※ 引述《kim (暄嚣的城市烟火)》之铭言： : 2006期末考参考解答 : I. : A. J:20% K:65% L:15% : B. $17.5 : C. J:28,000 K:91,000 L:21,000 : D. Sales of K should decreased relative to J and L because its contribution : margin ratio is 18.75%, but J and L have 33.3% : II. : A. (1) The besiness in : Madison Austin : variable cost $300,000 1,600,000 : fixed cost $1,550,000 250,000 : B. (2) The business in Madison is probable Larry's because Larry love : automated processes, which need facilities and have more fixed : cost. : C. 11.33 is Madison's and 2.67 is Austin's. : D. Madison Austin : sales $2,200,000 2,200,000 : CM 1,870,000 440,000 : FC 1,550,000 250,000 : ----------------------------------- : NI 320,000 190,000 : Madison will have larger percentage change because it has higher operation : leverage factor. : III. : A. Jan Feb March : collection from : previous month 33,000 157,500 189,000 : current month 270,000 324,000 333,000 : sales of equipment 15,000 : -------------------------------------------------------------- : total cash : collection 303,000 481,500 537,000 : B. Jan Feb March : merchandise payment for : previous month 19,800 81,000 90,000 ^^^^^^^ 我觉得这边有点怪怪的 2006/12/31的A/P为$66,000, 照理说这是该月已付了该月的70%购买成本後所剩的30%的 应付帐款, 也就是说在2007年1月就要付清这笔钱. 所以我的想法是这里的19,800会不会应该是66,000呢 有错请指教 XD : current month 189,000 210,000 294,000 : operation cost 93,000 72,000 135,000 : -------------------------------------------------------------- : total cash : disbursements 301,800 363,000 519,000 : C. Jan Feb March : beginning balance 60,000 61,200 159,700 : cash receipt 303,000 481,500 537,000 : disbursements (301,800) (363,000) (519,000) : -------------------------------------------------------------- : ending balance 61,200 159,700 177,700 : excess(deficiency) 1,200 99,700 117,700 : V. : A. 5*30,000=150,000 : B. Actual fixed O/H is 139,300 and 10,700 less than anticipated one. : C. Applied variable O/H is 3*2.5*10,700=80,250 : D. Standard hours for 10,700 units is 32,100, so we can conclued that Hanks : is efficient in use. : E. Inefficiency. : VIII. : A. The current ROI is 16%. After pursuing the opportunity, the ROI will : become 15.455% : B. The division manager will reject it because the bonus to employees : according to ROI, : and original ROI is higher which will result in higher bonus. : C. The corporate manager will accept it because the project can raise : Jasper's total ROI. : D. Original RI = 4,000,000 and New RI = 4,900,000 : 徵求强者补完 --

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