p1-英文题4.1计划预算和预测

课题公开资题 CMA新纲英文Part 练习与模 课题公开资我要吐槽知识点选我要吐槽知识点选题60道>第1 平均正确率：36.1%Tip-TopCleaningSupplycarriesalargenumber erentitemsinitsinventory,givingthefirmacompetitiveadvantageinitsindustry.BelowispartofTip-T udgetforthefirstquarterofnextyearaHistorically,allofthesalesareonaccountand adeevenlyoverthequarter.5%ofallsalesaredeterminedtobeuncollectibleandwrittenoff.Thebalanceofthereceivablesiscollectedin50days.Thissalesandcollectionexperienceisexpectedtocontinueinthefirstquarter.Theprojectedbalancesheetforthefirstdayofthequarterincludesthefollowingaccountbalances.HowmuchcashcanTip-Topanticipatecollectinginthefirstquarter(basedona360-day您的答案：未作答正确答案题目翻译TipTop公司在存货中许多不同的产品，这使其在行业中具有较大的竞争优势。以下是Tip-Top明年第一季度的部分预显示答题经验，所有销售都是赊销，而且在季度内是平均发生的。有5%的销售被认定为是坏账并予以注销。应收账款额会在50天内收回。销售和收款的情况预计会在第一季度内持续下去。该季度第一天的预计资产负债表包括了以下各项TiT（年为天）考点：hecllionofchbdgt解题思路：因为在季度平均发生，所以可以【笔记快速添加笔 点击提问，或查看大家对本题的回答 还是不懂？学网课，问老师，轻松搞第2 平均正确率SteersCompanyhasjustcompleteditsproformafinancialstatementsforthecomingyear.Relevantinformationissummarizedbelow.Fromtheinformationprovidedabove,theincreaseinSteers’cashaccountforthecomingyearwill您的答案：未作答正确答案答案考点：thecalculatonofcashaccount：cash【笔记 点击提问，或查看大家对本题的回答 第3 平均正确率ABCCompanyproducesmosquitonets.Ithasabeginningyearinventoryof10,000unitsandplanstosell60,000unitsnextyear.AssumesalesforeverymonthisthesameandABCCompanyrequiresinventorytobe1.5timestheexpectedsalesfornextmonth.Eachunitofmosquitonetrequires10metersoftherope.Tohaveendingyearinventoryof10,000units,howmanymetersofropedoesABCrequirenextyear?您的答案：未作答正确答案题目翻译ABC公司专业生产帐篷，下一年度的销售计划是60,000顶。ABC每月销售的数量一致，期初有10,000顶的存货，每月月末的存货要求是下月销售额的1.5倍。每生产一顶帐篷，需要10米的绳子，则ABC下年需要多少米的绳子用于帐篷的生产考点：thecalculationofproduction：metersof解题思路：每月的期初存货产量销量期末存1月：10,000产量5,0005,000×1.5；产量2-11月：7,500产量5,0005,000×1.5；产量12月：7,500产量5,00010,000；产量全年产量2,5005,000×107,500绳子生产量60,000×10若以全年产量来计算，且再下一年度与下一年度的情况一致的话，那么全年期初期末的存货量都是10,000，那么全年的产就等于全年的销【笔记点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第4 平均正确率ANNCOsellsproductsonaccount,andexperiencesthefollowingcollectionAtDecember31,ANNCOreportsaccountsreceivableof$211,500.Ofthatamount,$162,000isduefromDecembersales,and$49,500fromNovembersales.ANNCOisbudgeting$170,000ofsalesforJanuary.Ifso,whatamountofcashshouldbecollectedinJanuary?您的答案：未作答正确答案题目翻译ANNCO公司以赊销的方式出售产品，以下是账款回收的方案销售之后的一个月销售之后的两个月在2月3日，CO报告的应收账款为$2150，其中16200是月份的应收款，$4,0是月份的。CO预计1月份的销售额为170,0。如果确实如此的话，1月份应该可以收回多少现金？考点：thecalculationofcash11月份的销售额=49,500/0.3=165,00012月份的销售额162,000/0.9=所以1月份的现金回收额=170*10%+180*60%+165*30%=【笔记 点击提问，或查看大家对本题的回答 第5 平均正确率WhichofthefollowingwouldnotappearinthecashdisbursementssectionofacashSalariesandwagesPayments 您的答案：未作答正确答案题目翻译下面哪项不会在现金预算中的现金坏账中出A.折旧费用B.利息费用C.工资费用 考点：thefactorofcashbudget解题思路：现金预算只要发生现金流的都可以计入，折旧费用是计提的，实际没有发生现金流出，所以不会出现在现金预【笔记 点击提问，或查看大家对本题的回答 第6 平均正确率Acompanythatmanufacturesfurnitureisestablishingitsbudgetforthe ingyear.Allofthefollowingitemswouldappearinitsoverheadbudgetexceptfortheovertimepaidtotheworkerswhoperformproductioncostofglueusedtosecurethe entofthelegstothefringebenefitspaidtotheproductionfreightchargespaidforthedeliveryofrawmaterialstothe您的答案：未作答正确答案题目翻译一家家具制造公司正在编制明年的预算。