheamountofcashBrowncanexpecttocollectduringthemonthofJanuaryis您的答案：未作答正確答案題目翻譯Brown公司預(yù)測的月銷售額如下所示以往的趨勢顯示，40%的銷售款在銷售的當(dāng)月收回，50%在銷售之后的一個收回，10%在銷售之后的兩個月收回。12月31日Brown的應(yīng)收賬款為$80,000（$72,000來自于12月的銷售，$8,000來自于11月的銷售）。在1月份Brown預(yù)計可考點：thecalculationofcash解題思路：這屬于銷售情況（13），即3表示三個收賬比例，1表示當(dāng)月有收回：銷售S，賒銷比Y%；回款比例：當(dāng)月X1%，銷售后1個月X2%，銷售后2個月X3%，壞賬比例X4%銷售最早可追溯至第(n-3+1)n月的收款總額S(n1YS(nY%X1S(n-1Y%X2S(n-2Y1月份的現(xiàn)金收款【筆記 點擊提問，或查看大家對本題的回答 第22 平均正確率StreeterCompanyproducesplasticmicrowaveturntables.Salesforthenextyearareexpectedtobe65,000unitsinthefirstquarter,72,000unitsinthesecondquarter,84,000unitsinthethirdquarter,and66,000unitsinthefourthquarter.Streeterusuallymaintainsafinishedgoodsinventoryattheendofeachquarterequaltoonehalfoftheunitsexpectedtobesoldinthenextquarter.However,duetoaworkstoppage,thefinishedgoodsinventoryattheendofthefirstquarteris8,000unitslessthanitshouldbe.HowmanyunitsshouldStreeterproduceinthesecondquarter?75,00078,00080,00086,000您的答案：未作答正確答案答案treeter65000個、72000個、8400066000個。teeter每季度末持8000個。那么treeter第二季度的產(chǎn)量應(yīng)為多少？考點thecalculationofproduct：second【筆記 點擊提問，或查看大家對本題的回答 第23 平均正確率TheMountainMuleGloveCompanyisinitsfirstyearofbusiness.MountainMulehadabeginningcashbalanceof$85,000forthequarter.Thecompanyhasa$50,000short-termlineofcredit.Thebudgetedinformationforthefirstquarterisshownbelow.Allsalesaremadeoncreditandarecollectedinthesecondmonthfollowingthesale.Purchasesarepaidinthemonthfollowingthepurchase,whileoperatingcostsarepaidinthemonththattheyareincurred.HowmuchwillMountainMuleneedtoborrowattheendofthequarterifthecompanyneedstomaintainaminimumcashbalanceof$5,000asrequiredbyaloancovenantagreement?您的答案：未作答正確答案答案Mountain剛剛開始經(jīng)營。Mountain季度初的現(xiàn)金余額為$85,000。該公司的短 考點：thecalculatonofcashbudget：minimumcashbalanceof【筆記 點擊提問，或查看大家對本題的回答 第24 平均正確率SwanCompanyisamakerofmen'sslacks.Thecompanywouldliketomaintain20,000yardsoffabricinendinginventory.Thebeginningfabricinventoryisexpectedtocontain25,000yards.Theexpectedyardsoffabricneededforsalesis90,000.HowmanyyardsoffabricdoesSwanneedtopurchase?85,00095,00090,000135,000您的答案：未作答正確答案題目翻譯Sw公司是一家男士休閑衫生產(chǎn)商。該公司布料的期末存貨為,碼。期初存貨預(yù)計為,0碼。用于生產(chǎn)的布料預(yù)計為,0Sw需要采購的布料數(shù)量。