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CIMA考试真题选择题11

2013-01-29 13:38 来源:salon365官网 作者:编辑部 | salon365官网-中国会计行业门户 | 会计论坛

The following information is required for Questions 1.19 and 1.20X Ltd is preparing its budgets for the forthcoming year.The estimated sales for the first four months of the forthcoming year are as follows:
Month 1    6,000 units
Month 2    7,000 units
Month 3    5,500 units
Month 4    6,000 units
40% of each month’s sales units are to be produced in the month of sale and the balance is to be producedin the previous month.
50% of the direct materials required for each month’s production will be purchased in the previous monthand the balance in the month of production.The direct material cost is budgeted to be £5 per unit.Space for workings to 1.19 and 1.201.
19The production budget in units for Month 1 will be
A2,400 units.
B5,200 units.
C6,000 units.
D6,600 units.
1.20 The material cost budget for Month 2 will be
A£29,750
B£30,500
C£31,750
D£35,00
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