以下各项都会出现在其费用预算支付给执行生产计划工人的加班用于粘合家具的胶水的成支付给生产主管的福利费把原材料运回公司 费考点：thedeterminationof解题思路：ABC都是间接费用，D应该算入直接材料成【笔记 点击提问，或查看大家对本题的回答 第7 平均正确率Acostofgoodssold(COGS)budgetforamanufacturingfirmcontainswhichofthefollowingprimaryCostofgoodsmanufactured(COGM)andfinishedgoodsinventoryCostofgoodsmanufactured(COGM)anddirectmaterialsinventoryBudgeteddirectmaterialspurchases,budgeteddirectlabor,andbudgetedfactoryBudgeteddirectmaterialsusedandbudgeteddirect您的答案：未作答正确答案题目翻译一家制造商的销售成本预算包含下面那些主要成制造成本和产成品存货余制造成本和直接材料存货余预算直接材 ，预算直接人工和预算间接费预算直接使用材料和预算直接人考点：thecalculationofcostofgoodssold解题思路：COGM+BFGCOGSE【笔记 点击提问，或查看大家对本题的回答 第8 平均正确率PetersonsPlantersInc.budgetedthefollowingamountsforthecomingOverheadisestimatedtobetwotimestheamountofdirectlabordollars.Theamountthatshouldbebudgetedfordirectlaborforthecomingyearis您的答案：未作答正确答案题目翻译期初存货（产成品）$10,000期末存货（产成品）$25,000期初和期末的在产品库存$0考点：hecllionofdictlabor：direct解题思路：先计算销货成本CGMCGS+E-再根据MDMDLOHDMDL2DL计算直接人工金415K=100K+DL=(415K-100K)/3=【笔记 点击提问，或查看大家对本题的回答 第9 平均正确率MonroeProductsispreparingacashforecastbasedonthefollowingMonthlysales:December$200,000;January$200,000;February$350,000;March$400,000.Allsalesareoncreditandcollectedthemonthfollowingthesale.Purchasesare60%ofnextmonth’ssalesandarepaidforinthemonthofpurchaseOthermonthlyexpensesare$25,000,including$5,000ofdepreciation.IftheJanuarybeginningcashbalanceis$30,000,andMonroeisrequiredtomaintainaminimumcashbalanceof$10,000,howmuchaccumulativeshort-termborrowingwillberequiredattheendofFebruary?您的答案：未作答正确答案答案每月销售额：12$200,000；1$200,000；2$350,000；3如果1月初的现金余额为$30,000，而且Monroe必须维持最低$10,000的现金余额，那么累积到2月底的短期 考点：thecalculatonofcashbudget：maintainaminimumcashbalanceof -20=每月的费用支出=25-2月份收到的现金=1月份的销售额2月份 支出=3月份的销售额请注目问的是累积到2月，所以应该$10,000+$60,000=【笔记 点击提问，或查看大家对本题的回答 第10 平均正确率ilianComputerCompanyusesacomprehensivebudgetingsysteminplanningitsannualWhichofthefollowingbestdescribestheinformationneededinordertodeterminethebudgetedcostofcircuitboardstobepurchasedforuseinbuildingitslaptopcomputer?AssumeonecircuitboardisusedineachBeginwithbudgetedlaptopsalesinunits,addthedesiredendinginventoryofcircuitboards,deducttheexpectedbeginninginventoryofcircuitboards,andmultiplytheresultingamountbythebudgetedpurchasecostpercircuitboard.Beginwithbudgetedlaptopsalesinunits,deductthedesiredendinginventoryofcircuitboards,addtheexpectedbeginninginventoryofcircuitboards,andmultiplytheresultingamountbythepurchasecostpercircuitboard.Beginwithbudgetedlaptopproductioninunits,deductthedesiredendinginventoryofcircuitboards,addtheexpectedbeginninginventoryofcircuitboards,andmultiplytheresultingamountbythepurchasecostpercircuitboard.Beginwithbudgetedlaptopproductioninunits,addthedesiredendinginventoryofcircuitboards,deducttheexpectedbeginninginventoryofcircuitboards,andmultiplytheresultingamountbythebudgetedpurchasecostpercircuitboard.