新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
USCPA精選習題5
正保會計網校為大家整理了習題，希望大家利用好這些內容，能夠在有限的時間內提高自己成績。
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.
【正確答案】a
【答案解析】
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.
相關推薦：
有意向報考的AICPA的考生趕快點擊下方按鈕進行免費預評估>> 了解AICPA報考條件吧！
上一篇：USCPA精選習題6
下一篇：USCPA精選習題4
新用戶掃碼下載
京公網安備 11010802044457號