请问审计问题的物料需求计划是什么?

发布时间:2021-08-07


请问审计问题的物料需求计划是什么?


最佳答案

物资需求计划即(Material Requirement Planning,MRP)是指根据产品结构各层次物品的从属和数量关系,以每个物品为计划对象,以完工时期为时间基准倒排计划,按提前期长短区别各个物品下达计划时间的先后顺序,是一种工业制造企业内物资计划管理模式。
MRP是根据市场需求预测和顾客订单制定产品的生产计划,然后基于产品生成进度计划,组成产品的材料结构表和库存状况,通过计算机计算所需物资的需求量和需求时间,从而确定材料的加工进度和订货日程的一种实用技术。
MRP的目标:
(1)及时取得生产所需的原材料及零部件,保证按时供应用户所需产品。
(2)保证尽可能低的库存水平。
(3)计划企业的生产活动与采购活动,使各部门生产的零部件、采购的外购件与装配的要求在时间和数量上精确衔接。


下面小编为大家准备了 国际内部审计师(CIA考试) 的相关考题,供大家学习参考。

听力原文:Each month the cardholder receives a statement from the bank, which lists the details of all the transactions in the month, together with the total amount outstanding.

(4)

A.Each month the cardholder receives a statement and the amount of all the transactions.

B.Each month the bank gives the cardholder a statement showing the total amount outstanding.

C.Each month the bank gives the cardholder a statement showing the compound interest.

D.Each month the bank gives the cardholder a statement showing any minimum amount that needs to be paid.

正确答案:B
解析:statement与the amount of all the transactions不是并列关系,而是包含关系,A项错误;C、D项未提及。

听力原文:Banks are crucial to a country's economy, they serve as the center point of the exchange of money throughout the economy.

(10)

A.Cash is crucial to a country's economy.

B.Money is crucial to a country's economy.

C.Capital is crucial to a country's economy.

D.Banks are crucial to a country's economy.

正确答案:D
解析:录音说的是银行对一国的经济很重要。

听力原文:W: Well, yes. What about interests on those accounts? I'm interested in fixed time deposits accounts.

M: There are three kinds of fixed deposits, Madame. They are three-month, six-month and twelve-month deposits. The interest on a three-month deposit is 4.5% per annum, on six month 5%, on twelve month 5.5%.

Q: What is the interest rate on a six month deposit?

(12)

A.4%.

B.4.5%.

C.5%.

D.5.5%.

正确答案:C
解析:根据男士回答"On six month 5%",可知答案为C选项。

"Vulnerable to" in Line 3 probably means ______.

A.subject to

B.easy to be attacked by

C.of great volume

D.likely to damage

正确答案:B
解析:vulnerable易受伤害的,有弱点的。subject to使屈从于…,使隶属。great volume of大量。damage招致损害。根据上下文,B选项合符题意。

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