您的答案：未作答正确答案题目翻译ii首先预计笔记本电脑的销量，加上电路板的期末存货，减去电路板的期初存货，并乘以电路板预算的单位采购成首先预计笔记本电脑的销量，减去电路板的期末存货，加上电路板的期初存货，并乘以电路板的单位采购成首先预计笔记本电脑的产量，减去电路板的期末存货，加上电路板的期初存货，并乘以电路板的单位采购成首先预计笔记本电脑的产量，加上电路板的期末存户，减去电路板的期考点：hecllionofpcsebdet解题思路：请区分求的 量不是产 产量=销量+期末-期初这里不用这个公式【笔记 点击提问，或查看大家对本题的回答 第11 平均正确率StevensCompanymanufactureselectroniccomponentsusedinautomobilemanufacturing.Eachcomponentusestworawmaterials,GeoandClio.Standardusageofthetwomaterialsrequiredtoproduceonefinishedelectroniccomponent,aswellasthecurrentinventory,areshownbelowStevensforecastssalesof20,000componentsforthenexttwoproductionperiods.Companypolicydictatesthat25%oftherawmaterialsneededtoproducethenextperiod’sprojectedsalesbemaintainedinendingdirectmaterialsinventory.Basedonthisinformation,thebudgeteddirectmaterialpurchasesforthenextperiodwould您的答案：未作答正确答案题目翻译Ses公司生产用于汽车制造的电子配件。每个配件需要2Go和lio。生产一个电子配件所需耗用的标准材料数量及其当前库存量如下所示：Ses预测未来个生产时段内的用量为2,0：directmaterial解题思路：期初 的=生产+期【笔记 点击提问，或查看大家对本题的回答 第12 平均正确率PlaytimeToysestimatesthatitwillsell200,000dollsduringthecomingyear.Thebeginninginventoryis12,000dolls;thetargetendinginventoryis15,000dolls.Eachdollrequirestwoshoeswhicharepurchasedfroman r.Thebeginninginventoryofshoesis20,000;thetargetendinginventoryis18,000shoes.Thenumberofshoesthatshouldbepurchasedduringtheyearis396,000398,000402,000404,000您的答案：未作答正确答案答案Playtie玩具公司预计明年能卖出200000玩。玩的初货为12000个；目标末存货为15000个。每个玩偶需要2只鞋，该鞋是从外部供应商那里 的。鞋期初库为20000；目标期末库存为1800。明年应采鞋的数量为考点：thecalculatonofpurchase【笔记 点击提问，或查看大家对本题的回答 第13 平均正确率Inpreparingthedirectmaterialpurchasesbudgetfornextquarter,theplantcontrollerhasthefollowinginformationavailable.Howmanypoundsofmaterialsmustbe您的答案：未作答正确答案答案预算销售量2,000单位产品的材料耗用量（磅）$3材料存货量（磅）材料目标期末存货量（磅）考点：thecalculatonofmaterial：materialsmustbe【笔记 点击提问，或查看大家对本题的回答 第14 平均正确率AceManufacturingplanstoproducetwoproducts,ProductCandProductF,duringthenextyear,withthefollowingcharacteristics.Totalprojectedfixedcostsforthecompanyare$30,000.Assumethattheproductmixwouldbethesameatthebreakevenpointasattheexpectedlevelofsalesofbothproducts.Whatistheprojectednumberof(rounded)ofProductCtobesoldatthebreakeven2,3089,23111,53815,000您的答案：未作答正确答案答案考点：thecalculatonofbreakevenpoint：product【笔记 点击提问，或查看大家对本题的回答 第15 平均正确率MakerDistributorshasapolicyofmaintaininginventoryat15%ofthenextmonth’sforecastedsales.ThecostofMaker’smerchandiseaverages60%ofthesellingprice.TheinventorybalanceasofMay31is$63,000,andtheforecasteddollarsalesforthelastsevenmonthsoftheyearareasfollowsWhatisthebudgeteddollaramountofMaker’spurchasesfor您的答案：未作答正确答案题目翻译Maker公司的政策要求持有下月预计销量的15%作为存货。Maker公司商品成本一般为售价的60%。5月31日的存货余额$63,000。最后7个月的预计销售额如下所示7月份Maker预算的采购金额应考点：thecalculationofpurchases 7月的CGS=S*0.6=3608月的CGS=390【笔记 点击提问，或查看大家对本题的回答 第16 平均正确率HannonRetailingCompanypricesitsproductsbyadding30%toitscost.Hannonanticipatessales$715,000inJuly,$728,000inAugust,and$624,000inSeptember.Hannon’spolicyistohaveonhandenoughinventoryattheendofthemonthtocover25%ofthenextmonth’ssales.WhatwillbethecostoftheinventorythatHannonshouldbudgetforpurchaseinAugust?您的答案：未作答正确答案答案Hannon零售公司以成本加成30%Hannon预计78、9$715000$728000$624000Hannon25%。那么Hannon8考点：thecalculatonofinventory：salesof【笔记 第17 平均正确率GiventhefollowingdataforScurryCompany,whatisthecostofgoods您的答案：未作答正确答案题目翻译根据以下数据，Scurry公司考点：thecalculationofcostofgoods：costof：costofgoodsCostofgoodssold=(costofgoodsmanufactured)+(beginningfinishedgoodsinventory)−(endingfinishedgoodsinventory)Costofgoodssold=$700,000+$100,000−$200,000Costofgoodssold=$600,000【笔记 点击提问，或查看大家对本题的回答 第18 平均正确率Itrequires19kgoffruitsand1kgofdressingtomake20kgoffruitsalad.Howeverthereisa10%fruitsspoilageduringtransportationandafurther2%spoilageduringprocessing.Whatistheactualamountoffruitsneededtomake20kgoffruit19202122您的答案：未作答正确答案题目翻译制作20kg的水果沙拉需要使用19kg的水果和1kg的饮料。