A product has the following characteristics:
COGS$1,000,000
Starting Inventory20,000
Ending Inventory10,000
What is the inventory turnover of this item'
A. The product will turn 100 times.
B. The product will turn 33.3 times.
C. The product will tum 50 times.
D. The product will tum 66.7 times.
正解:C
解説: (Pass4Test メンバーにのみ表示されます)
質問 2:
A company supply manager conducts a review of current freight contracts and finds that payments to the primary carrier for outbound shipments have been based on a published rate schedule, which is revised annually. The supply manager believes the shipping costs may be higher than necessary. In order to reduce outbound transportation costs, which of the following should the supply manager do FIRST'
A. Solicit proposals from several other reputable carriers
B. Perform a carrier performance review
C. Initiate a carrier cost audit
D. Explore savings opportunities with the primary carrier
正解:D
解説: (Pass4Test メンバーにのみ表示されます)
質問 3:
A cell phone retailer experiences excess inventory of a particular model due to errors in demand forecasting.
In addition, remorse returns of this model are greater than anticipated. Which of the following is the BEST course of action the company can take to recover value from these assets?
A. Use an e-commerce provider for the sale of the device using a revenue share and risk compliance model
B. Deploy a permanent e-commerce platform for the sale of the assets, as this will be useful for any future instances of excess and remorse return
C. Execute an online auction in the secondary market to resell the new devices and the remorse returns
D. Contract with a third-party specialist for the destruction of the returned assets and the resale of the raw materials that result
正解:C
解説: (Pass4Test メンバーにのみ表示されます)
質問 4:
MNO, Inc. is a manufacturing firm. MNO's end-of-year inventory is 54,000,000 and its cost of goods sold is
$2,300,000. For the previous year, MNO's end-of-year inventory was $5,000,000 and the cost of goods sold was $3,000,000. What is this year's inventory turnover?
A. 0.589
B. 0.511
C. 1.957
D. 0.575
正解:C
解説: (Pass4Test メンバーにのみ表示されます)
質問 5:
A firm wants to contract with two suppliers to develop a cellphone tower servicing five million customers. The new technology is required within the next 36 months and has a large budget. The following suppliers are under consideration:
*Supplier A - Has been in business for 20 years; however, every two to three years, its labor force goes on strike
*Supplier B - An established business located in an overseas country which may charge an additional 2% duty on some imported goods
*Supplier C - An established business which has been closed on recent occasions by governing authorities due to health and safety violations
*Supplier D - Has the smallest facilities and workforce of the four, but will be expanding over the next three months and has successfully subcontracted work in order to meet timelines Based on this information, which two suppliers offer the BEST capacity and capability?
A. Suppliers C and D
B. Suppliers A and B
C. Suppliers A and C
D. Suppliers B and D
正解:D
解説: (Pass4Test メンバーにのみ表示されます)
質問 6:
A well-established retailer of consumer goods has earned a reputation for providing high quality merchandise at competitive prices. In recent years, however, the retailer has experienced a steady decline in sales within its stores. Which of the following is the BEST course of action for the retailer to take?
A. Perform an industry benchmark analysis to better gauge performance against that of similar retailers within the marketplace
B. Implement revisions to its sales forecasting methodology with the goal of improving inventory turns
C. Invest in promotional offerings in order to boost sales
D. Conduct an economic and market analysis to better understand trends occurring within the industry
正解:D
解説: (Pass4Test メンバーにのみ表示されます)
質問 7:
XYZ, Inc. is a company based in the United States. XYZ purchases a large quantity of raw materials from a supplier in the Dominican Republic. The supplier packages the materials and delivers them to the shipping company designated by XYZ and loads them onto the ship. The contract specifies Free Carrier At (FCA) Caucedo, Dominican Republic. While the ship is still in port, a hurricane damages the ship and ruins its cargo.
Under Incoterms 2020 rules, who owns the shipment at this point?
A. The supplier, because it has not yet been delivered to the plant
B. The buyer, because the invoice has been paid
C. The supplier, because it has not yet been unloaded
D. The buyer, because the supplier delivered it to the designated carrier
正解:D
解説: (Pass4Test メンバーにのみ表示されます)
質問 8:
A supply manager negotiates a volume discount with a key supplier. The supplier will provide a discount on screws, bolts, and nuts, based on the quantity indicated on the purchase order (PO). Which of the following would be the BEST way for the buying firm to maximize the benefits of this discount?
A. Set up the fixed order quantity on these items to ensure that each purchase order issued will meet the required quantity for the volume discount
B. Lower the reorder point on these items so that the firm can take the advantage of the volume discount arrangement
C. Raise the reorder point on these items so that the firm can take the advantage of the volume discount arrangement
D. Communicate the volume discount arrangement to the engineering department so that the firm can consume these items in greater quantities
正解:A
解説: (Pass4Test メンバーにのみ表示されます)
質問 9:
Which of the following refers to an agreement between a buyer and supplier in which vendor-owned inventory is stored on the buyer's floor until it is used in production?
A. Point-of-use
B. Just-in-time
C. Consignment
D. Vendor-managed
正解:C
解説: (Pass4Test メンバーにのみ表示されます)
Baba -
INTE試験のテキストですが、これが実に解り易い。アプリ版も付いているので移動時の勉強にも最適