2021年acca考试F2科目练习题与解析(30)
成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~
1.【单选题】A company wishes to minimise its inventory costs. Holding costs are $0.20 per unit per month and order costs are $12 per order. Company estimates annual demand to be 25,000 units. What is the economic order quantity (to the nearest whole unit)?
选项:
A. 1,732 units
B. 500 units
C. 600 units
D. 1,800 units
2.【单选题】For a particular component, the average inventory holding is 2,800 units and the re-order quantity is 5,000 units. What is the level of safety inventory (in whole units)?
选项:
A. 300
B. 2,800
C. 2,500
D. 2,200
1.【答案】B。
解析:EOD = √(2CoD/Ch) = √((2×12×25000)/(0.2×12)) = 500 units
Annual demand = 25000 units
Holding cost per unit for 1 year= $0.2×12
Order costa = $12 per order
知识点:EOQ (with bulk discount) (Chapter 6 Accounting for material)
2.【答案】A。
解析:Average inventory = (reorder quantity)/2+safety inventory
2800 = 5000/2+safety inventory
解方程得出:safety inventory = 300 units
知识点:Inventory control level (Chapter 6 Accounting for material)
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