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2016年美國CPA練習題精選：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.
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