快速查题-ACCA英国注册会计师试题

What is the economic batch quantity used to establish?

A manufacturing company uses 25,000 components at an even rate during a year. Each order placed with the supplier of the components is for 2,000 components, which is the economic order quantity. The company holds a buffer inventory of 500 components. The annual cost of holding one component in inventory is $2.What is the total annual cost of holding inventory of the component?

What is the EOQ for raw material Y?

What is the total annual cost of purchasing, ordering and holding inventory of raw material Y?

The supplier has offered Point a discount of 1% on the purchase price if each order placed is for 2,000 units.What is the total annual saving to Point of accepting this offer?

A company uses components at the rate of 600 units per month, which are bought in at a cost of $2.24 each from the supplier. It costs $8.75 each time to place an order, regardless of the quantity ordered. The supplier offers a 5% discount on the purchase price for order quantities of 2,000 items or more. The current EOQ is 750 units. The total holding cost is 10% per annum of the value of inventory held.What is the change in total cost to the company of moving to an order quantity of 2,000 units?

A company makes a component for one of its products in-house. It uses an average of 5,000 of these throughout the year. The production rate for these components is 500 per week and the cost of holding one item for the year is $1.50. The factory is open for 50 weeks per year. The company has calculated that the economic batch quantity is 2,000. What is the production setup cost per batch?

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

Appleby buys and sells inventory during the month of August as follows:

Opening inventory                                                                   100 units                         $2.52/unit

4 August                                                Sales                         20 units 

8 August                                            Purchases                     140 units                         $2.56/unit

10 August                                             Sales                          90 units 

18 August                                          Purchases                    200 units                         $2.78/unit

20 August                                           Sales                          180 units 

The periodic weighted average for the month is calculated as follows:

Total value of inventory (opening inventory plus purchase costs during the month) divided by total units (opening inventory plus purchase costs during the month).Which of the following statements is true?

In the year ended 31 August 20X4, Aplus; records show closing inventory of 1,000 units compared to 950 units of opening inventory. Which of the following statements is true assuming that prices have fallen throughout the year?