甲公司每年会使用48000升的汽油，每升价格24元。存货持有成本为购买价格的10%。公司按照一个固定比率使用存货，从下订单到交货的时间为3天， 公司拥有2400升的汽油作为安全存货。如果公司每张订单购买1000升的汽油，那么存货持有成本为多少元？（ ）
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .DB manufactures and sells e-readers. The standard labour cost per unit of the product is $7.Each unit takes 0.5 hours to produce at a labour rate of $14 per hour. The budgetedproduction for August was 20,000 units.The Production Director subsequently reviewed the market conditions that had beenexperienced during August and determined that market labour rates were $17.50 per hour.The actual production was 22,000 units. Actual labour hours worked were 11,400 hours at$15.50 per hour.It is the policy of the company to calculate labour rate planning variances based on actualhours paid.What was the labour rate planning variance during August?
A A favourable variance of $17,100 B A favourable variance of $39,900 C An adverse variance of $17,100 D An adverse variance of $39,900
2 .甲公司去年的净销售额为37000000元。公司的平均应收账款余额为2700000元。信用条款为2/10，净30（10天内付款折扣2%，按30天付款没有折扣）。如果一年按360天计算，那么计算公司去年的平均收款期为（ ）
A 26.3 天。 B 26.7 天。 C 27.3 天。 D 33.4 天。
3 .What is meant by “budgetary slack”?
A The lead time between the preparation of the functional budgets and the approval ofthe master budget by senior management B The difference between the budgeted output and the actual output C The difference between budgeted capacity utilisation and full capacity D The intentional over estimation of...
4 .一家较大的银行负责为甲公司开发和运行一套锁箱系统，每年花费270000元。甲公司每天平均收到500张收据，每张平均金额为3000元。短期的利率成本为每年10%。如果按一年360天计算，那么平均回款时间降低多少才能保证使用锁箱系统的成本最低？（ ）
A 0.67 天。 B 1.20 天。 C 1.25 天。 D 1.80 天。
5 .Which of the following is/are necessary for the successful operation of a Just in Timepurchasing system?(1) Long-term contracts with suppliers.(2) A reliable forecast of the level of demand.(3) An effective quality assurance programme.
A 1 and 2 only B 1 and 3 only C 2 and 3 only D All of the above
7 .Operation B, in a factory, has a standard time of 15 minutes. The standard rate of pay foroperatives is $10 per hour. The budget for a period was based on carrying out the operation350 times. It was subsequently realised that the standard time for Operation B included in thebudget did not incorporate expected time savings from the use of new machinery from thestart of the period. The standard time should have been reduced to 12 minutes.Operation B was actually carried out 370 times in the period in a total of 80 hours. Theoperatives were paid $850.What was the operational labour efficiency variance?
A $60 Adverse B $75 Favourable C $100 Adverse D $125 Adverse
8 .根据经济订货量模型，以下哪一个变量的增加会导致经济订货量的增加？（ ）
A 单位持有成本。 B 安全库存水平。 C 单位采购成本。 D 需求水平。
9 .
A $6,000 Adverse B $30,000 Adverse C $32,000 Adverse D $33,000 Adverse
10 .以下选项中，使得公司风险水平最高的营运资本融资策略是 （ ）
A 通过短期负债来获得波动性流动资产。 B 通过长期负债来获得永久性流动资产。 C 通过长期负债来获得波动性流动资产。 D 通过短期负债来获得永久性流动资产。
