篩選結(jié)果 共找出57題

Which of the following is in the correct chronological sequence for purchase documents?

A

Purchase order - Invoice - Goods received note - Delivery note

B

Delivery note - Goods received note - Purchase order - Invoice

C

Purchase order - Delivery note - Goods received note - Invoice

D

Goods received note - Delivery note - Purchase order - Invoice

Which of the following describes a purchase order?

A

Issued by the purchasing department, sent to the supplier requesting materials

B

Issued by the stores department, sent to the purchasing department requesting materials

C

Received together with the materials and compared to the materials received

D

Issued by the production department, sent to the stores department requesting materials

When charging direct material cost to a job or process^ the details would be taken from which document?

A

Purchase requisition

B

Material requisition

C

Goods received note

D

Purchase order

The following relate to the management of raw materials:(i) Holding costs per unit of inventory would increase(ii) The economic order quantity would decrease(iii) Average inventory levels would increase(iv) Total ordering costs would decreaseWhich of the above would result from the introduction of buffer (safety) inventory?

A

(iii) only

B

(ii) and (iii) only

C

(ii), (iii) and (iv) only

D

(i), (ii), (iii) and (iv)

Which of the following is least relevant to the simple economic order quantity model for inventory?

A

Safety inventory

B

Annual demand

C

Holding costs

D

Ordering costs

The following documents are used in accounting for raw materials:(i) goods received note(ii) materials returned note(iii) materials requisition note(iv) delivery noteWhich of the documents may be used to record raw materials sent back to stores from production?

A

(i) and (ii)

B

(i) and (iv)

C

(ii) only

D

(ii) and (iii)

Which of the following documents should be checked before a purchase invoice is paid, to confirm that the price and quantities are correct?

A

?Price check?????????????? Quantity check

Purchase order?????????? Purchase order

B

?Price check????????????????????? ??? Quantity check

?Goods received note?????????? Delivery note Goods

C

?Price check???????????? ?? Quantity check

Purchase invoice??????? Goods received note

D

Price check??????????????? Quantity check

Purchase order????????? Goods received note

A manufacturing company uses 28,000 components at an even rate during the year. Each order placed with the supplier of the components is for 1,500 components, which is the economic order quantity. The company holds a buffer inventory of 700 components. The annual cost of holding one component in inventory is $B.

What is the total annual cost of holding inventory of the component?

?????? $ O

Which of the following documents would be completed in each situation??

??????????????????????????????????? Material Requisition??? ??? ?Purchase Requisition????? ?? Goods received note?? ????? ?Goods returned note

Material returned to???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????

stores from production????

Form completed by the

stores department detailing

inventory requirements????

Materials returned to supplier????

????????????????????????????????????Materials Requisition?? ????? ?Purchase Requisition?????????? Goods received note??? ? ?Goods returned note

Form completed by

stores on receipt of goods????

Form completed by

production detailing inventory requirements.????

The following represent transactions on the material account for a company for the month of March 20X8:

??????????????????????????????????????????????$000s

Issued to production????????????? 144

Returned to stores????????????????? ?5

The material inventory at 1 March 20X8 was $23,000 and at 31 March 20X8 was $15,000. How much material was purchased in March 20X8?

?????????????????????? $?? O