：needto解題思路：PurchasesinyardssalesinyardsendinginventoryinyardsbeginninginventoryinPurchasesinyards=90,000yards+20,000yards?25,000yards=85,000【筆記 點擊提問，或查看大家對本題的回答 第25 平均正確率KrouseCompanyisintheprocessofdevelo itsoperatingbudgetforthecomingyear.Givenbelowareselecteddataregardingthecompany’stwoproducts,laminatedputterheadsandforgedputterheads,thataresoldthroughspecialtygolfshopsManufacturingoverheadisappliedtounitsproducedonthebasisofdirectlaborhours.Variablemanufacturingoverheadisprojectedtobe$25,000,andfixedmanufacturingoverheadisexpectedtobe$15,000.Theestimatedcosttoproduceoneunitofthelaminatedputterhead您的答案：未作答正確答案答案Krouse公司正在編制明年的經(jīng)營預(yù)算。以下是兩款產(chǎn)品（層壓式球桿頭和鍛造式求干透）的部分數(shù)據(jù)，這兩款產(chǎn)品是通 考點：thecalculatonofproduce【筆記 第26 平均正確率TylerCompanyproducesoneproductandbudgeted220,000untsforthemonthofAugustwththefollowingbudgetedmanufacturingcosts.Thevariablecostperunitandthetotalfixedcostsareunchangedwithinaproductonrangeof200,000to300,000unitsmonth.Thetotalforthebatchset-upcostinanymonthdependsonthenumberofproductonbatchesthatTylerruns.Anormalbatchconsists50,000untsunlessproductonrequireslessvolume.Intheprioryear,Tylerexperiencedamixtureofmonthlybatchsizesof42,000unts,45,000units,and50,000units.Tylerconsistentlyplansproductioneachmonthinordertominimizethenumberofbatches.ForthemonthofSeptember,Tylerplanstomanufacture260,000unts.WhatwillbeTyler’stotalbudgetedproductioncostsfor您的答案：未作答正確答案答案每月產(chǎn)量在200,000到300,000之間，單位變動成本和總固定成本維持不變。月度總的批次調(diào)整成本取決于Tyler安排的生產(chǎn)批次。一個正常的生產(chǎn)批次包括50,000個產(chǎn)品，除非要求減少產(chǎn)量。在上一年度中，Tyler每月的批次規(guī)模為42,000個、45,000個和50,000個。Tyler一直都9月份而言，Tyler計劃生產(chǎn)260,0009月份Tyler預(yù)算的生產(chǎn)成本是多少？考點：thecalculatonofbudgetedproductoncosts：minimizethenumberof解題思路：最多一次生產(chǎn)50,000個，要生產(chǎn)260,000個就起碼要6【筆記 點擊提問，或查看大家對本題的回答 第27 平均正確率TheProfitandLossStatementofMadengradMiningInc.includesthefollowinginformationforthecurrentfiscalThecostofgoodsmanufacturedbyMadengradforthecurrentfiscalyear您的答案：未作答正確答案題目翻譯Madengrad礦業(yè)公司損益表包括了本財年如下的Madengrad本財年的產(chǎn)品制造成本考點：thecalculationofcostofgoods：costofgoods解題思路：B（期初存貨）+COGM（制造成本）=COGS（銷貨成本）+E（期末存貨制造成本=銷售額-毛利+期末存貨-期初存貨=160-48+58.3-【筆記 點擊提問，或查看大家對本題的回答 第28 平均正確率TidwellCorporationsellsasingleproductfor$20perunit.Allsalesareonaccount,with60%collectedinthemonthofsaleand40%collectedinthefollowingmonth.AscheduleofcashcollectionsforJanuarythroughMarchofthecomingyearrevealsthefollowingreceiptsfortheperiod.Otherinformationincludesthe?Inventoriesaremaintainedat30%ofthefollowingmonth’s?Tidwelldesirestokeepaminimumcashbalanceof$15,000.TotalpaymentsinJanuaryareexpectedto$106,500,whichexcludes$12,000ofdepreciationexpense.Anyrequiredborrowingsareinmultiples?TheDecember31balancesheetfortheprecedingyearrevealedacashbalanceof$24,900. etaxes,thefinancingneededinJanuarytomaintainthefirm’sminimumcashbalanceis您的答案：未作答正確答案答案下所示：?