2021年acca考试F2科目练习题与解析(31)
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 $14 per unit per year and order costs are $175 per order. Company estimates annual demand to be 3,481 units. What is the economic order quantity (to the nearest whole unit)?
选项:
A. 209
B. 295
C. 24
D. 286
2.【单选题】Data relating to a particular stores item are as follows:
| Average daily usage | 1,300 units |
| Maximum daily usage | 1,700 units |
| Minimum daily usage | 980 units |
| Lead time | 7-14 days |
| EOQ | 25,000 units |
What is the maximum inventory level (in units)?
选项:
A. 36,900
B. 23,800
C. 35,080
D. 41,940
1.【答案】B。
解析:EOD = √(2CoD/Ch) = √((2×175×3481)/14) = 295 units
知识点:EOQ (with bulk discount) (Chapter 6 Accounting for material)
2.【答案】D。
解析:Reorder level = maximum usage×maximum lead time
= 1700×14
= 23800 units
Maximum level = reorder level + reorder quantity – (minimum usage×minimum lead time)
= 23800 + 25000 – (980×7)
= 41940 units
知识点:Inventory control level (Chapter 6 Accounting for material)
欢迎关注(中公教育会计考试频道)
及时掌握会计考试信息
回复“2022”领取备考大礼包
声明:本站点发布的来源标注为“中公教育”的文章,版权均属中公教育所有,未经允许不得转载。
如果对你有帮助的话,就点个赞吧!





