2021年acca考试F2科目练习题与解析(32)
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1.【单选题】A company gradually receives its re-supply of inventory at a rate of 20,000 units a year. Other information relating to the company is as follows:
| Annually demand | 10,000 |
| Set-up costs for each production run | $125 |
| Annually cost of holding one unit | $0.002 |
What is the economic production run?
选项:A. 83,500 units
B. 70,000 units
C. 35,355 units
D. 50,000 units
2.【单选题】
Where on the graph would you read off the value for the economic order quantity?
选项:A. point A
B. point B
C. point C
D. point D
1.【答案】D。
解析:EBQ=√(2CoD/Ch(1-D/R) )=√((2×125×10,000)/(0.002×(1-10,000/20,000) ))=50,000 units
知识点:EBQ (Chapter 6 Accounting for material)
2.【答案】C。
解析:EOQ是holding cost等于ordering cost时对应的横坐标点。
知识点:EOQ (with bulk discount) (Chapter 6 Accounting for material)
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