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81問 • 1年前

問題一覧

When small changes generated by a customer produce progressively larger changes at each stage upstream in the supply chain, this is known as: Select one:

Bullwhip effect.

Jones Company manufactures types of product with a high variety of options to accommodate customer's specific requirement. What kind of process structure would the Company not implement in the manufacturing process? Select one:

MTS

Zanda Corp. has determined that it has too many products returned from customers. Zanda is interested in determining what factors or elements could contribute to the large number of returns. Which of the following quality tools would Zanda use to achieve this objective? Select one:

Fishbone diagram

A basic characteristic of flexible manufacturing is that it Select one:

uses machines designed to perform multiple tasks so they can be used to produce a variety of products.

Which of the followings is least considered one of future technologies associated with operations management?

JIT

A firm that is certified as meeting both ISO 9001 and ISO 14001 standards has demonstrated Select one:

world-class management of both quality and environmental standards.

Staffing Supplies' largest customer recently implemented a just-in-time inventory system. As a supplier of materials to this customer, Staffing Supplies will Select one:

likely increase its effort and likely experience higher transportation costs.

At Williams Manufacturing, workers are organized in teams that combine their efforts to produce complex units of a final product. Williams is using a facility layout known as a(n) Select one:

job shop layout

A company implements lean production system by __________ its capacity to produce high-quality goods while __________ its need for resources. Select one:

increasing; decreasing

The main objective of lean manufacturing is to Select one:

produce goods using less of all types of resources.

Which of the followings is the factor to least consider when choosing a location? Select one:

competitor's location

All of the following typically use a "make to stock" process orientation except: Select one:

wedding cake

Cool Wave Skateboards has 18 different skateboard models that can be created in over 2 million combinations. Each combination is designed to fit the needs of a specific customer. Therefore, the customer chooses the model, size, color, and design they want. An analysis of this company's operation would indicate that it uses Select one:

mass customization.

What is an important aspect of operations management? Select one:

choosing the best location for a firm's facilities

Which of the following is least likely to be one of reasons why operations management is important? Select one:

Operations management is a skill beneficial to mainly manufacturing department.

A process is: Select one:

a system of activities that transforms inputs into valuable outputs.

Which of the following is least likely to be correct regarding the quality management? Select one:

Quality can be easily determined by setting quality standards according to the customer requrements.

Which of the following does not correctly describe six sigma? Select one:

Six sigma means limiting the defect ratio to 100 PPM.

Which of the following is least likely to be one of the issues that operations managers need to adress to achieve a good production system? Select one:

how to aviod stock-out

Which of the following are NOT often associated with a vendor-managed inventory (VMI) arrangements? Select one:

Customers recommend to suppliers how they should schedule production.

아래 보기 중 물류시설의 개발 및 운영에 관한 법률에 의거 물류시설에서 발생할 수 있는 구체적인 물류활동으로 구분되지 않는 네가지 보기를 모두 고르시오. Select one or more:

입하 및 출하, 폐기 및 회수, 제조 및 생산, 조달 및 구매

Account numbers 1, 3, and 5 normally have debit balances.

A basic difference between managerial accounting and financial accounting is that managerial accounting Select one:

provides information primarily intended for managers and others inside the company, while financial accounting provides information primarily intended for people outside the organization.

A transaction has been recorded in the jornals of Aviation Logistics (AL) Company as follows: Cash 1,500 Unearned Revenue 1,500 Which of the following could be an explanation for this transaction?

AL Company has received cash for service to be provided in the future.

Which ratios measure a company's long-term debt paying ability and its financing structure? Select one:

Solvency

Which of the following statements regarding ratio analysis is not true? Select one:

Ratio analysis is a specific form of horizontal analysis.

A company’s current ratio and its acid-test ratio are both greater than 1. Payment of an account payable would: Select one:

increase both the current and acid-test ratios.

The market price of Friden Company's common stock increased from $15 to $18. Earnings per share of common stock remained unchanged. The company’s price-earnings ratio would: Select one:

increase.

You are considering an investment in Apple stock and wish to assess the firm's short-term debt-paying ability. All of the following ratios are used to assess liquidity except: Select one:

Debt to equity ratio.

Norton Inc. could improve its current ratio of 2 by: Select one:

selling merchandise on credit at a profit.

Financial statement analysis involves forms of comparison including: Select one:

All of these answers are correct.

Which type of logistics management professional would be most useful to a small manufacturer that has shipments that are too small to fill a ship container or unit load device in aircraft? Select one:

freight forwarders

Logistics management is concerned with Select one:

with flows of materials, finished products, and information.

Comparing the business practices of the 1950s to those of today indicates that today's marketing managers Select one:

have a more ambitious goal of not just satisfying customers, but of exceeding their expectations.

Which marketing approach makes efforts aimed at two or more segments with a marketing strategy for each? Select one:

Multi-segment approach

Stewart Electronics is considering a strategy to charge a very high introductory price for their 4D home video theater. After identifying that their rival firms did not carry this new product, they chose this pricing strategy to achieve maximum profits. Stewart Electronics has chosen a __________ strategy. Select one:

skimming pricing

Which of the followings is not appropriate for the objectives of promotion? Select one:

To manipulate consumers to get them to buy products.