存貨量為下月銷量的?Tidwell希望最少持有$15,000現(xiàn)金。1月份總的支付金額預(yù)計為$106,500，該費用不包括$12,000的折舊費用。 ?12月31日資產(chǎn)負債表上的現(xiàn)金余額為考點：thecalculatonofcashbudget【筆記 點擊提問，或查看大家對本題的回答 第29 平均正確率PrudentCorporation’sbudgetfor ingaccountingperiodrevealstotalsalesof$700,000inApril20%ofeachmonth’ssalesarecash5%ofamonth’screditsalesare70%ofamonth’screditsalesarecollectedinthemonthof25%ofamonth’screditsalesarecollectedinthemonthfollowingtheIfPrudentanticipatesthecashsaleofapieceofoldequipmentinMayfor$25,000,May’stotalbudgetedcashreceiptswouldbe您的答案：未作答正確答案題目翻譯Prudent公司明年的預(yù)算顯示45月份的銷售額分別是$700,000$750,000?，F(xiàn)金收回的方式如下所示：5%的賒銷款無法收70%的賒銷款會在銷售的當(dāng)月收25%的賒銷款會在銷售之后的一個月收如果Pd預(yù)計會在月份以,hecllionofcheipt：解題思路：這種題目從后往前推,注 了現(xiàn)金銷售的收5月份的現(xiàn)金回收額=5月份設(shè)備出售金額+5月份的現(xiàn)金銷售+5月份的賒銷額*70%+4月份的賒銷額【筆記 第30 平均正確率DataregardingJohnsenInc.’sforecasteddollarsalesforthelastsevenmonthsoftheyearandprojectedcollectionpatternsareasTypesofsalesCash：sales30%CreditsalesCollectionpatternoncreditsales(5%determinedtobeuncollectible)Duringthemonthofsale20%Duringthefirstmonthfollowingthesale50%Duringthesecondmonthfollowingthesale25%Johnsen’sbudgetedcashreceiptsfromsalesandcollectionsonaccountforSeptember您的答案：未作答正確答案題目翻譯Johnsen公司預(yù)測今年最后7個月的銷售額及其收賬方式如下所示銷售當(dāng)月20%考點：thecalculationofcashreceipt解題思路：9月份的現(xiàn)金回收額=9月份的現(xiàn)金銷售+9月份賒銷額*20%+8月份賒銷額*50%+7月份賒銷額【筆記 第31 平均正確率MingCompanyhasbudgetedsalesat6,300unitsforthenextfiscalyear,anddesirestohave590goodunitsonhandattheendofthatyear.Beginninginventoryis470units.Minghasfoundfrompastexperiencethat10%ofallunitsproduceddonotpassfinalinspection,andmustthereforebedestroyed.HowmanyunitsshouldMingplantoproduceinthenextfiscalyear?您的答案：未作答正確答案題目翻譯Ming公司下一財年預(yù)算的銷量為6,300個，并希望期末持有的庫存量為590個。期初存貨為470個。Ming根據(jù)以往的經(jīng)營現(xiàn)，有%考點：teccutnfrctn：10%ofallunitsproduceddonotpassfinal解題思路：B+P=S+E注意因為10%的產(chǎn)品無法通過最終的檢驗，所以要生產(chǎn)P/0.9【筆記 點擊提問，或查看大家對本題的回答 第32 平均正確率ABCCompany'ssalesishighlyseasonal.ItrealizesmostofitssalesinDecember,asaresultitpaysrstotakethediscountonDecember.AllofthesalesareoncreditandwillbereceivednextInformationforDecemberareTomaintainanendingcashbalanceof$75,000,thecompany'sbestoptionCancelthepaymentof$80,000dividend,postponepaymentof$20,000toitsCanceldividendpaymentof$80,000,borrowPostponepaymentof$100,000to Short-termborrowingof您的答案：未作答正確答案題目翻譯ABC公司的銷售通常會受到季節(jié)的影響，一般12月為銷售旺季。