Class Session June 15, 2011 Inventory Purchases Budget
ACCT 2301
June 15, 2011
Inventory Purchases Budget
Sound Off Audio Systems sells and installs car stereo systems. Managers need to prepare an inventory purchases budget for the first quarter of 2010. The company's sales budget for the first quarter is provided below:
Based on past experience the company expects the cost of goods sold to equal 80% of sales. Furthermore, the ending inventory balance each month should be $4,000 plus 20% of the current period's cost of goods sold. The inventory balance on December 31, 2009 was $17,000. The company makes all purchases on account and pays 60% of accounts payable in the month of purchase and the remaining 40% in the next month. Accounts payable stood at $18,000 at December 31, 2009. Required:
1) Prepare an inventory purchases budget for January, February, and March of 2010.
2) Determine the amount of ending inventory and the accounts payable balance that will appear on the March 31, 2010 pro forma balance sheet.
3) Prepare a schedule of cash payments for inventory for January, February, and March, 2010.
1) Inventory purchases budget for January, February, and March, 2010:
2) Amount of ending inventory and the accounts payable balance that will appear on the March 31, 2010 pro forma balance sheet.
Ending inventory = $18,400
Ending accounts payable = $70,720 .4 = $28,288
3) Schedule of cash payments for inventory for January, February, and March of 2010:
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2011年6月B级考试全真试题 Part II Vocabulary & Structure (15 minutes) Directions: This part is to test your ability to use words and phrases correctly to construct meaningful and grammatically correct sentences. It consists of 2 sections. Section A Directions: There are 10 incomplete statements here. You are required to complete each statement by choosing the appropriate answer from the 4 choices marked A, B, C and D. You should mark the corresponding letter on the Answer Sheet with a single line through the center. 16. To ______ the truth, I really didn't know anything about yesterday's meeting. A. do B. tell C. put D. take 17. Your sales methods will depend ______ the customers with whom you deal. A. with B. on C. in D. for 18. We support the view that poor management will ______ business failure. A. break up B. take in C. lead to D. put off' 19. In recent years, there have been over 30 foreign companies ______ business in this city. A. doing B. do C. to do D. done 20. It is easy to get the software we need ______ the market is small. A. as if B. so that C. although D. until 21. By the end of this year, they ______ a new program in Europe. A. had started B. start C. are starting D. will have started 22. Language learning is a slow process, which ______ a lot of effort, time and patience. A. requires B. leaves C. pays D. offers 23. More than 100 people died ______ the earthquake in that area. A. in ease of B. as a result of C. in addition to D. on the basis of 24. Mike has already put forward his suggestion ______ a production plan should be completed next week. A. whom B. what C. which D. that 25. I am writing to apply for the ______ of Sales Manager advertised in last Friday's China Daily. A. business B. trade C. position D. operation Section B Directions: There are also 10 incomplete statements here. You should fill in each blank with the proper form of the word given in brackets. Write the word or words in the corresponding space on the Answer Sheet. 26. (general) ______ speaking, table manners vary from culture to culture. 