在加工过程中，水果会有10%的损耗，再加工时又会出2%的损耗。那么制作20kg的水果沙拉实际需要多少kg的水果？考点：thecalculationofmaterialbudget：10%fruits解题思路：制作20kg的水果沙拉需要使用19kg完全加工好的水果设使用了未加工过的水果XkgX×(1–10%)×(1–2%)=19X=21.54【笔记 点击提问，或查看大家对本题的回答 第19 平均正确率ProjectedmonthlysalesofWallsteadCorporationforJanuary,February,March,andAprilareasThecompanybillseachmonth'ssalesonthelastdayofthèReceivablesarebookedgrossandcredittermsofsaleare:2/10,̀50%ofthebillingsarecollectedwithinthediscountperod,30%arecollectedbytheendofthemonth,15%arecollectedbytheendofthesecondmonth,and5% euncollectible.BudgetedcashcollectonsforWallsteadCompanyduringAprilwould您的答案：未作答正确答案题目翻译Wallstead预计1到4月每月的销售额分别为̀应收账款按销售总额记录，信用条款为：2/10考点：thecalculationofcash ，所以本月没有支付，下月才支付，属于销售情况（0+3）：销售金额=S，赊销比例=Y%；回款比例：销售后1个月X1%，销售后2个月X2%，销售后3个月X3%，坏账比例X4%n月的收款总额S(n1YS(n-1YX1S(n-2Y%X2S(n-3Y%370k*.5*.98+370*.3+340k*.15=【笔记 点击提问，或查看大家对本题的回答 第20 平均正确率GraniteCompanysellsproductsexclusivelyonaccount,andhasexperiencedthefollowingcollectionpattern:60%inthemonthofsale,25%inthemonthaftersale,and15%inthesecondmonthaftersale.Uncollectibleaccountsarenegligible.Customerswhopayinthemonthofsalearegivena2%discount.Ifsalesare$220,000inJanuary,$200,000inFebruary,$280,000inMarch,and$260,000inApril,Granite’sreceivablebalanceonMay1will您的答案：未作答正确答案题目翻译Granite公司以赊销的方式出售产品，根据以往的经验有以下的收款式：60%的货款在销售的当月收回，25%在销售之后的一个月内收回，15在销售之后的两个月内收回，坏账忽略不计。在销售当月支付货款的客户可获得2%的折扣。如果1月到4月的销售额分别是$220,000$200,000$280,000和$260,000，那么Granite5月1日应收账款的余额为考点：thecalculationofaccount：May280,000*15%+260,000*40%=146,000【笔记 点击提问，或查看大家对本题的回答 第21 平均正确率BrownCompanyestimatesthatmonthlysaleswillbeasHistorcaltrendsindcatethat40%ofsalesarecollectedduringthemonthofsale,50%arecollectedinthemonthfollowingthesale,and10%arecollectedtwomonthsafterthesale.Brown’saccountsreceivablebalanceasofDecember31$80,000($72,000fromDecember’ssalesand$8,000fromNovember’ssales).TheamountofcashBrowncanexpecttocollectduringthemonthofJanuaryis您的答案：未作答正确答案题目翻译Brown公司预测的月销售额如下所示以往的趋势显示，40%的销售款在销售的当月收回，50%在销售之后的一个收回，10%在销售之后的两个月收回。12月31日Brown的应收账款为$80,000（$72,000来自于12月的销售，$8,000来自于11月的销售）。在1月份Brown预计可考点：thecalculationofcash解题思路：这属于销售情况（13），即3表示三个收账比例，1表示当月有收回：销售S，赊销比Y%；回款比例：当月X1%，销售后1个月X2%，销售后2个月X3%，坏账比例X4%销售最早可追溯至第(n-3+1)n月的收款总额S(n1YS(nY%X1S(n-1Y%X2S(n-2Y1月份的现金收款【笔记 点击提问，或查看大家对本题的回答 第22 平均正确率StreeterCompanyproducesplasticmicrowaveturntables.Salesforthenextyearareexpectedtobe65,000unitsinthefirstquarter,72,000unitsinthesecondquarter,84,000unitsinthethirdquarter,and66,000unitsinthefourthquarter.Streeterusuallymaintainsafinishedgoodsinventoryattheendofeachquarterequaltoonehalfoftheunitsexpectedtobesoldinthenextquarter.However,duetoaworkstoppage,thefinishedgoodsinventoryattheendofthefirstquarteris8,000unitslessthanitshouldbe.HowmanyunitsshouldStreeterproduceinthesecondquarter?75,00078,00080,00086,000您的答案：未作答正确答案答案treeter65000个、72000个、8400066000个。teeter每季度末持8000个。那么treeter第二季度的产量应为多少？