電大管理會(huì)計(jì)小抄(最新完整版)

1、電大管理會(huì)計(jì)期末考試小抄1、 單選題1.按照管理會(huì)計(jì)的解釋，成本的相關(guān)性是指(a.與決策方案有關(guān)的成本特性)。2.下列各項(xiàng)中，屬于因果預(yù)測(cè)分析法的是(c.本量利分析法)。3.將決策分析區(qū)分為短期決策與長(zhǎng)期決策所依據(jù)的分類標(biāo)志是(c.決策規(guī)劃時(shí)期的長(zhǎng)短)。4.在定價(jià)決策中，對(duì)于那些同類競(jìng)爭(zhēng)產(chǎn)品差異性較大、能滿足較大市場(chǎng)需要、彈性小、不易仿制的新產(chǎn)品最好采用(a.撇油策略)。5.下列項(xiàng)目中，能夠規(guī)定管理會(huì)計(jì)工作對(duì)象基本活動(dòng)空間的假設(shè)是(a.多層主體假設(shè))。6.在計(jì)算保本t和保利t時(shí)，有關(guān)公式的分母可以是(a.單位貢獻(xiàn)邊際) 7.某投資方案的年?duì)I業(yè)收人為100萬(wàn)元，年?duì)I業(yè)支出為60萬(wàn)元，其中折舊為l

2、0萬(wàn)元，所得稅率為40，則該方案每年的營(yíng)業(yè)現(xiàn)金流t為(c.34)萬(wàn)元。8.在下列各項(xiàng)中，屬于標(biāo)準(zhǔn)成本控制系統(tǒng)前提和關(guān)鍵的是(a.標(biāo)準(zhǔn)成本的制定) 9.在貴任會(huì)計(jì)中，將企業(yè)辦理內(nèi)部交易結(jié)算和內(nèi)部責(zé)任結(jié)轉(zhuǎn)所使用的價(jià)格稱為(c.內(nèi)部轉(zhuǎn)移價(jià)格)。10.在責(zé)任預(yù)算的基礎(chǔ)上，將實(shí)際數(shù)與計(jì)劃數(shù)進(jìn)行比較，用來(lái)反映與考核各責(zé)任中心工作業(yè)績(jī)的書(shū)面文件是(b.責(zé)任報(bào)告)。11.編制全面預(yù)算的出發(fā)點(diǎn)和起點(diǎn)是(b.銷售預(yù)算)。12.下列屬于年金范疇的是(a.償債基金)。13.下列長(zhǎng)期投資決策評(píng)價(jià)指標(biāo)中，其計(jì)算結(jié)果不受建設(shè)期的長(zhǎng)短、資金投人的方式、回收額的有無(wú)，以及凈現(xiàn)金流量的大小等條件影響的是(a.投資利潤(rùn)率)。14.

3、如果其他因素不變，一旦提高折現(xiàn)率，則下列指標(biāo)中其數(shù)值將會(huì)變小的是(a.凈現(xiàn)值率)。15.能使投資方案的凈現(xiàn)值等于零的折現(xiàn)率，叫(c.內(nèi)部收益率)。16.在單一方案決策過(guò)程中，可能與凈現(xiàn)值評(píng)價(jià)結(jié)論發(fā)生矛盾的評(píng)價(jià)指標(biāo)是(c.投資回收期)。17.在只有一個(gè)投資項(xiàng)目可供選擇的條件下，如果該項(xiàng)目不具有財(cái)務(wù)可行性，則必然會(huì)存在的一種情況是(c.凈現(xiàn)值率npvr0)。18.在財(cái)務(wù)會(huì)計(jì)中，應(yīng)當(dāng)將銷售費(fèi)用歸屬于下列各項(xiàng)中的(d.非生產(chǎn)成本)19.有關(guān)聯(lián)產(chǎn)品深加工決策中，聯(lián)產(chǎn)品分離前的聯(lián)合成本是(b.不相關(guān)成本)。20.在短期經(jīng)營(yíng)決策中，只要買方出價(jià)低于(b.單位變動(dòng)成本)，企業(yè)就不應(yīng)接受特殊價(jià)格追加定貨。21.

4、下列項(xiàng)目中，不屬于能夠揭示管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)之間共性特征的表述是(b.兩者的具體目標(biāo)相同) 22.在財(cái)務(wù)會(huì)計(jì)中，應(yīng)當(dāng)將銷售費(fèi)用歸屬于下列各項(xiàng)中的叼d.非生產(chǎn)成本)。23.在管理會(huì)計(jì)中狹義相關(guān)范圍是指(b.業(yè)務(wù)量的變動(dòng)范圍)。24.假定某產(chǎn)品的單位貢獻(xiàn)邊際大于零，在其他條件不變的情況下，本期的銷售量比上期減少時(shí)，如按變動(dòng)成本法確定營(yíng)業(yè)利潤(rùn)，本期營(yíng)業(yè)利潤(rùn)與上期相比將(b.減少)。25.在下列指標(biāo)中，可據(jù)以判斷企業(yè)經(jīng)營(yíng)安全程度的指標(biāo)是(c.保本作業(yè)率) 26.某企業(yè)每月固定成本2000元，單價(jià)20元，計(jì)劃銷售產(chǎn)品500件，欲實(shí)現(xiàn)目標(biāo)利潤(rùn)1000元，其單位變動(dòng)成本應(yīng)為(c.14)。27.下列各項(xiàng)中，不

