ACCA（MA科目）易错题讲解，附考点解析

　　2021年ACCA考试3月份考季结束后，马上又再迎来6月份考季，在MA科目考试里，EOQ作为一个常考点会经常出现在试卷里，对此会计网整理了几道经典易错题，帮助大家进一步理解该考点内容。

　　ACCA(MA)科目易错题讲解

　　第一题

　　Demand: 150 units per month; price per unit: $25;order cost:32; holding cost: 18% p.a. of price.

　　Following discounts apply:

　　Discount of 1% given on orders of 150 and over; Discount of 2% given on orders of 300 and over; Discount of 4% given on orders of 800 and over

　　Question: the minimum total cost are?

　　解析：EOQ=根号下2CoD/Ch = 根号下2*32*150*12/(25*18%)=160unit>150, 1% discount applied; Recalculate=根号下2*32*150*12/(25*99%*18%)约等于161

　　考察知识点：EOQ与bulk discount结合求最低total cost。

　　第二题

　　A supplier offer a 3% discount to the order over the 500 unit; The C company is past reordering quantity is EOQ 300 units.

　　If the bulk discount on the purchase price accepted, other variable remain unchanged。what would be the effect on the annual ordering costs and annual holding cost?

　　A increase; decrease

　　B increase; increase

　　C decrease; increase

　　D decrease; decrease

　　解析：过去一次订购300. 现在接受打折，说明订购量超过500unit。 annual ordering cost=Co*D/Q，因为订货量增加，所以订货次数D/Q减小，annually ordering cost减少;Q增加，annual holding cost=Ch*Q/2，平均库存Q/2增加，所以annual holding cost增加。

　　第三题

　　What the effect on EOQ and the total annual holding cost of an increase in the cost of the ordering a batch of raw material(other variables remain unchanged)?

　　A higher;lower

　　B higher;higher

　　C lower;higher

　　D lower;lower

　　解析：Co增加，EOQ公式分母增加，其他不变所以EOQ增加;EOQ增加导致average inventory=EOQ/2增加，所以holding cost=Ch*average inventory就增加。

　　考察知识点：EOQ公式，total holding cost公式

　　来源：ACCA学习帮