安瑟知識周刊第1121期題目
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產品時效（product shelf life）的控制在下列各種產業中，何者的重要性最高？

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下列何者不是物料需求計劃（MRP）系統的輸出（output）？

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有關配銷規劃（distribution planning）下列何者不是它的主要目標（overall goal）？

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採用標準成本（standard costing）時，如果實際發生的成本高於或低於標準成本，則會產生下列何種報表（report）？

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A company’s financial report indicates annual cost of goods sold is $120,000, retained earnings is $20,000, average inventory is $30,000, and current inventory is $40,000. The inventory turnover is how many times?
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