新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
2016年美國(guó)CPA練習(xí)題精選：Business 20
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(cuò)】 責(zé)任編輯：小瑩子
推薦閱讀
相關(guān)資訊
章小炎主講：《財(cái)務(wù)會(huì)計(jì)與報(bào)告》免費(fèi)聽(tīng)
李向祎主講：《審計(jì)與鑒證》免費(fèi)聽(tīng)
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語(yǔ)
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)