Which of the followings is not correct for describing customer satisfaction? Select one:

Post sales cusomer service is not as important as cusomer contact at the sales point.

Registration in Professor Kim’s statistics class reaches maximum enrollment quickly. Students register immediately online just to insure their seat in his class. One student summed it up: "Everyone's heard he is the best professor on campus." Professor Kim’s class benefits from Select one:

word of mouth promotion

Which of the following is least correct regarding customer value? Select one:

Customer costs incude the price of the product but not the risk of time and effort to find and purchase the product.

In the past, __________ was an important advertising strategy used in movies. Now it is also used with video games. It can be easily altered to reflect another advertiser, depending upon which advertiser has purchased ad time. Select one:

product placement

As firms develop their marketing mix, it is important to remember that Select one:

regardless of the strategy used, prices ultimately reflect the forces of supply and demand.

Shout Magazine focuses its marketing efforts on reaching teen-aged girls interested in fashion and celebrity culture. The firm believes that they are positioned to profitably serve this group of consumers. Shout utilizes the strategy of Select one:

target marketing.

Which task would be included in the marketing mix? Select one:

evaluating various distribution alternatives to determine the best way to get the product to the consumer

Which of the followings is not one of the bases for segmenting markets? Select one:

Social reference

The Coca-Cola Company produces Diet Coke, Diet Coke with fruit flavors, and Coke Zero along with a number of other flavors. These products are part of Coca-Cola's Select one:

product line.

What is the marketing strategy that focuses on distinguishing a brand from its competitors to influence consumer perception by effectively communicating a brand’s competitive advantage. 소비자들에게 제품의 속성, 이미지, 원산지 등을 통해 차별화된 인식을 구축하는 마케팅 전략을 무엇이라고 하는가? Select one:

Positioning

Which of the followings is not an appropriate reason for segmentation strategy? Select one:

To reduce advertising cost by approaching the total market

Once a good or service nears the end of maturity stage of its product life cycle, the firm should try to Select one:

create a new version of the product so that it can return to an earlier stage

What is the strategy called that uses niche marketing concept to avoid severe competition in the market and create uncontested market space by capturing new demand? Select one:

blue ocean strategy

Which of the following is least correct regarding product and service? Select one:

Sellers should focus on acquiring new potential customers once they complete a sales transaction with existing customers as they are the owners of that physical product, and sellers are no longer responsible for taking care of the product.

$15,900.

$114,200

Account numbers 1, 3, and 8 will appear on the balance sheet.

ABC Company sold goods for $80,000 on account. The cost of producing and selling goods is $48,000. Which of the following is correct entries for the sales transaction? Select one:

DR Accounts Receivable 80,000 CR Sales Revenue 80,000 DR Cost of Goods Sold 48,000 CR Inventory 48,000

ABC Company provided consulting services of $3,200 to a customer who paid $1,500 and promised to pay the remainder next month. Which of the following journal entries correctly records this transaction? Select one:

Account Title Debit Credit Cash 1,500 Accounts Receivable 1,700 Consulting Revenue 3,200

The trial balance of Barger Company at the end of the accounting period, immediately prior to recording closing entries, showed the following: Debit Credit Cash 26,000 Land 50,000 Notes Payable 29,400 Common Stock 19,000 Retained Earnings 10,000 Service Revenue 63,000 Expenses 43,400 Dividends 2,000 Total $121,400 $121,400 What would be the balance of the retained earnings account after the closing entries are recorded?

$27,600

A transaction has been recorded in the T-accounts of ABC Corporation as follows: DR Rent Expense 1,000 CR Prepaid Rent 1,000 Which of the following reflects how this event affects the company's financial statements? Select one:

Assets = Liabilities + Equity Revenue − Expenses = Net Income Cash Flows − None − None + − None

On August 1, Year 1, ABC Company collected $2,160 cash for consulting services to be provided for one year beginning immediately by crediting a liability account. Based on this information, which of the following shows the adjusting entries to accrue the revenue on December 31, Year 1? Select one:

Account Title Debit Credit Unearned Revenue 900 Revenue 900

Warren Company began the accounting period with a $46,000 debit balance in its accounts receivable account. During the accounting period, the company recorded revenue on account amounting to $104,000. The accounts receivable account at the end of the accounting period contained a $23,000 debit balance. Based on this information, what is the amount of cash collected from customers during the period? Select one:

$127,000

ABC Company had $500 of accrued salary expenses that will be paid during the following accounting period. How would the adjusting entry be recorded in the company’s T-accounts? Select one:

Salaries Expense 500 | Salaries Payable | 500

During a company's first year of operations, the asset account, Office Supplies, was debited for $2,400 for the purchases of supplies. At year-end, a physical count of the supplies on hand revealed that $875 of unused supplies were available for future use. How will the related adjusting entry affect the company’s financial statements? Select one:

Expenses will increase and assets will decrease by $1,525.