考点thecalculationofproduct：second【笔记 点击提问，或查看大家对本题的回答 第23 平均正确率TheMountainMuleGloveCompanyisinitsfirstyearofbusiness.MountainMulehadabeginningcashbalanceof$85,000forthequarter.Thecompanyhasa$50,000short-termlineofcredit.Thebudgetedinformationforthefirstquarterisshownbelow.Allsalesaremadeoncreditandarecollectedinthesecondmonthfollowingthesale.Purchasesarepaidinthemonthfollowingthepurchase,whileoperatingcostsarepaidinthemonththattheyareincurred.HowmuchwillMountainMuleneedtoborrowattheendofthequarterifthecompanyneedstomaintainaminimumcashbalanceof$5,000asrequiredbyaloancovenantagreement?您的答案：未作答正确答案答案Mountain刚刚开始经营。Mountain季度初的现金余额为$85,000。该公司的短 考点：thecalculatonofcashbudget：minimumcashbalanceof【笔记 点击提问，或查看大家对本题的回答 第24 平均正确率SwanCompanyisamakerofmen'sslacks.Thecompanywouldliketomaintain20,000yardsoffabricinendinginventory.Thebeginningfabricinventoryisexpectedtocontain25,000yards.Theexpectedyardsoffabricneededforsalesis90,000.HowmanyyardsoffabricdoesSwanneedtopurchase?85,00095,00090,000135,000您的答案：未作答正确答案题目翻译Sw公司是一家男士休闲衫生产商。该公司布料的期末存货为,码。期初存货预计为,0码。用于生产的布料预计为,0Sw需要采购的布料数量。：needto解题思路：PurchasesinyardssalesinyardsendinginventoryinyardsbeginninginventoryinPurchasesinyards=90,000yards+20,000yards−25,000yards=85,000【笔记 点击提问，或查看大家对本题的回答 第25 平均正确率KrouseCompanyisintheprocessofdevelo itsoperatingbudgetforthecomingyear.Givenbelowareselecteddataregardingthecompany’stwoproducts,laminatedputterheadsandforgedputterheads,thataresoldthroughspecialtygolfshopsManufacturingoverheadisappliedtounitsproducedonthebasisofdirectlaborhours.Variablemanufacturingoverheadisprojectedtobe$25,000,andfixedmanufacturingoverheadisexpectedtobe$15,000.Theestimatedcosttoproduceoneunitofthelaminatedputterhead您的答案：未作答正确答案答案Krouse公司正在编制明年的经营预算。以下是两款产品（层压式球杆头和锻造式求干透）的部分数据，这两款产品是通 考点：thecalculatonofproduce【笔记 第26 平均正确率TylerCompanyproducesoneproductandbudgeted220,000untsforthemonthofAugustwththefollowingbudgetedmanufacturingcosts.Thevariablecostperunitandthetotalfixedcostsareunchangedwithinaproductonrangeof200,000to300,000unitsmonth.Thetotalforthebatchset-upcostinanymonthdependsonthenumberofproductonbatchesthatTylerruns.Anormalbatchconsists50,000untsunlessproductonrequireslessvolume.Intheprioryear,Tylerexperiencedamixtureofmonthlybatchsizesof42,000unts,45,000units,and50,000units.Tylerconsistentlyplansproductioneachmonthinordertominimizethenumberofbatches.ForthemonthofSeptember,Tylerplanstomanufacture260,000unts.WhatwillbeTyler’stotalbudgetedproductioncostsfor您的答案：未作答正确答案答案每月产量在200,000到300,000之间，单位变动成本和总固定成本维持不变。月度总的批次调整成本取决于Tyler安排的生产批次。一个正常的生产批次包括50,000个产品，除非要求减少产量。在上一年度中，Tyler每月的批次规模为42,000个、45,000个和50,000个。Tyler一直都9月份而言，Tyler计划生产260,0009月份Tyler预算的生产成本是多少？考点：thecalculatonofbudgetedproductoncosts：minimizethenumberof解题思路：最多一次生产50,000个，要生产260,000个就起码要6【笔记 点击提问，或查看大家对本题的回答 第27 平均正确率TheProfitandLossStatementofMadengradMiningInc.includesthefollowinginformationforthecurrentfiscalThecostofgoodsmanufacturedbyMadengradforthecurrentfiscalyear您的答案：未作答正确答案题目翻译Madengrad矿业公司损益表包括了本财年如下的Madengrad本财年的产品制造成本考点：thecalculationofcostofgoods：costofgoods解题思路：B（期初存货）+COGM（制造成本）=COGS（销货成本）+E（期末存货制造成本=销售额-毛利+期末存货-期初存货=160-48+58.3-【笔记 点击提问，或查看大家对本题的回答 第28 