A.Sales revenue.销售收入
B.Variable manufacturing costs.可变的制造成本
C.Fixed manufacturing costs.固定制造成本
D.Total operating expenses. 总运营费用
正确答案：Total operating expenses. 总运营费用
4、 ABC’s cash balance at the beginning of the quarter was $85,000. The company’s budget information for the first quarter is as follows:ABC公司季度初的cash balance为$85,000。该公司第一季度的预算信息如下所示：All sales are on credit, and the accounts receivable will be recovered in the second month after the sale (that is, the sales payment in January will be recovered in March). The purchase price will be paid one month after the purchase, while the operating cost is paid in the current period. If the loan agreement requires ABC to hold at least $5,000 in cash, what is the amount the company needs to borrow at the end of the quarter?所有的销售都是on credit，账款会在销售之后的第二个月收回(即1月份的销货款在3月份收回)。购货款会在采购之后的一个月支付，而经营成本（operating cost）是在当期支付的。如果贷款协议要求ABC至少持有$5,000现金，那么该公司在季度末需要借款的金额是多少？（ ）
A.$0
B.$5,000
C.$10,000
D.$45,000
正确答案：$10,000
5、ABC company sells products on credit. Based on past experience, there are the following collection methods: 60% of the payment is collected in the month of sale, and 25% is collected within one month after the sale. 15% is recovered within two months after the sale, and bad debt is negligible.ABC公司以赊销（on credit）的方式出售产品，根据以往的经验有以下的收款（collection）方式：60%的货款在销售的当月收回，25%在销售之后的一个月内收回，15%在销售之后的两个月内收回，坏账（bad debt）忽略不计。Customers who pay for the goods in the month of sale can get a 2% discount (cash discount). If the sales from January to April are $220,000, $200,000, $280,000, and $260,000, then the balance of ABC’s accounts receivable on May 1st is（ ）在销售当月支付货款的客户可以获得2%的折扣(cash discount)。如果1月到4月的销售额分别是$220,000、$200,000、$280,000和$260,000，那么ABC 5月1日应收账款(accounts receivable)的余额为（ ）
A.$107,120
B.$143,920
C.$146,000
D.$204,000
正确答案：$146,000
1、The labor rate variance is determined by multiplying the difference between the actual labor rate and the standard labor rate by:（ ） 直接人工工资率差异是用实际人工费率与标准人工费率之差乘以：
A.The standard labor hours allowed for a given level of output.给定产出水平所允许的标准工时。
