2016年美国CPA练习题精选：Business 20

Companies that adopt just-in-time purchasing systems often experience:

a. A reduction in the number of suppliers.

b. Fewer deliveries from suppliers.

c. A greater need for inspection of goods as the goods arrive.

d. Less need for linkage with a vendor's computerized order entry system.

答案：A

Explanation

Choice "a" is correct. Just-in-time purchasing systems usually results in a reduction in the number of suppliers. Because a company that adopts J-I-T is very dependent on supplier performance, usually fewer suppliers are used and a very close working relationship is developed with existing suppliers.

Choice "b" is incorrect. Just-in-time requires more deliveries from suppliers.

Choice "c" is incorrect. Usually there is more reliance on quality control by the supplier. Finding defective goods as they arrive is too late; a stock-out could cause production to shut down.

Choice "d" is incorrect. There is much more need for linkage with the vendor's order entry system with J-I-T because the company is dependent on timely deliveries from the vendor.