平均正确率TidwellCorporationsellsasingleproductfor$20perunit.Allsalesareonaccount,with60%collectedinthemonthofsaleand40%collectedinthefollowingmonth.AscheduleofcashcollectionsforJanuarythroughMarchofthecomingyearrevealsthefollowingreceiptsfortheperiod.OtherinformationincludesthèInventoriesaremaintainedat30%ofthefollowingmonth’s̀Tidwelldesirestokeepaminimumcashbalanceof$15,000.TotalpaymentsinJanuaryareexpectedto$106,500,whichexcludes$12,000ofdepreciationexpense.Anyrequiredborrowingsareinmultiples̀TheDecember31balancesheetfortheprecedingyearrevealedacashbalanceof$24,900. etaxes,thefinancingneededinJanuarytomaintainthefirm’sminimumcashbalanceis您的答案：未作答正确答案答案下所示：̀存货量为下月销量的̀Tidwell希望最少持有$15,000现金。1月份总的支付金额预计为$106,500，该费用不包括$12,000的折旧费用。 ̀12月31日资产负债表上的现金余额为考点：thecalculatonofcashbudget【笔记 点击提问，或查看大家对本题的回答 第29 平均正确率PrudentCorporation’sbudgetfor ingaccountingperiodrevealstotalsalesof$700,000inApril20%ofeachmonth’ssalesarecash5%ofamonth’screditsalesare70%ofamonth’screditsalesarecollectedinthemonthof25%ofamonth’screditsalesarecollectedinthemonthfollowingtheIfPrudentanticipatesthecashsaleofapieceofoldequipmentinMayfor$25,000,May’stotalbudgetedcashreceiptswouldbe您的答案：未作答正确答案题目翻译Prudent公司明年的预算显示45月份的销售额分别是$700,000$750,000。现金收回的方式如下所示：5%的赊销款无法收70%的赊销款会在销售的当月收25%的赊销款会在销售之后的一个月收如果Pd预计会在月份以,hecllionofcheipt：解题思路：这种题目从后往前推,注 了现金销售的收5月份的现金回收额=5月份设备出售金额+5月份的现金销售+5月份的赊销额*70%+4月份的赊销额【笔记 第30 平均正确率DataregardingJohnsenInc.’sforecasteddollarsalesforthelastsevenmonthsoftheyearandprojectedcollectionpatternsareasTypesofsalesCash：sales30%CreditsalesCollectionpatternoncreditsales(5%determinedtobeuncollectible)Duringthemonthofsale20%Duringthefirstmonthfollowingthesale50%Duringthesecondmonthfollowingthesale25%Johnsen’sbudgetedcashreceiptsfromsalesandcollectionsonaccountforSeptember您的答案：未作答正确答案题目翻译Johnsen公司预测今年最后7个月的销售额及其收账方式如下所示销售当月20%考点：thecalculationofcashreceipt解题思路：9月份的现金回收额=9月份的现金销售+9月份赊销额*20%+8月份赊销额*50%+7月份赊销额【笔记 第31 平均正确率MingCompanyhasbudgetedsalesat6,300unitsforthenextfiscalyear,anddesirestohave590goodunitsonhandattheendofthatyear.Beginninginventoryis470units.Minghasfoundfrompastexperiencethat10%ofallunitsproduceddonotpassfinalinspection,andmustthereforebedestroyed.HowmanyunitsshouldMingplantoproduceinthenextfiscalyear?您的答案：未作答正确答案题目翻译Ming公司下一财年预算的销量为6,300个，并希望期末持有的库存量为590个。期初存货为470个。Ming根据以往的经营现，有%考点：teccutnfrctn：10%ofallunitsproduceddonotpassfinal解题思路：B+P=S+E注意因为10%的产品无法通过最终的检验，所以要生产P/0.9【笔记 点击提问，或查看大家对本题的回答 第32 平均正确率ABCCompany'ssalesishighlyseasonal.ItrealizesmostofitssalesinDecember,asaresultitpaysrstotakethediscountonDecember.AllofthesalesareoncreditandwillbereceivednextInformationforDecemberareTomaintainanendingcashbalanceof$75,000,thecompany'sbestoptionCancelthepaymentof$80,000dividend,postponepaymentof$20,000toitsCanceldividendpaymentof$80,000,borrowPostponepaymentof$100,000to Short-termborrowingof您的答案：未作答正确答案题目翻译ABC公司的销售通常会受到季节的影响，一般12月为销售旺季。ABC一般会在12月份支付供应商货款以获得采购折扣，月的销售款将于下月收回。12月份现金流预测如下所示为维持期末现金余额$75,000，公司最好的选择是取消股利支付$80,000，并推迟供应商付款取消股利支付$80,000，并外 推迟供应商支付短 考点：thecalculationofcash：maintainanendingcashbalanceof解题思路：对于已的股息，公司只能推迟支付不能取消支付；在12月支付货款可以获取折扣，而放弃折扣会产生机会成本。以此，12月销售所产生的大量的现金流会在下月收回，因此，ABC应100,000，期限为1个月，所以答案是D，当然如果题目给出折扣率可以计算放弃折扣的成本率，这样和率进行第二次决策比较。