ABC Company issued and acquired $5.500 cash from the issue of common stock (par value =$100, 50 shares). Which of the following is correct journal entries for the transaction? Select one:

DR Cash 5,500 CR Common Stock 5,000 CR APIC 500

The following is a random list of the adjusted account balances of Wyoming Company as of the end of the current accounting period: Cash 18,400 Accounts Receivable 6,100 Accounts Payable 5,100 Service Revenue 18,600 Land 25,400 Retained Earnings 17,600 Operating Expenses 12,800 Common Stock 21,400 What is the total of the credit account balances that will be shown on the before-closing trial balance?

$62,700

ABC Company paid out cash dividends and recorded a journal entry. Which of the following reflects how this transacion affects the company’s financial statements? Select one:

Assets = Liabilities + Equity Revenue − Expenses = Net Income Cash Flows − None − None None None −

A $200 credit to Interest Payable was instead recorded in error as a $200 credit to Cash in an adjusting entry, which has been posted to the ledger accounts. Which of the following is the result of this error? Select one:

Total assets are understated by $200.

On October 1, Year 1, Lesikar Company paid $2,040 cash for an insurance policy that would provide protection for a one-year term by debiting an asset account. Which of the following adjusting entries would be required on December 31, Year 1 to recognize insurance expense? Select one:

Account Title Debit Credit Insurance Expense 510 Prepaid Insurance 510

Karma Corporation has total assets of $190,000 and total liabilities of $90,000. The corporation's debt-to-equity ratio is closest to: Select one:

0.90

Mars Corporation has provided the following data for Year 2: Sales $ 1,330,000 Gross margin $ 500,000 Net operating income $ 79,692 Net income before taxes $ 63,692 Net income $ 41,400 The company’s total stockholders’ equity at the end of Year 2 amounted to $1,095,000 and at the end of Year 1 to $1,060,000. The company’s return on equity for Year 2 is closest to: Select one:

3.84%

Calin Corporation has total current assets of $615,000, total current liabilities of $230,000, total stockholders’ equity of $1,183,000, total net plant and equipment of $958,000, total assets of $1,573,000, and total liabilities of $390,000. The company’s working capital is: Select one:

$385,000

Data from Fontecchio Corporation's most recent balance sheet appear below: Cash $ 18,000 Marketable securities $ 24,000 Accounts receivable $ 39,000 Inventory $ 60,000 Prepaid expenses $ 14,000 Current liabilities $ 120,000 The corporation's acid-test ratio is closest to: Select one:

0.68

Crosswhite Corporation’s sales last year were $1,270,000, its gross margin was $400,000, its net operating income was $53,769, and its net income was $26,500. The company’s net profit margin percentage is closest to: Select one:

2.1%

Braverman Corporation's net income last year was $75,000. Total assets at the beginning of the year were $650,000 and total assets at the end of the year were $610,000. The corporation's return on total assets for the year was closest to: Select one:

11.9%

Hernande Corporation has provided the following data: Year 2 Year 1 Common stock, $4 par value $ 400,000 $ 400,000 Net operating income $ 75,429 Net income before taxes $ 61,429 Net income $ 43,000

$0.43 per share

Younis Corporation’s income statement appears below: Income Statement Sales (all on account) $ 1,240,000 Cost of goods sold 780,000 Gross margin 460,000 Operating expenses 416,571 Net operating income 43,429 Interest expense 14,000 Net income before taxes 29,429 Income taxes (30%) 8,829 Net income $ 20,600 The company’s net profit margin percentage is closest to: Select one:

1.7%

Granger Corporation had $180,000 in sales on account last year. The beginning accounts receivable balance was $10,000 and the ending accounts receivable balance was $18,000. The corporation's average collection period was closest to: Select one:

28.4 days

Tempel Corporation has provided the following data: Year 2 Year 1 Common stock, $4 par value $ 240,000 $ 240,000 Total stockholders' equity $ 817,000 $ 810,000 Net operating income $ 36,714 Net income before taxes $ 17,714 Net income $ 12,400 The market price of common stock at the end of Year 2 was $2.77 per share. The company’s price-earnings ratio for Year 2 is closest to: Select one:

13.40

Leflore Corporation has provided the following data: Year 2 Year 1 Common stock, $5 par value $ 500,000 $ 500,000 Total stockholders' equity $ 1,016,000 $ 1,010,000 Net operating income $ 35,143 Net income before taxes $ 17,143 Net income $ 12,000 Dividends on common stock during Year 2 totaled $6,000. The market price of common stock at the end of Year 2 was $1.38 per share. The company’s dividend yield ratio for Year 2 is closest to:

4.3%

Orem Corporation's current liabilities are $75,000, its long-term liabilities are $225,000, and its working capital is $100,000. If the corporation's debt-to-equity ratio is 0.30, total long-term assets must equal: Select one:

$1,125,000

Irawaddy Company, a retailer, had cost of goods sold of $230,000 last year. The beginning inventory balance was $24,000 and the ending inventory balance was $22,000. The company's average sale period was closest to: Select one:

36.5 days

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