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標題: [疑難] Cost Accounting MC問題 [打印本頁]

作者: seeyat2006 時間: 2007-11-5 23:17 標題: 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

作者: dejavu2003 時間: 2007-11-5 23:59

引用:

原帖由 seeyat2006 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
...

1. A) i & ii

2. A) 1,750

作者: seeyat2006 時間: 2007-11-6 00:08

引用:

原帖由 dejavu2003 於 2007-11-5 23:59 發表

1. A) i & ii

2. A) 1,750

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

作者: dejavu2003 時間: 2007-11-6 01:15

引用:

原帖由 seeyat2006 於 2007-11-6 12:08 AM 發表

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

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

作者: seeyat2006 時間: 2007-11-6 10:22

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

作者: dejavu2003 時間: 2007-11-6 11:38

引用:

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

free stock = stock Available for Sale

Physical stock = Stock on Hand

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