※ 引述《willie1987 (威力是也)》之铭言： : 1.Ace has developed the following production budget for one of its products : for the second quarter of the year: : Product data:April(18,300 units),May(15,400 units),June(12,000 units) : Each unit takes 4 pounds of material A,which costs $5.0 per pound.Ace has : 1,600 pounds of material on hand March,31 , and wants and ending inventory of material A at 5% of the next month's production. Production in July is expected to be 12,000 units.How much material A needs to be purchased in May : and at what cost? : (A)$60,920 , $304,600 : (B)$64,000 , $320,000 : (C)$61,600 , $308,000 : (D)$62,280 , $311,400 : 答案是(A) 题目:月底的材料存货量为下月材料用量的5%，计算5月的材料需购买多少量&价 5月制造15400单位产品 每产品需4单位材料 期初已有5%材料 6月制造量为12000 於五月时先购买5% 需购买量为 15400*4*.95+12000*4*.05=60920 价格为60920*5=304600 : 2.A 2001 cashbudget is being prepared for the purchase of Toyo, a merchandise : item. : Budgeted date are: : Cost of goods sold for 2001 $ 300,000 : Accounts payable 1/1/2001 20,000 : Inventory-1/1/2001 30,000 : 12/31/2001 42,000 : Purchase will be made in 12 equal monthly amounts and paid for in the : following month.What is the 2001 budgeted cash payment for purchases of : Toyo? 期初+本期购货-期末=销货成本 30,000+ X - 42,000=300,000 X=312,000 12月每月购买量相等，每月购货量=312,000/12=26,000 次月付款.. 2001年现金支出预算=20,000+312,000-26,000 = (A)$306,000 --

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