5、屬于定量分析法的是(a.判斷分析法)。28.在半成品是否深加工決策中必須考慮的由于對(duì)半成品進(jìn)行深加工而追加的變動(dòng)成本，稱為(d.加工成本)。29.在半成品是否深加工的決策中，下列成本中屬于相關(guān)成本的是d.因深加工而追加的固定成本)。30.已知某項(xiàng)目的原始投資額為1000萬(wàn)元，建設(shè)期為2年，投產(chǎn)后第1-9年每年凈現(xiàn)金流量為“50萬(wàn)元第0年凈現(xiàn)贊量為“5“萬(wàn)元?jiǎng)t該項(xiàng)目包括建設(shè)期的靜態(tài)投資回收期為(c.6年) 31.某人年初存人銀行1000元，假設(shè)銀行按每年10%的復(fù)利計(jì)息，每年末取出20。元，則最后一次能夠足額(200)元提款的時(shí)間是(c.7年末)。(已知年金現(xiàn)值系數(shù):5年100o3.696;7年

6、10%為4.868;8年10%為5.335;9年10%為5.679) 32.已知某投資項(xiàng)目的某年?duì)I業(yè)收人為140元，該年經(jīng)營(yíng)成本為70萬(wàn)元，折舊為30萬(wàn)元，所得稅率為40%。據(jù)此計(jì)算的該年經(jīng)營(yíng)凈現(xiàn)金流量為(c.54萬(wàn)元)。33.在管理會(huì)計(jì)中，單一方案決策又稱為(a.接受或拒絕方案決策)。34.某投資項(xiàng)目在建設(shè)期內(nèi)投人全部原始投資，該項(xiàng)目的凈現(xiàn)值率為25，則該項(xiàng)目的獲利指數(shù)為(b.1.25)。35.下列長(zhǎng)期投資決策評(píng)價(jià)指標(biāo)中，其數(shù)值越小越好的指標(biāo)是(b.投資回收期)。36.當(dāng)某方案的凈現(xiàn)值大于零時(shí)，其內(nèi)部收益率(c.一定大于設(shè)定折現(xiàn)率)。37?？梢愿爬私馄髽I(yè)在預(yù)算期間盈利能力的預(yù)算是(c.預(yù)計(jì)

7、利潤(rùn)表)。38.滾動(dòng)預(yù)算的基本特點(diǎn)是(b.預(yù)算期是連續(xù)不斷的)。39.下列屬于用量標(biāo)準(zhǔn)的是(a.材料消耗量)。40.供需雙方分別按照不同的內(nèi)部轉(zhuǎn)移價(jià)格計(jì)價(jià)結(jié)算時(shí)采用的是(d.雙重市場(chǎng)價(jià)格) 二、多選題(每小題2分.共10分)下列項(xiàng)目中，屬于在現(xiàn)代管理會(huì)計(jì)階段產(chǎn)生和發(fā)展起來(lái)的有(bcde)a.規(guī)劃梓制合計(jì)13.預(yù)測(cè)決策會(huì)計(jì)c.責(zé)任會(huì)計(jì)d.管理會(huì)計(jì)師職業(yè)e.管理會(huì)計(jì)專業(yè)團(tuán)體2.目標(biāo)成本方案的提出方法包括(abcde)。a.按目標(biāo)利潤(rùn)預(yù)測(cè)目標(biāo)成本13.以本企業(yè)歷史最好成本作為目標(biāo)成本c.以本企業(yè)歷史最高的成本作為目標(biāo)成本d.以國(guó)內(nèi)外同類產(chǎn)品的先進(jìn)成本水平作為目標(biāo)成本e.以標(biāo)準(zhǔn)成本、計(jì)劃成本或定額成本

8、作為目標(biāo)成本3.銷售預(yù)測(cè)中，定性預(yù)測(cè)可以用(cde)。a.移動(dòng)加權(quán)平均法e.回歸分析法c.專家判斷法d.推銷員判斷法e.綜合判斷法4.銷售及管理費(fèi)用預(yù)算編制的主要依據(jù)是(bde)。a.預(yù)算期生產(chǎn)量13.預(yù)算期銷售量c.單位產(chǎn)品變動(dòng)性標(biāo)準(zhǔn)費(fèi)用額d.有關(guān)標(biāo)準(zhǔn)耗用量e.有關(guān)標(biāo)準(zhǔn)價(jià)格5成本控制按其手段分類可分為(ab)a.絕對(duì)成本控制b.相對(duì)成本控制c.產(chǎn)品成本控制1).質(zhì)量成本控制e.經(jīng)營(yíng)成本控制6.在相關(guān)范圍內(nèi)，固定成本應(yīng)當(dāng)具備的特征有(ae)a.總額的不變性b.總額的變動(dòng)性c.總額的正比例變動(dòng)性d.單位額的不變性e.單位額的反比例變動(dòng)性7.安全邊際指標(biāo)的表現(xiàn)形式包括(abc)。a.安全邊際量b.