【笔记 点击提问，或查看大家对本题的回答 第33 平均正确率ManoliGiftShopmaintainsa35%grossprofitpercentageonsales,andcarriesanendinginventorybalanceeachmonthsufficienttosupport30%ofthenextmonth’sexpectedsales.Anticipatedsalesforthefourthquarterareasfollows.October$42,000November$58,000December$74,000WhatamountofgoodsshouldManoliGiftShopplantopurchaseduringthemonthof您的答案：未作答正确答案题目翻译ol3ol礼品店hecllionofpcseost解题思路：注意将销售金额转换成销售量，上个月的期末存货是这个月的期初存货【笔记 点击提问，或查看大家对本题的回答 第34 平均正确率TrumbullCompanybudgetedsalesonaccountof$120,000forJuly,$211,000forAugust,and$198,000forSeptember.Collectionexperienceindicatesthat60%ofthebudgetedsaleswillbecollectedthemonthafterthesale,36%thesecondmonth,and4%willbeuncollectible.ThecashfromaccountsreceivablethatshouldbebudgetedforSeptemberwouldbe您的答案：未作答正确答案题目翻译会在销售发生之后的一个月收回36%的货款会在销售发生之后的两个月收回，4%的货款无法收回。9的应收账考点：thecalculationofaccountreceivable：cashfromaccounts解题思路销售情况（03）：销售金额S，赊销比销售最早可追溯至第(n-3+1)第n月的应收账款总额S(nYS(n-1Y%X2X3S(n-2Y%9月份回收的应收账款【笔记 点击提问，或查看大家对本题的回答 第35 平均正确率Allofthefollowingwouldappearonaprojectedscheduleofcostofgoodsmanufacturedexceptendingwork-in-processbeginningfinishedgoodsthecostofrawmaterials您的答案：未作答正确答案题目翻译以下各项都会出现在产品制造成本的预算表上，除A.在产品的期末存货 B.产成品的期初存货 C.耗用的原材料成本 考点：thecalculationofcostofgoodsmanufactured当期预算制造成本=当期预算直接材料成本+当期预算直接人工成本+当期预算间接成本【笔记 点击提问，或查看大家对本题的回答 第36 平均正确率TutCompany’ssellingandadministrativecostsforthemonthofwhenitsold20,000units,wereasThevariablecostsrepresentsalescommissionspaidattherateof6.2%ofsales.Thestepcostsdependonthenumberofsales semployedbythecompany.InAugusttherewere17 sonthesalesforce.However,twomembershavetakenearlyretirementeffectiveAugust31.Itisanticipatedthatthesepositionswillremainvacantforseveralmonths.Totalfixedcostsareunchangedwithinarelevantrangeof15,000to30,000unitspermonth.Tutisplanningasalespricecutof10%,whichitexpectswillincreasesalesvolumeto24,000unitspermonth.IfTutimplementsthesalespricereduction,thetotalbudgetedsellingandadministrativecostsforthemonthofSeptemberwouldbe您的答案：未作答正确答案题目翻译Tut公司8月份的销量为20,000个，其销售和管理成本如下所示变动成本指的是按销售额6.2%支付的销售佣金。阶梯成本取决于公司雇佣的售人员的数量。8月份总的销售员为17人。但是有2人在8月31日提早离这些职位在未来几个月里将空缺。每月的固定成本在15,000到30,000间内维持不变。Tut计划降价10%，以此将每月的销量提升至24,000个。如果Tut执行降价策略的话，9月份总的销售和用应：解题思路：按照正常思路计算新政策和老政策的差异，逐步计算销售 【笔记 点击提问，或查看大家对本题的回答 第37 平均正确率Afinishedproductcontains9ouncesofrawmaterials,thereis4%wastageofrawmaterialsduringprocessing.Thisrawmaterialcosts$2perounce,transportationcostis$0.2perounce,whatisthecostofrawmaterialsperunitofproduct?您的答案：未作答正确答案题目翻译一个产成品包含9盎司某材料，在生产过程中一个产成品会蒸发掉4%此材料。该材料采购价格为$2， ：4%解题思路：4%的蒸发意味着，每次采购中只有96%的原材料能用于生̀设总采购总量为X，X×0.969，X̀单位产品耗用原材料的总成本9.375×(2+0.2【笔记 点击提问，或查看大家对本题的回答 第38 平均正确率ABCCompanyexpectstobuy sworth$5,500,000thisyearaccountspayableinthebeginningofyearis$6,000,000andaccountspayableattheendoftheyearis$5,000,000.HowmuchshouldABCpayitsrthis您的答案：未作答正确答案题目翻译ABC公司全年预 $5,500,000产品。该公司1月份应付账款期初和期末金额分别为$6,000,000和$4,000,00012月份应付账款的期初和期末值为$7,500,000和$5,000,000。