ABC一般會在12月份支付供應(yīng)商貨款以獲得采購折扣，月的銷售款將于下月收回。12月份現(xiàn)金流預(yù)測如下所示為維持期末現(xiàn)金余額$75,000，公司最好的選擇是取消股利支付$80,000，并推遲供應(yīng)商付款取消股利支付$80,000，并外 推遲供應(yīng)商支付短 考點：thecalculationofcash：maintainanendingcashbalanceof解題思路：對于已的股息，公司只能推遲支付不能取消支付；在12月支付貨款可以獲取折扣，而放棄折扣會產(chǎn)生機會成本。以此，12月銷售所產(chǎn)生的大量的現(xiàn)金流會在下月收回，因此，ABC應(yīng)100,000，期限為1個月，所以答案是D，當(dāng)然如果題目給出折扣率可以計算放棄折扣的成本率，這樣和率進行第二次決策比較。【筆記 點擊提問，或查看大家對本題的回答 第33 平均正確率ManoliGiftShopmaintainsa35%grossprofitpercentageonsales,andcarriesanendinginventorybalanceeachmonthsufficienttosupport30%ofthenextmonth’sexpectedsales.Anticipatedsalesforthefourthquarterareasfollows.October$42,000November$58,000December$74,000WhatamountofgoodsshouldManoliGiftShopplantopurchaseduringthemonthof您的答案：未作答正確答案題目翻譯ol3ol禮品店hecllionofpcseost解題思路：注意將銷售金額轉(zhuǎn)換成銷售量，上個月的期末存貨是這個月的期初存貨【筆記 點擊提問，或查看大家對本題的回答 第34 平均正確率TrumbullCompanybudgetedsalesonaccountof$120,000forJuly,$211,000forAugust,and$198,000forSeptember.Collectionexperienceindicatesthat60%ofthebudgetedsaleswillbecollectedthemonthafterthesale,36%thesecondmonth,and4%willbeuncollectible.ThecashfromaccountsreceivablethatshouldbebudgetedforSeptemberwouldbe您的答案：未作答正確答案題目翻譯會在銷售發(fā)生之后的一個月收回36%的貨款會在銷售發(fā)生之后的兩個月收回，4%的貨款無法收回。9的應(yīng)收賬考點：thecalculationofaccountreceivable：cashfromaccounts解題思路銷售情況（03）：銷售金額S，賒銷比銷售最早可追溯至第(n-3+1)第n月的應(yīng)收賬款總額S(nYS(n-1Y%X2X3S(n-2Y%9月份回收的應(yīng)收賬款【筆記 點擊提問，或查看大家對本題的回答 第35 平均正確率Allofthefollowingwouldappearonaprojectedscheduleofcostofgoodsmanufacturedexceptendingwork-in-processbeginningfinishedgoodsthecostofrawmaterials您的答案：未作答正確答案題目翻譯以下各項都會出現(xiàn)在產(chǎn)品制造成本的預(yù)算表上，除A.在產(chǎn)品的期末存貨 B.產(chǎn)成品的期初存貨 C.耗用的原材料成本 考點：thecalculationofcostofgoodsmanufactured當(dāng)期預(yù)算制造成本=當(dāng)期預(yù)算直接材料成本+當(dāng)期預(yù)算直接人工成本+當(dāng)期預(yù)算間接成本【筆記 點擊提問，或查看大家對本題的回答 第36 平均正確率TutCompany’ssellingandadministrativecostsforthemonthofwhenitsold20,000units,wereasThevariablecostsrepresentsalescommissionspaidattherateof6.2%ofsales.Thestepcostsdependonthenumberofsales semployedbythecompany.InAugusttherewere17 sonthesalesforce.However,twomembershavetakenearlyretirementeffectiveAugust31.Itisanticipatedthatthesepositionswillremainvacantforseveralmonths.Totalfixedcostsareunchangedwithinarelevantrangeof15,000to30,000unitspermonth.Tutisplanningasalespricecutof10%,whichitexpectswillincreasesalesvolumeto24,000unitspermonth.IfTutimplementsthesalespricereduction,thetotalbudgetedsellingandadministrativecostsforthemonthofSeptemberwouldbe您的答案：未作答正確答案題目翻譯Tut公司8月份的銷量為20,000個，其銷售和管理成本如下所示變動成本指的是按銷售額6.2%支付的銷售傭金。