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SectionA:BudgetPreparationA部分：預算編制

1.SwanCompanyisamakerofmen'sslacks.Thepanywouldliketomaintain20,000yardsoffabricinendinginventory.Thebeginningfabricinventoryisexpectedtocontain25,000yards.Theexpectedyardsoffabricneededforsalesis90,000.ComputetheyardsoffabricthatSwanneedstopurchase.Swam公司是一家男士便褲的制造商。公司想在期末持有20,000碼布料。期初布料預計為25,000碼。預計生產供銷售的產品所用布料為90,000碼。請計算該期公司需要采購多少碼的布料？

a.85,000.

b.90,000.

c.95,000.

d.135,000.

2.ManoliGiftShopmaintainsa35%grossprofitpercentageonsales,andcarriesanendinginventorybalanceeachmonthsufficienttosupport30%ofthenextmonth’sexpectedsales.Anticipatedsalesforthefourthquarterareasfollows.Manoli禮品店銷售毛利率維持在35%，且每個月月末的庫存量都要維持在下個月預期銷量的30%。第四季度的預計銷售情況如下：October10月份$42,000November11月份58,000December12月份74,000WhatamountofgoodsshouldManoliGiftShopplantopurchaseduringthemonthofNovember?請問該禮品店在11月份應該購進多少商品？

a.$40,820.

b.$51,220.

c.$52,130.

d.$62,800.

3.Apanythatmanufacturesfurnitureisestablishingitsbudgetfortheuingyear.Allofthefollowingitemswouldappearinitsoverheadbudgetexceptforthe

A公司從事家具制造業(yè)，正在編制下一年度的預算。下面哪一項不會出現(xiàn)在制造費用預算中？

a.overtimepaidtotheworkerswhoperformproductionscheduling.生產調度人員的加班工資

b.costofglueusedtosecuretheattachmentofthelegstothetables.連接桌腿和桌面的粘膠成本

c.fringebenefitspaidtotheproductionsupervisor.支付給生產工段長的福利費

d.freightchargespaidforthedeliveryofrawmaterialstothepany.把原材料運至公司的運費

4.PlaytimeToysestimatesthatitwillsell200,000dollsduringtheingyear.Thebeginninginventoryis12,000dolls;thetargetendinginventoryis15,000dolls.Eachdollrequirestwoshoeswhicharepurchasedfromanoutsidesupplier.Thebeginninginventoryofshoesis20,000;thetargetendinginventoryis18,000shoes.Thenumberofshoesthatshouldbepurchasedduringtheyearis

Playtime玩具公司預計來年將會銷售200,000件洋娃娃。期初庫存為12,000件，期末目標的庫存量為15,000件。每件洋娃娃需要從外部供應商采購一雙（2只）鞋子。期初的鞋子庫存為20,000只，期末目標的庫存量為18,000只。請問下一年中公司將要采購多少只鞋子？

a.396,000shoes.只鞋子

b.398,000shoes.只鞋子

c.402,000shoes.只鞋子

d.404,000shoes.只鞋子

5.MakerDistributorshasapolicyofmaintaininginventoryat15%ofthenextmonth’sforecastedsales.ThecostofMaker’smerchandiseaverages60%ofthesellingprice.TheinventorybalanceasofMay31is$63,000,andtheforecasteddollarsalesforthelastsevenmonthsoftheyearareasfollows.Maker公司有一項政策：庫存量維持為下個月預測銷量的15%。公司商品的成本平均占到售價的60%。五月末的庫存余額為$63,000，且預計后七個月的銷售額如下：June6月份$700,000July7月份$600,000August8月份$650,000September9月份$800,000October10月份$850,000November11月份$900,000December12月份$840,000WhatisthebudgeteddollaramountofMaker’spurchasesforJuly?請問公司在七月份的預算采購額是多少？

a.$355,500.

b.$360,000.

c.$364,500.

d.$399,000.

答案：1、A2、A3、D4、D5、C

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