快速查题-ACCA英国注册会计师试题

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?

For a particular component, the re-order quantity is 6,000 units and the average inventory holding is 3,400 units.What is the level of safety inventory (in whole units)?

The following data relate to inventory item A452:  

 Average usage         100 units per day

Minimum usage         60 units per day

Maximum usage       130 units per day   

Lead time                   20-26 days   

EOQ                          4,000 units  

What is the maximum inventory level?   

Where on the graph would you read off the value for the economic order quantity?

Which of the following is correct with regard to inventories?

(i) Stock-outs arise when too little inventory is held

(ii) Safety inventories are the level of units maintained in case there is unexpected demand

(iii) A re-order level can be established by looking at the maximum usage and the maximum leadtime

Which of the following functions are fulfilled by a goods received note (GRN)?(i) Provides information to update the inventory 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 invoice

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 inventory is 13,000 units, what is the physical inventory?