階梯成本取決于公司雇傭的售人員的數(shù)量。8月份總的銷售員為17人。但是有2人在8月31日提早離這些職位在未來幾個月里將空缺。每月的固定成本在15,000到30,000間內(nèi)維持不變。Tut計劃降價10%，以此將每月的銷量提升至24,000個。如果Tut執(zhí)行降價策略的話，9月份總的銷售和用應(yīng)：解題思路：按照正常思路計算新政策和老政策的差異，逐步計算銷售 【筆記 點擊提問，或查看大家對本題的回答 第37 平均正確率Afinishedproductcontains9ouncesofrawmaterials,thereis4%wastageofrawmaterialsduringprocessing.Thisrawmaterialcosts$2perounce,transportationcostis$0.2perounce,whatisthecostofrawmaterialsperunitofproduct?您的答案：未作答正確答案題目翻譯一個產(chǎn)成品包含9盎司某材料，在生產(chǎn)過程中一個產(chǎn)成品會蒸發(fā)掉4%此材料。該材料采購價格為$2， ：4%解題思路：4%的蒸發(fā)意味著，每次采購中只有96%的原材料能用于生?設(shè)總采購總量為X，X×0.969，X?單位產(chǎn)品耗用原材料的總成本9.375×(2+0.2【筆記 點擊提問，或查看大家對本題的回答 第38 平均正確率ABCCompanyexpectstobuy sworth$5,500,000thisyearaccountspayableinthebeginningofyearis$6,000,000andaccountspayableattheendoftheyearis$5,000,000.HowmuchshouldABCpayitsrthis您的答案：未作答正確答案題目翻譯ABC公司全年預(yù) $5,500,000產(chǎn)品。該公司1月份應(yīng)付賬款期初和期末金額分別為$6,000,000和$4,000,00012月份應(yīng)付賬款的期初和期末值為$7,500,000和$5,000,000。ABC公司今年應(yīng)支付給供應(yīng)商多少 考點：thecalculationofpurchasebudget期初+當(dāng)期采購=當(dāng)期支付+期末?當(dāng)期支付$6,000,0005,500,0005,000,000【筆記 點擊提問，或查看大家對本題的回答 第39 平均正確率BrookeCompany’smanagementteamispreparingacashbudgetforthecomingquarter.Thefollowingbudgetedinformationisunderreview.Thecompanyexpectstocollect40%ofitsmonthlysalesinthemonthofsaleand60%inthefollowingmonth.50%ofinventorypurchasesarepaidinthemonthofpurchase,and50%inthefollowingmonth.Paymentsforallotherexpensesaremadeinthemonthincurred.BrookeforecaststhefollowingaccountbalancesatthebeginningofthequarterCash$200,000Accountspayable$400,000Giventheaboveinformation,theprojectedendingcashbalanceforFebruarywill您的答案：未作答正確答案題目翻譯Brooke公司管理層正在編制一下季度的現(xiàn)金預(yù)算。預(yù)算信息如下所該公司預(yù)期在銷售的當(dāng)月收回該月銷售額的4%，%在下一個月收回。5%的存貨采購款在采購的當(dāng)月支付，剩下的$200,000應(yīng)付賬款（存貨）考點：thecalculationofcashbudget：endingcashbalancefor解題思路：根據(jù)收付實現(xiàn)制計算現(xiàn)金余額，期末=期初+發(fā)生【筆記 點擊提問，或查看大家對本題的回答 第40 平均正確率Whichoneofthefollowingisleastlikelytobeafactorindeterminingmedium-andlong-termcashCurrentunionwageForecastsforproductionIncreasesincostofnatural ernmentaltaxlaw您的答案：未作答正確答案題目翻譯下面哪個因素對中長期現(xiàn)金預(yù)測影響最A(yù).現(xiàn)在的 B.產(chǎn)量波動的預(yù)測 C.自然資源成本的增加 D.