Section A: Budget Preparation A 部分：預算編制
1. Hannon Retailing Company prices its products by adding 30% to its cost. Hannon anticipates sales of $715,000 in July, $728,000 in August, and $624,000 in September. Hannon’s policy is to have on hand enough inventory at the end of the month to cover 25% of the next month’s sales. What will be the cost of the inventory that Hannon should budget for purchase in August?
Hannon 零售公司的定價策略為在其成本上加成 30%。公司預計 7、8、9 月份的銷售額分別為$715,000， $728,000，$624,000 。公司的銷售政策是每個月月末保持的庫存量要足敷下月銷量的 25%。請問在 8 月份公司的預算上，存貨采購成本應該是多少？
a. $509,600.
b. $540,000.
c. $560,000.
d. $680,000.
2. Streeter Company produces plastic microwave turntables. Sales for the next year are expected to be65,000 units in the first quarter, 72,000 units in the second quarter, 84,000 units in the third quarter, and 66,000 units in the fourth quarter. Streeter maintains a finished goods inventory at the end of each quarter equal to one half of the units expected to be sold in the next quarter. How many units should Streeter produce in the second quarter?
Streeter 公司從事微波爐的塑料轉(zhuǎn)盤的生產(chǎn)。公司明年的四個季度的銷量分別預計為 65,000，72,000， 84,000，66,000 單位。公司在每個季度末的產(chǎn)品庫存量要保持為下一個季度銷量的 50%。請問第二季度應該生產(chǎn)多少單位？
a. 72,000 units.72,000 單位
b. 75,000 units.75,000 單位
c. 78,000 units.78,000 單位
d. 84,000 units.84,000 單位
3. Ming Company has budgeted sales at 6,300 units for the next fiscal year, and desires to have 590 good units on hand at the end of that year. Beginning inventory is 470 units. Ming has found from past experience that 10% of all units produced do not pass final inspection, and must therefore be destroyed. How many units should Ming plan to produce in the next fiscal year?
Ming 公司下一年度預算銷量為 6,300 件，在下一年年底將會有 590 件庫存商品。期初存貨為 470 件。公司根據(jù)以往經(jīng)驗，所生產(chǎn)產(chǎn)品中，有 10%終通不過質(zhì)檢，必須被銷毀。請問公司下一年度應該計劃生產(chǎn)多少單位產(chǎn)品？
a. 6,890.
b. 7,062.
c. 7,133.
d. 7,186.
4. Savior Corporation assembles backup tape drive systems for home microcomputers. For the first quarter, the budget for sales is 67,500 units. Savior will finish the fourth quarter of last year with an inventory of 3,500 units, of which 200 are obsolete. The target ending inventory is 10 days of sales (based upon 360 days). What is the budgeted production for the first quarter?
Savior 公司從事家庭小型電腦的備用磁帶驅(qū)動系統(tǒng)的組裝生產(chǎn)。*季度預算銷量為 67,500 件，公司去的第四季度留有庫存 3,500 件，其中 200 件已經(jīng)淘汰過時，期末目標存貨量為 10 天的銷量（一年 360 天）。請問*季度的預算產(chǎn)量為多少？
a. 75,000.
b. 71,700.
c. 71,500.
d. 64,350.
5. Streeter Company produces plastic microwave turntables. Sales for the next year are expected to be65,000 units in the first quarter, 72,000 units in the second quarter, 84,000 units in the third quarter, and 66,000 units in the fourth quarter. Streeter usually maintains a finished goods inventory at the end of each quarter equal to one half of the units expected to be sold in the next quarter. However, due to a work stoppage, the finished goods inventory at the end of the first quarter is 8,000 units less than it should be. How many units should Streeter produce in the second quarter?
Streeter 公司從事微波爐中塑料轉(zhuǎn)盤的生產(chǎn)。明年的四個季度的預計銷量分別為 65,000，72,000，84,000 和 66,000 件。公司在每個季度末的產(chǎn)品庫存量要保持為下一個季度銷量的 50%，但是由于停工事件的影響，*季度末的存貨比應有的持有量少了 8,000 件。請問公司第二季度應該生產(chǎn)多少單位產(chǎn)品？
a. 75,000 units.75,000 件
b. 78,000 units.78,000 件
c. 80,000 units.80,000 件
d. 86,000 units.86,000 件
答案：1、B 2、C 3、C 4、B 5、D
