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Section A: Budget Preparation A 部分：预算编制

1.        Swan Company is a maker of men's slacks.  The company would like to maintain 20,000 yards of fabric in ending inventory.  The beginning fabric inventory is expected to  contain 25,000 yards.  The expected yards of fabric needed for sales is 90,000.  Compute  the yards of fabric that Swan needs to purchase.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.        Manoli Gift Shop maintains a 35% gross profit percentage on sales, and carries an ending inventory balance each month sufficient to support 30% of the next month’s expected sales.  Anticipated sales for the fourth quarter are as follows.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74,000 What amount of goods should Manoli Gift Shop plan to purchase during the month of November? 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.        A company that manufactures furniture is establishing its budget for the upcoming year.  All of the following items would appear in its overhead budget except for the

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.          overtime paid to the workers who perform production scheduling.生产调度人员的加班工资

b.          cost of glue used to secure the attachment of the legs to the tables.连接桌腿和桌面的粘胶成本

c.           fringe benefits paid to the production supervisor.支付给生产工段长的福利费

d.          freight charges paid for the delivery of raw materials to the company.把原材料运至公司的运费

4.        Playtime Toys estimates that it will sell 200,000 dolls during the coming year.  The beginning inventory is 12,000 dolls; the target ending inventory is 15,000 dolls.  Each doll requires two shoes which are purchased from an outside supplier.  The beginning inventory of shoes is 20,000; the target endinginventory is 18,000 shoes.  The number of shoes that should be purchased during the year is

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.          396,000 shoes.只鞋子

b.          398,000 shoes.只鞋子

c.           402,000 shoes.只鞋子

d.          404,000 shoes.只鞋子 

5.        Maker Distributors has a policy of maintaining inventory at 15% of the next month’s forecasted sales.  The cost of Maker’s merchandise averages 60% of the selling price.  The inventory balance as of May 31 is $63,000, and the forecasted dollar sales for the last seven months of the year are as follows.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 $700,000   July7 月份 $600,000August8 月份$650,000  September9 月份$800,000October10 月份$850,000    November11 月份$900,000      December12 月份$840,000 What is the budgeted dollar amount of Maker’s purchases for July?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. 

：1、A 2、A 3、D 4、D 5、C

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