Re: [問題] 現金預算兩題

看板Accounting (會計)作者ying0720 (急驚風..慢慢來吧..)時間16年前 (2009/12/02 00:15)推噓1(1推 0噓 0→)

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※ 引述《willie1987 (威力是也)》之銘言： : 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) 題目:月底的材料存貨量為下月材料用量的5%，計算5月的材料需購買多少量&價 5月製造15400單位產品每產品需4單位材料期初已有5%材料 6月製造量為12000 於五月時先購買5% 需購買量為 15400*4*.95+12000*4*.05=60920 價格為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+本期購貨-期末=銷貨成本 30,000+ X - 42,000=300,000 X=312,000 12月每月購買量相等，每月購貨量=312,000/12=26,000 次月付款.. 2001年現金支出預算=20,000+312,000-26,000 = (A)$306,000 -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 61.59.12.179 ※ 編輯: ying0720 來自: 61.59.12.179 (12/02 00:17)