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Cost Accounting MC問題

What is the answers of these MC?


1. Which of the following functions are fulfilled by a goods received note (GRN)?

(i) Provides information to update the stock records on receipt of goods

(ii) Provides information to check the quantity on the supplier's invoice

(iii) Provides information to check the price on the supplier's invoce


A (i) (ii)

B (i) (iii)

C (ii) (iii)

D All of them




2.There are 27,500 units of Part Number X35 on order with the suppliers
and 16,250 units outstanding on existing customers' orders.

If the free stock is 13,000 units, what is the physical stock?

A 1750   B 3250  C 24250  D 29250

[quote]原帖由 [i]seeyat2006[/i] 於 2007-11-5 11:17 PM 發表
What is the answers of these MC?


1. Which of the following functions are fulfilled by a goods received note (GRN)?

(i) Provides information to update the stock records on receipt of goods
... [/quote]


1. A)  i & ii

2.  A) 1,750

[quote]原帖由 [i]dejavu2003[/i] 於 2007-11-5 23:59 發表



1. A)  i & ii

2.  A) 1,750 [/quote]



thanks, but how the answer2.  A) 1,750  come from?

[quote]原帖由 [i]seeyat2006[/i] 於 2007-11-6 12:08 AM 發表




thanks, but how the answer2.  A) 1,750  come from? [/quote]


Assume your inventory = X

T4,   X + stock on order (27,500) - outstanding customer order (16,250) = free stock (13,000)

X = 13000-27500+16250 = 1,750

thanks, 但其實咩叫free stock &咩叫physical stock?

[quote]原帖由 [i]seeyat2006[/i] 於 2007-11-6 10:22 AM 發表
thanks, 但其實咩叫free stock &咩叫physical stock? [/quote]


free stock = stock Available for Sale

Physical stock = Stock on Hand