現金預算兩題 - 會計

※ 引述《willie1987 (威力是也)》之銘言：
: 1.Ace has developed the following production budget for one of its products
: for the second quarter of the year:
: Product data:April(18,300 units),May(15,400 units),June(12,000 units)
: Each unit takes 4 pounds of material A,which costs $5.0 per pound.Ace has
: 1,600 pounds of material on hand March,31 ,

and wants and ending inventory of material A at 5% of the next
month's production.

Production in July is expected to be 12,000 units.How much
material A needs to be purchased in May
: and at what cost?
: (A)$60,920 , $304,600
: (B)$64,000 , $320,000
: (C)$61,600 , $308,000
: (D)$62,280 , $311,400
: 答案是(A)


題目:月底的材料存貨量為下月材料用量的5%，計算5月的材料需購買多少量&價
5月製造15400單位產品 每產品需4單位材料 期初已有5%材料
6月製造量為12000 於五月時先購買5%
需購買量為 15400*4*.95+12000*4*.05=60920
價格為60920*5=304600

: 2.A 2001 cashbudget is being prepared for the purchase of Toyo, a merchandise
: item.
: Budgeted date are:
: Cost of goods sold for 2001 $ 300,000
: Accounts payable 1/1/2001 20,000
: Inventory-1/1/2001 30,000
: 12/31/2001 42,000

: Purchase will be made in 12 equal monthly amounts and paid for in the
: following month.What is the 2001 budgeted cash payment for purchases of
: Toyo?
期初+本期購貨-期末=銷貨成本
30,000+ X - 42,000=300,000
X=312,000
12月每月購買量相等，每月購貨量=312,000/12=26,000
次月付款..
2001年現金支出預算=20,000+312,000-26,000
= (A)$306,000

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