上市公司的教育机构(开元教育:300338)高新技术企业

登录 / 注册

实训 题库 APP下载

恒企网校

学习中心 学习中心
ACCA考试MA科目模拟试题
来源:恒企网校 2021-08-18 眼睛 235浏览

  时间过得很快,一眨眼就要到2021年ACCA9月考季了,相信各位考生也正在密锣紧鼓的开展备考工作,为了加强大家的印象和记忆,下面小编就分享几道关于ACCA考试MA科目模拟试题来考一考大家。

ACCA考试MA科目模拟试题

  ACCA考试MA科目模拟试题

  第一题

  Demand: 150 units per month; price per unit: $25;order cost:32; holding cost: 18% p.a. of price.

  Following discounts apply:

  Discount of 1% given on orders of 150 and over; Discount of 2% given on orders of 300 and over; Discount of 4% given on orders of 800 and over

  Question: the minimum total cost are?

  解析:EOQ=根号下2CoD/Ch = 根号下2*32*150*12/(25*18%)=160unit>150, 1% discount applied; Recalculate=根号下2*32*150*12/(25*99%*18%)约等于161

  ACCA考试MA科目模拟试题考察知识点:EOQ与bulk discount结合求最低total cost。

  第二题

  A supplier offer a 3% discount to the order over the 500 unit; The C company is past reordering quantity is EOQ 300 units.

  If the bulk discount on the purchase price accepted, other variable remain unchanged。what would be the effect on the annual ordering costs and annual holding cost?

  A increase; decrease

  B increase; increase

  C decrease; increase

  D decrease; decrease

  解析:过去一次订购300. 现在接受打折,说明订购量超过500unit。annual ordering cost=Co*D/Q,因为订货量增加,所以订货次数D/Q减小,annually ordering cost减少;Q增加,annual holding cost=Ch*Q/2,平均库存Q/2增加,所以annual holding cost增加。

  第三题

  What the effect on EOQ and the total annual holding cost of an increase in the cost of the ordering a batch of raw material(other variables remain unchanged)?

  A higher;lower

  B higher;higher

  C lower;higher

  D lower;lower

  解析:Co增加,EOQ公式分母增加,其他不变所以EOQ增加;EOQ增加导致average inventory=EOQ/2增加,所以holding cost=Ch*average inventory就增加。

  ACCA考试MA科目模拟试题考察知识点:EOQ公式,total holding cost公式

  以上就是ACCA考试MA科目模拟试题的问题个答案解析的内容,希望对各位考生有所帮助。若是考生还想知道更多ACCA考试模拟试题的相关资讯,可以关注我们恒企网校ACCA栏目资讯更新。

当然,考生若想在手机上随时随地的获取ACCA报考的相关资讯,也可直接下载恒企网校APP进行查阅。

ACCA考试MA科目模拟试题


网站导航
acca报名指南
acca考试动态
acca备考资料