ABC公司今年应支付给供应商多少 考点：thecalculationofpurchasebudget期初+当期采购=当期支付+期末̀当期支付$6,000,0005,500,0005,000,000【笔记 点击提问，或查看大家对本题的回答 第39 平均正确率BrookeCompany’smanagementteamispreparingacashbudgetforthecomingquarter.Thefollowingbudgetedinformationisunderreview.Thecompanyexpectstocollect40%ofitsmonthlysalesinthemonthofsaleand60%inthefollowingmonth.50%ofinventorypurchasesarepaidinthemonthofpurchase,and50%inthefollowingmonth.Paymentsforallotherexpensesaremadeinthemonthincurred.BrookeforecaststhefollowingaccountbalancesatthebeginningofthequarterCash$200,000Accountspayable$400,000Giventheaboveinformation,theprojectedendingcashbalanceforFebruarywill您的答案：未作答正确答案题目翻译Brooke公司管理层正在编制一下季度的现金预算。预算信息如下所该公司预期在销售的当月收回该月销售额的4%，%在下一个月收回。5%的存货采购款在采购的当月支付，剩下的$200,000应付账款（存货）考点：thecalculationofcashbudget：endingcashbalancefor解题思路：根据收付实现制计算现金余额，期末=期初+发生【笔记 点击提问，或查看大家对本题的回答 第40 平均正确率Whichoneofthefollowingisleastlikelytobeafactorindeterminingmedium-andlong-termcashCurrentunionwageForecastsforproductionIncreasesincostofnatural ernmentaltaxlaw您的答案：未作答正确答案题目翻译下面哪个因素对中长期现金预测影响最A.现在的 B.产量波动的预测 C.自然资源成本的增加 D.潜在的 考点：factorsinfluencemedium-andlong-termcashforecasts解题思路在确定长期的金流时应该考所有可可靠计的收入成本所以前三项都是可靠计量的，的可能的 税法改变影响不大，而且还不可【笔记 点击提问，或查看大家对本题的回答 第41 平均正确率StumphouseCheeseisintheprocessofimplementingacostimprovementsystemwithkaizencostingasthebasisforbudgetingallmanufacturingactivities.Thiswillbeutilizedoverthenextfouryearsinanattempttoemoreprofitable.Thetargetreductionratehasbeensetat5%offixedoverheadcosts.Totaloverheadcostsforthisyearwere$900,000.Whatisthebudgetedamountforthenexttwoyearsusingkaizen您的答案：未作答正确答案题目翻译Stumphouse乳酪公司正在利用改善成本法来成本提升系统，以此来作为整体制造经营活动预算的基础。利用该系统会在未来的4年中使企业提升能力。固定费用成本的目标削减率为5%。今年总的固定费用成本为$900,000。基于改善成解题思路：900*（1-5%）= 855*（1-5%）=【笔记 点击提问，或查看大家对本题的回答 第42 平均正确率WernerCompanybuysrawmaterialsfromseveral rs,andmakespaymentsaccordingtothefollowingInpreparingthemasterbudgetforthefourthquarteroftheyear,Wernerassumedthattotalpurchasesforthequarterwouldbespreadevenlyoverthethreemonths.Initsproformabalancesheet,WerneranticipatedaDecember31accountpayablebalanceof$207,000.WhatamountofpurchasedidWerneranticipateforthefourthquarteroftheyear?您的答案：未作答正确答案题目翻译Werner公司从若干家供应商处采购原材料，并根据以下的计划来支付货在编制本年第四季度的总预算时，WrW预期月日的应付账款余额为0,0。Wee预期第四季度的采购金额为考点：thecalculationofproduction所以而平均发生则Y=Z所以Z=207/0.9=230第四季度【笔记 点击提问，或查看大家对本题的回答 第43 平均正确率StreeterCompanyproducesplasticmicrowaveturntables.Salesforthenextyearareexpectedtobe65,000unitsinthefirstquarter,72,000unitsinthesecondquarter,84,000unitsinthethirdquarter,and66,000unitsinthefourthquarter.Streetermaintainsafinishedgoodsinventoryattheendofeachquarterequaltoonehalfoftheunitsexpectedtobesoldinthenextquarter.HowmanyunitsshouldStreeterproduceinthesecondquarter?72,00075,00078,00084,000您的答案：未作答正确答案题目翻译Streeter公司生产微波炉的塑料转盘。明年四个季度的预计销量分别65,000个72,000个84,000个和66,000个。Streeter每季度末持有的存货为下一季度预计销量的一半。那么Streeter第二季度的产量应为多少？考点：thecalculatonof：onehalf【笔记 第44 平均正确率TidwellCorporationsellsasingleproductfor$20perunit.Allsalesareonaccount,with60%collectedinthemonthofsaleand40%collectedinthefollowingmonth.ApartialscheduleofcashcollectionsforJanuarythroughMarchofthecomingyearrevealsthefollowingreceiptsfortheperiodOtherinformationincludestheInventoriesaremaintainedat30%ofthefollowingmonth’ssalesAssumethatMarchsalestotal$150,000ThenumberofunitstobepurchasedinFebruary3,8504,9006,1007,750您的答案：未作答正确答案答案下所示：̀存货量为下月销量的̀假设3月份的销售总额为$150,000.考点：thecalculato