# 英文高手幫忙翻譯(有關會計 急

20點獻上 謝謝

4. Multicollinearity is a frequently encountered problem in cost accounting; it does not arise

in simple regression because there is only one independent variable in a simple regression. One

consequence of multicollinearity is an increase in the standard errors of the coefficients of the

individual variables. This frequently shows up in reduced t-values for the independent variables

in the multiple regression relative to their t-values in the simple regression:

The decline in the t-values in the multiple regressions is consistent with some (but not very high)

collinearity among the independent variables. Pairwise correlations between the independent

variables are:

There is no evidence of difficulties due to multicollinearity in Regressions 4 and 5.

5. Decisions in which the regression results in Problems 10-40 and 10-41 could be useful are Cost management decisions: Fashion Bling could restructure relationships with the suppliers so that fewer separate purchase orders are made. Alternatively, it may aggressively reduce the number of existing suppliers.

Purchasing policy decisions: Fashion Bling could set up an internal charge system for individual retail departments within each store. Separate charges to each department could be made for each purchase order and each new supplier added to the existing ones. These internal charges would signal to each department ways in which their own decisions affect the total costs of Fashion Bling.Accounting system design decisions: Fashion Bling may want to discontinue allocating

purchasing department costs on the basis of the dollar value of merchandise purchased.Allocation bases better capturing cause-and-effect relations at Fashion Bling are the number ofpurchase orders and the number of suppliers.

### 1 個解答

• 阿昌
Lv 7
8 年前
最佳解答

多重共線性是在成本核算中經常遇到的問題，它不會出現

在簡單的回歸，因為那裡是一個簡單的回歸只有一個獨立變量。一

多重共線性的後果是增加的係數的標準誤差

個別變數。這通常表明在減少為獨立變量的t值

在多元回歸相對簡單回歸的t值：

在多元回歸的值下降是一致的一些（但不是很高）

獨立變量之間的共線性。兩兩之間的獨立相關

變量是：

有沒有困難，由於多重共線性回歸4日和5的證據。

5。問題10-40和10-41的回歸結果可能是有用的決策是成本管理的決定：時尚金光閃閃重組與供應商之間的關係，以便減少單獨採購訂單。另外，它可以大幅度降低現有供應商的數量。

購買決策：時尚金光閃閃，可以設置為每家商店內的個別零售部門內部的充電系統。各部門單獨收費，可以為每個採購訂單，並添加到現有的每一個新的供應商。這些內部收費將標誌著各部門的方法，使自己的決定影響的的時尚金光閃閃。會計系統設計決策的總成本：時尚金光閃閃可能要停止分配

更好的捕獲原因和效果的關係，在時裝金光閃閃的商品購買。分配的基地的美元價值的基礎上採購部門成本數購買訂單和供應商的數量。

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