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Other information includes the following.其他信息如下: ? Inventories are maintained at 30% of the following month’s sales.库存量维持在下月销量的 30% CMA Exam Retired Questions ? 2008 Institute of Certified Management Accountants ? Assume that March sales total $150,000.假定三月份的销售额为$150,000 The number of units to be purchased in February is 请问二月份的采购量是多少件?

A. 3,850 units.3,850 件
B. 4,900 units.4,900 件
C. 6,100 units.6,100 件
D. 7,750 units.7,750 件

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Items 1 and 3 are different models of the same product、Item 2 is a complement to Item 1.Past experience indicates that the sales volume of Item 2 relative to the sales volume of Item 1 is fairly constant. Netco is considering an 10% price increase for the coming year for Item 1, which will cause sales of Item 1 to decline by 20%, while simultaneously causing sales of Item 3 to increase by 5%.If Netco institutes the price increase for Item 1, total sales revenue will decrease by 产品 1 和产品 3 是同一种产品的不同规格。产品 2 是产品 1 的互补品。过去的经验表明产品 1 和产品 2 之 间的销量关系保持相当稳定。Netco 正在考虑来年对产品 1 加价 10%,但这会导致其销量下降 20%, 同时产品 3 的销量增加 5%。如果 Netco 对产品 1 加价 10%,则总销售收入将会下降多少?

A. $1,050,000.
B. $850,000.
C. $750,000.
D. $550,000.

Troughton Company manufactures radio-controlled toy dogs.Summary budget financial data for Troughton for the current year are as follows.Troughton 公司生产遥控玩具狗。公司今年的预算财务数据概 况如下:
Troughton uses an absorption costing system with overhead applied based on the number of units produced, with a denominator level of activity of 5,000 units.Underapplied or overapplied manufacturing overhead is written off to cost of goods sold in the year incurred.The $20,000 budgeted operating income from producing and selling 5,000 toy dogs planned for this year is of concern to Trudy George, Troughton’s president.She believes she could increase operating income to $50,000 (her bonus threshold) if Troughton produces more units than it sells, thus building up the finished goods inventory. How much of an increase in the number of units in the finished goods inventory would be needed to generate the $50,000 budgeted operating income? Thoughton 公司采用吸收成本方法把制造费用按产品数量进行分配,即用 5000 单位为分母,然后算出分配 率,据以把制造费用分配到各项产品上去。少分或多分的制造费用计入该年的产品销售成本。$20,000 的预算经营收益来自生产和销售 5000 单位的玩具狗,公司的总裁 Trudy George 比较关心这个数字。 她认为如果公司的产量大于销量,进而形成并增加成品存货,就能把预算的经营收益增加到$50,000, 这也是她能拿到奖金的起点收益。请问要使得预算的经营收益达到$50,000,则必须使产成品库存数 增加到多少?

A. 556 units.556 单位
B. 600 units.600 单位
C. 1,500 units.1500 单位
D. 7,500 units.7500 单位

母公司和子公司无论在法律上还是事实上都是相互独立的两家公司。()

几个电阻并联的总电阻值,一定小于其中任何一个电阻值。()

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