潛在的 考點：factorsinfluencemedium-andlong-termcashforecasts解題思路在確定長期的金流時應(yīng)該考所有可可靠計的收入成本所以前三項都是可靠計量的，的可能的 稅法改變影響不大，而且還不可【筆記 點擊提問，或查看大家對本題的回答 第41 平均正確率StumphouseCheeseisintheprocessofimplementingacostimprovementsystemwithkaizencostingasthebasisforbudgetingallmanufacturingactivities.Thiswillbeutilizedoverthenextfouryearsinanattempttoemoreprofitable.Thetargetreductionratehasbeensetat5%offixedoverheadcosts.Totaloverheadcostsforthisyearwere$900,000.Whatisthebudgetedamountforthenexttwoyearsusingkaizen您的答案：未作答正確答案題目翻譯Stumphouse乳酪公司正在利用改善成本法來成本提升系統(tǒng)，以此來作為整體制造經(jīng)營活動預(yù)算的基礎(chǔ)。利用該系統(tǒng)會在未來的4年中使企業(yè)提升能力。固定費用成本的目標削減率為5%。今年總的固定費用成本為$900,000?；诟纳瞥山忸}思路：900*（1-5%）= 855*（1-5%）=【筆記 點擊提問，或查看大家對本題的回答 第42 平均正確率WernerCompanybuysrawmaterialsfromseveral rs,andmakespaymentsaccordingtothefollowingInpreparingthemasterbudgetforthefourthquarteroftheyear,Wernerassumedthattotalpurchasesforthequarterwouldbespreadevenlyoverthethreemonths.Initsproformabalancesheet,WerneranticipatedaDecember31accountpayablebalanceof$207,000.WhatamountofpurchasedidWerneranticipateforthefourthquarteroftheyear?您的答案：未作答正確答案題目翻譯Werner公司從若干家供應(yīng)商處采購原材料，并根據(jù)以下的計劃來支付貨在編制本年第四季度的總預(yù)算時，WrW預(yù)期月日的應(yīng)付賬款余額為0,0。Wee預(yù)期第四季度的采購金額為考點：thecalculationofproduction所以而平均發(fā)生則Y=Z所以Z=207/0.9=230第四季度【筆記 點擊提問，或查看大家對本題的回答 第43 平均正確率StreeterCompanyproducesplasticmicrowaveturntables.Salesforthenextyearareexpectedtobe65,000unitsinthefirstquarter,72,000unitsinthesecondquarter,84,000unitsinthethirdquarter,and66,000unitsinthefourthquarter.Streetermaintainsafinishedgoodsinventoryattheendofeachquarterequaltoonehalfoftheunitsexpectedtobesoldinthenextquarter.HowmanyunitsshouldStreeterproduceinthesecondquarter?72,00075,00078,00084,000您的答案：未作答正確答案題目翻譯Streeter公司生產(chǎn)微波爐的塑料轉(zhuǎn)盤。明年四個季度的預(yù)計銷量分別65,000個72,000個84,000個和66,000個。Streeter每季度末持有的存貨為下一季度預(yù)計銷量的一半。那么Streeter第二季度的產(chǎn)量應(yīng)為多少？考點：thecalculatonof：onehalf【筆記 第44 平均正確率TidwellCorporationsellsasingleproductfor$20perunit.Allsalesareonaccount,with60%collectedinthemonthofsaleand40%collectedinthefollowingmonth.ApartialscheduleofcashcollectionsforJanuarythroughMarchofthecomingyearrevealsthefollowingreceiptsfortheperiodOtherinformationincludestheInventoriesaremaintainedat30%ofthefollowingmonth’ssalesAssumethatMarchsalestotal$150,000ThenumberofunitstobepurchasedinFebruary3,8504,9006,1007,750您的答案：未作答正確答案答案下所示：?存貨量為下月銷量的?假設(shè)3月份的銷售總額為$150,000.考點：thecalculato