Reference no: EM13335594
Q1。3月31日，销售公司Streuling Enterprises的库存为38,000辆，并获得了总计85,000美元的应收账款。销售单位的预算如下四个月的预算如下：
April |
60,000 |
May |
75,000 |
六月 |
90,000 |
七月 |
81,000 |
Streuling的董事会已建立一项政策，开始于4月开始，每个月底的库存应包含下个月预算销售所需的40％的单位。
The selling price is $2 per unit. One-third of sales are paid for by customers in the month of the sale; the balance is collected in the following month.
Required:
a）准备商品购买预算，以显示4月，5月和6月的每个月都应购买多少个单位。记得有一个单位和美元之间的区别of the units - use the right figures in the right spots
b）准备4月，5月和6月的每个月的预期现金收款时间表。记住现有的A/R余额
Q2。The Doley Company has planned the following sales for the next three months:
|
一月 |
February |
行进 |
预算销售 |
$40,000 |
$50,000 |
$ 70,000 |
现金销售额为20％，帐户销售额为80％。从经验中，该公司了解到，根据以下模式收集了一个月的销售：
Month of sale |
60％ |
销售后的第一个月 |
30% |
Second month following sale |
8％ |
无法收集 |
2％ |
The company requires a minimum cash balance of $5,000 to start a month. The beginning cash balance in March is budgeted to be $6,000.
Required
a) Compute the budgeted cash receipts for March.Rember考虑计划何时收到实际现金。如果您不打算收到现金，则不属于预算的一部分。还要密切关注现金与信用销售
b）已为3月提供以下其他信息：
Inventory purchases (all paid in cash in March) |
$ 28,000 |
运营费用（所有三月份以现金支付） |
$40,000 |
三月的折旧费用 |
$ 5,000 |
三月支付的股息 |
$4,000 |
使用此信息和您为上述A部分计算的预算现金收据准备好表格的现金预算。公司可以借入任何美元金额，直到4月才能支付利息。
Q3。Fougere Realtors，Inc。专门从事家居销售。它从销售费中赚取收入。Fougere房地产经纪人的主要成本是销售人员，上市代理商和上市公司的佣金。在过去的十年中，它的业务稳步改善。像往常一样，Fougere Realtors，Inc。的执行合伙人Chris Fougere收到了一份报告，总结了最近一年的表现。
Fougere Realtors，Inc。
Performance Report
截至2007年12月31日的一年
预算实际差异
Number of home re-sales18020222F
Variable expenses
销售佣金$ 1,102,950 $ 1,205,183 $ 102,233 U
汽车36,000 39,560 3,560 U
Advertising 171,000 192,690 21,690 U
General overhead656,100716,97060,870你
总$ 1,966,050 $ 2,154,403 $ 188,353 U
Fixed expenses
General overhead60,00062,3002,300你
总费用$2,026,050$ 2,216,703$190,653你
Required:
a) Explain the major weakness of this performance report and why all the variances for the variable expenses are unfavourable (U)
b) As a first step in helping Chris Fougere to evaluate cost / expense control in the organization, complete the following for the year ended December 31, 2007, assuming the only cost driver is the number of home re-sales. (笔记：表示任何方差为有利（F）或不利（U））。
预算实际差异
Number of home re-sales2022020
Variable expenses
Sales commissions$$ 1,205,183_________
汽车$_________39,560_________
Advertising$_________192,690_________
General overhead$_________716,970_________
Total$_________$ 2,154,403_________
Fixed expenses
General overhead$_________62,300_________
总费用$$ 2,216,703