ACCA论坛 » 【ACCA 答疑解惑】 » 每天一练　paper 1.2 答案回复可见

acca010 发表于 2006-8-9 19:18

每天一练　paper 1.2 答案回复可见

<p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><p><font face="Times New Roman">&nbsp;</font></p></span></b></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><font face="Times New Roman"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;">8 </span></b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;">A company uses 9,000 units of a component per annum. The component has a purchase price of &pound;40 per unit and<p></p></span></font></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;"><font face="Times New Roman">the cost of placing an order is &pound;160. The annual holding cost of one component is equal to 8% of its purchase price.<p></p></font></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><font face="Times New Roman">What is the Economic Order Quantity (to the nearest unit) of the component?<p></p></font></span></b></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><font face="Times New Roman"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;">A </span></b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;">530<p></p></span></font></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><font face="Times New Roman"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;">B </span></b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;">671<p></p></span></font></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><font face="Times New Roman"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;">C </span></b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;">949<p></p></span></font></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><font face="Times New Roman"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;">D </span></b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Light; mso-bidi-font-family: NewsGothicBT-Light; mso-font-kerning: 0pt;">1,342<p></p></span></font></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><p><font face="Times New Roman">&nbsp;</font></p></span></b></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><b><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><p><font face="Times New Roman">&nbsp;</font></p></span></b></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-layout-grid-align: none;"><span lang="EN-US" style="FONT-SIZE: 9pt; FONT-FAMILY: NewsGothicBT-Bold; mso-bidi-font-family: NewsGothicBT-Bold; mso-font-kerning: 0pt;"><font face="Times New Roman"><strong>8 C<p></p></strong></font></span></p>

zhou150020 发表于 2006-10-12 15:50

B

hyjci 发表于 2006-11-9 14:46

KO!

wyuae 发表于 2007-11-23 02:52

c

huyanling 发表于 2007-11-24 13:13

b

huyanling 发表于 2007-11-24 13:15

b

hejietony 发表于 2008-3-22 22:37

2

zhengzz 发表于 2008-3-23 13:16

<p>我选c</p>

0603010024 发表于 2009-7-26 16:16

c

lianglong 发表于 2009-9-17 18:29

hh

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