27. The wallpaper pattern (design) ______ by a famous Chinese artist several years ago. 28. The program aims to let all the employees (understand) ______ the culture of the company. 29. The organization will start a (move) ______ to protect the environment next month. 30. They have already discussed the report (give) ______ by the department manager. 31. We will set up a factory in that country, which is rich in (nature) ______ resources. 32. Peter actually does a good job in keeping the store clean, which is not as (simple) ______ as it seems to be. 33. I really enjoy (work) ______ together with you, and thank you for your cooperation. 34. My first (impress) ______ of England was that it was a grey and rainy place.
自考国家税收2011年4月试题及答案
2011年4月自考国家税收考试题 一、单选 1.下列关于税收的形式特征，描述正确的是（） A.强制性、无偿性、固定性 B 取之于民，用之于民 C强迫性，整体返还性 D 财政性、调控性、监督性 2.下列各项中，按税负是否转嫁分类，所得税属于 A流转税B财产税C直接税D间接税 3.根据起征点的定义，若某纳税人课税对象数额是3000元，起征点是2000元，则该纳税 人的计税收入是 A 1000元 B 2000元C3000元D5000元 4. 当社会总需求大于社会总供给，出现总需求膨胀时，国家可采取的财政政策是 A 紧缩性财政政策 B 扩张性财政政策 C 适度宽松的财政政策D中性的财政政策 5. 下列选项中，提出四端九项税收原则的是 A 亚当.斯密 B 威廉.配弟 C 西斯蒙弟D瓦格纳 6. 在税收活动中,从征税到税负的最终落实要经过若干环节,其中关键环节是 A 税收冲击B税负转嫁C税负归宿D税收分配 7. 国际经济组织对各国税收水平的比较,主要使用的指标是 A 国内生产总值税收率 B 国民生产总值税收率 C企业税收负担率D个人税收负担率 8. 一般来讲,从商品供给弹性与税负转嫁的关系上来看,供给弹性越大,越容易发生税收负担 的 A 后转B消转C前转D税收资本化 9 . 1950年国家颁布的<<全国税收实施要则>>中除农业税外,全国征收的税种是 A 22个B18个 C 14个D10个 10. 某汽车制造厂将一辆自产小汽车作为奖品发给优秀职工,其成本8000元/辆,成本利润率 10%,适用消费税税率3%,则其应纳的增值税销项税额是 A. 1123.20元 B .1230.60元 C. 1402.06元 D. 1542.27元 11. 某外贸进出口公司2010年5月从德国进口小轿车10辆,每辆车的关税完税价格是人民币 18万元,已知小轿车进口关税税率为25%,消费税税率为5%，该外贸进出口公司进口轿车应纳消费税是 A. 9.47万元 B. 11.25万元 C 11.84万元 D. 16.52万元 12. 下列进行独立经济核算的企业或单位，不属于企业所得税纳税人的是 A . 私营公司 B. 合伙企业 C. 中外合资经营企业 D 股份制企业 13. 下列支出中，可以从应纳税所得额中据实扣除的是 A 诉讼费用B业务招待费 C 广告费 D 建造固定资产过程中向银行借款的 利息 14. 以下各项资源中，不属于资源税征收的范围的是 A 原油 B 专门开采的天然气 C 井矿盐 D 洗煤 15. 某房地产企业转让房地产取得收入400万元，其中扣除项目金额是100万元，其应纳 土地增值税是 A 100万元 B 130万元 C 145万元 D 165万元 16. 对于从事房地产开发的纳税人，可按其取得土地使用权所支付金额和房地产开发成本 加计扣除，加计扣除的比例是 A 10% B. 20% C 30% D 35%
2011年11月会计原理与实务试题及答案
2011年11月中英合作商务管理专业与金融管理专业 管理段证书课程考试 会计原理与实务试题 （课程代码：11744） 注意事项： 试题包括必答题与选答题两部分，必答题满分60分，选答题满分40分。一、二、三题为必答题。四、五、六题为选答题，任选两题回答，不得多选，多选者只按选答的前两题计分。考试时间为165分钟。 第一部分必答题 （必答题部分包括一、二、三题，共60分） 一、单选题。本题包括第1-10小题，每小题1分，共10分。在每小题给出的四个选项中，只有一个符合题目的要求。 1．下列错误的会计处理中，会影响试算平衡表平衡的是A A.把汽车的采购价格借记到修理费用中 B．把从客户那里收到的支票款贷记到采购分类账户中 C．把销售退回商品借记到客户销售分类账户中 D.把设备的折旧贷记到设备账户中 2．审计痕迹的定义是A A.为表明审计师审计而保留在文件中的标记 B.审计师做的记录 C．审计师对可能存在舞弊的审查 D.对某项交易从原始记录到财务报表的记录痕迹 3．对公司会计记录的正确性负有责任的是C A.股东B．审计师 C．管理层 D.公司秘书 4．不计提折旧或摊销的资产是B A.汽车 B．单独入账的土地 C．专利 D.厂房和机器设备 5．某企业决定把折旧方法从直线法改为余额递减法，它违背的会计原则是A A. 一贯性 B.历史成本 C．重要性 D.复式记账’ 6．可以用于计算企业利润的公式是D A.期初资本一提款十投入资本一期末资本` B．期末资本+提款一投入资本一期初资本 C．期初资本十提款一投入资本一期末资本 D.期末资本一提款+投入资本一期初资本 7．某公司的报表已将年前发出的货物作为销售收入，而这批货物的款项在年后才收到，与此相关的会计原则是B A.历史成本原则 B.权责发生制原则
2011年真题答案
案例分析题： 一、BBCBD，CCCDB。 二、CBDCB，CBCAD。 三、CAACC，BBCDA。 四、BBADC，ABABC。 五、DCBCA。 六、BBDDD。 2011年福建省高职高专升本科入学考试市场营销专业知识试卷 一、填空题： 1、我国古代有关“日中为市，致天下之名，聚天下之货，交易而退，各得其所”的记载（《易·系辞下》），就是对这种在一定时间和地点进行商品交易的市场的描述。 2、提高服务质量的常用的方法有标准跟进和蓝图技巧。
3、按照购买目的或者用途的不同，可以把市场分为组织市场和消费者市场。 4、市场定位通过识别潜在竞争优势、企业核心竞争优势定位和制定发挥核心竞争优势的战略三个步骤实现。 5、从现阶段看，全球企业品牌管理的组织形式主要有职能管理制和品牌经理制两种。 6、产品整体概念是建立在“需求=产品”这样的一个等式基础上的。 7、大体上，企业定价有三种导向，即成本导向、需求导向和竞争导向。 8、整合营销传播理论认为，存在于消费者心智网络中的价值，才是真正的营销价值。 9、一般情况下，生产者应注重应用声誉力、专家力、法定力和付酬力，尽量避免使用胁迫力，这样往往容易收到理想的效果。P297 10、美国兰德公司于20世纪40年代采
用系统的程序，采取匿名和反复进行的方式，以函询的办法，轮番征询专家的意见再汇总预测结果。这种方法叫特尔菲法。 二、单项选择题： 11、市场营销管理的实质是（ B ）。 A刺激需求；B需求管理；C生产管理；D销售管理。 12、“酒香不怕巷子深”这是一种（ B ）观念。 A生产；B产品；C推销；D社会营销。 13、某公司在甲地的总经销把产品的批发价定为200元，而从该总经销商处进货的下级批发商则希望能以180元进货，双方的这种冲突属于（ B ）。 A水平渠道冲突；B垂直渠道冲突；C水平交叉冲突； D综合渠道冲突。 14、某国有大型企业把全国（或某些地区）分成若干价格区，对于卖给不同价格区顾客的某种产品，分别制定不同的地区价格。距离企业远的价格区，价格定得较高；距离企业近的价格区，价格