2016年美國CPA練習題精選：Business 20

下載正保會計網校APP 訂閱最新報考消息

來源: 正保會計網校編輯： 2016/08/24 09:05:48　字體：大小

選課中心

書課題助力備考

選課中心

報考指南

報名考試全輔導

報考指南

備考資料

需要的都在這里

免費題庫

Companies that adopt just-in-time purchasing systems often experience:

a. A reduction in the number of suppliers.

b. Fewer deliveries from suppliers.

c. A greater need for inspection of goods as the goods arrive.

d. Less need for linkage with a vendor's computerized order entry system.

答案：A

Explanation

Choice "a" is correct. Just-in-time purchasing systems usually results in a reduction in the number of suppliers. Because a company that adopts J-I-T is very dependent on supplier performance, usually fewer suppliers are used and a very close working relationship is developed with existing suppliers.

Choice "b" is incorrect. Just-in-time requires more deliveries from suppliers.

Choice "c" is incorrect. Usually there is more reliance on quality control by the supplier. Finding defective goods as they arrive is too late; a stock-out could cause production to shut down.

Choice "d" is incorrect. There is much more need for linkage with the vendor's order entry system with J-I-T because the company is dependent on timely deliveries from the vendor.

【我要糾錯】責任編輯：小瑩子