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SectionA:BudgetPreparationA部分：预算编制
1.SwanCompanyisamakerofmen'sslacks.Thepanywouldliketomaintain20,000yardsoffabricinendinginventory.Thebeginningfabricinventoryisexpectedtocontain25,000yards.Theexpectedyardsoffabricneededforsalesis90,000.ComputetheyardsoffabricthatSwanneedstopurchase.Swam公司是一家男士便裤的制造商。公司想在期末持有20,000码布料。期初布料预计为25,000码。预计生产供销售的产品所用布料为90,000码。请计算该期公司需要采购多少码的布料？
a.85,000.
b.90,000.
c.95,000.
d.135,000.
2.ManoliGiftShopmaintainsa35%grossprofitpercentageonsales,andcarriesanendinginventorybalanceeachmonthsufficienttosupport30%ofthenextmonth’sexpectedsales.Anticipatedsalesforthefourthquarterareasfollows.Manoli礼品店销售毛利率维持在35%，且每个月月末的库存量都要维持在下个月预期销量的30%。第四季度的预计销售情况如下：October10月份$42,000November11月份58,000December12月份74,000WhatamountofgoodsshouldManoliGiftShopplantopurchaseduringthemonthofNovember?请问该礼品店在11月份应该购进多少商品？
a.$40,820.
b.$51,220.
c.$52,130.
d.$62,800.
3.Apanythatmanufacturesfurnitureisestablishingitsbudgetfortheuingyear.Allofthefollowingitemswouldappearinitsoverheadbudgetexceptforthe
A公司从事家具制造业，正在编制下一年度的预算。下面哪一项不会出现在制造费用预算中？
a.overtimepaidtotheworkerswhoperformproductionscheduling.生产调度人员的加班工资
b.costofglueusedtosecuretheattachmentofthelegstothetables.连接桌腿和桌面的粘胶成本
c.fringebenefitspaidtotheproductionsupervisor.支付给生产工段长的福利费
d.freightchargespaidforthedeliveryofrawmaterialstothepany.把原材料运至公司的运费
4.PlaytimeToysestimatesthatitwillsell200,000dollsduringtheingyear.Thebeginninginventoryis12,000dolls;thetargetendinginventoryis15,000dolls.Eachdollrequirestwoshoeswhicharepurchasedfromanoutsidesupplier.Thebeginninginventoryofshoesis20,000;thetargetendinginventoryis18,000shoes.Thenumberofshoesthatshouldbepurchasedduringtheyearis
Playtime玩具公司预计来年将会销售200,000件洋娃娃。期初库存为12,000件，期末目标的库存量为15,000件。每件洋娃娃需要从外部供应商采购一双（2只）鞋子。期初的鞋子库存为20,000只，期末目标的库存量为18,000只。请问下一年中公司将要采购多少只鞋子？
a.396,000shoes.只鞋子
b.398,000shoes.只鞋子
c.402,000shoes.只鞋子
d.404,000shoes.只鞋子
5.MakerDistributorshasapolicyofmaintaininginventoryat15%ofthenextmonth’sforecastedsales.ThecostofMaker’smerchandiseaverages60%ofthesellingprice.TheinventorybalanceasofMay31is$63,000,andtheforecasteddollarsalesforthelastsevenmonthsoftheyearareasfollows.Maker公司有一项政策：库存量维持为下个月预测销量的15%。公司商品的成本平均占到售价的60%。五月末的库存余额为$63,000，且预计后七个月的销售额如下：June6月份$700,000July7月份$600,000August8月份$650,000September9月份$800,000October10月份$850,000November11月份$900,000December12月份$840,000WhatisthebudgeteddollaramountofMaker’spurchasesforJuly?请问公司在七月份的预算采购额是多少？
a.$355,500.
b.$360,000.
c.$364,500.
d.$399,000.
答案：1、A2、A3、D4、D5、C
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