9、c.安全邊際率d.e.貢獻(xiàn)邊際率8.下列各式中，屬于生產(chǎn)經(jīng)營(yíng)決策相關(guān)成本的有(abcd)a.增量成本b.c.專屬成本d.e.不可避免成本9.下列項(xiàng)目中，屬于長(zhǎng)期投資特點(diǎn)的有(abcd)a.投人資金多b.影響持續(xù)時(shí)間長(zhǎng)c.資金回收慢d.蒙受損失風(fēng)險(xiǎn)大e.與收益性支出相聯(lián)系10.制定內(nèi)部轉(zhuǎn)移價(jià)格應(yīng)遵循的基本原則有(cde)a.要以成本為基礎(chǔ)b.要和市場(chǎng)價(jià)格保持一致c.要為供求雙方自愿接受d.要公正合理，避免主觀隨意性e.要有利于分清各責(zé)任中心的成績(jī)和不足三、簡(jiǎn)答題(每小題10分，共20分)1.簡(jiǎn)述靜態(tài)投資回收期的特點(diǎn)。答:靜態(tài)投資回收期是一個(gè)非折現(xiàn)絕對(duì)數(shù)正指標(biāo)。它能夠直觀地反映原始總投資的反本期限

10、，容易理解，計(jì)算簡(jiǎn)便，是所有靜態(tài)指標(biāo)中應(yīng)用較為廣泛的傳統(tǒng)評(píng)價(jià)指標(biāo)。但由于它沒(méi)有考慮貨幣時(shí)間價(jià)值因素，又不考慮回收期滿后繼續(xù)發(fā)生的現(xiàn)金流量的變化情況，故存在一定的弊端。2.如何評(píng)價(jià)某一個(gè)投資項(xiàng)目具有財(cái)務(wù)可行性?答:在只有一個(gè)投資項(xiàng)目可供選擇的條件下，需要利用評(píng)價(jià)指標(biāo)考察獨(dú)立項(xiàng)目是否具有財(cái)務(wù)可行性，從而作出接受或拒絕該項(xiàng)目的決策。當(dāng)有關(guān)正指標(biāo)大于或等于某些特定數(shù)值，反指標(biāo)小于特定數(shù)值，則該項(xiàng)目具有財(cái)務(wù)可行性;反之，則不具備財(cái)務(wù)可行性。3.請(qǐng)說(shuō)明貢獻(xiàn)邊際率和變動(dòng)成本率的含義及其性質(zhì)。答:貢獻(xiàn)邊際率是指貢獻(xiàn)邊際占銷售收人的百分比。變動(dòng)成本率是指變動(dòng)成本占銷售收人的百分比。貢獻(xiàn)邊際率和變動(dòng)成本率屬于互補(bǔ)

11、性質(zhì)，變動(dòng)成本率越高，貢獻(xiàn)邊際率越低，盈利能力越小;反之，變動(dòng)成本率越低，貢獻(xiàn)邊際率越高，盈利能力越強(qiáng)。4.簡(jiǎn)述長(zhǎng)期投資決策評(píng)價(jià)指標(biāo)運(yùn)用的原則和標(biāo)準(zhǔn)。答:長(zhǎng)期投資決策評(píng)價(jià)指標(biāo)的運(yùn)用:一般說(shuō)來(lái)，長(zhǎng)期投資決策評(píng)價(jià)指標(biāo)的運(yùn)用應(yīng)遵循以下原則;具體問(wèn)題具體分析、確保財(cái)務(wù)可行性、分清主次指標(biāo)、講求效益的原則。對(duì)于單一的獨(dú)立投資項(xiàng)目的財(cái)務(wù)可行性的評(píng)價(jià)，一般可以參考以下標(biāo)準(zhǔn):凈現(xiàn)值0 凈現(xiàn)值率0 獲利質(zhì)指數(shù)1 內(nèi)部收益率行業(yè)基準(zhǔn)折現(xiàn)率包括建設(shè)期在內(nèi)的靜態(tài)回收期n-2對(duì)于多個(gè)互斥方案的決策，可以通過(guò)比較凈現(xiàn)值的大小、差額投資內(nèi)部收益率等方法確定最優(yōu)方案。四、計(jì)算分析題(共50分)1.(15分)某企業(yè)擬購(gòu)人一套設(shè)

12、備，有131和b2兩種型號(hào)可供選擇，該企業(yè)采用平均年限法計(jì)提折舊，所得稅率為330o，預(yù)定投資報(bào)酬率為14%，其他有關(guān)資料如下:項(xiàng)目b1b2購(gòu)置成本200000150000有效期55預(yù)計(jì)殘值2000015000預(yù)計(jì)稅前凈利4000030000根據(jù)以上資料，采用凈現(xiàn)值法分析確定企業(yè)應(yīng)選購(gòu)哪種型號(hào)的設(shè)備。(5年，14%的復(fù)利現(xiàn)值系數(shù))=0.519(5年，14%的年金現(xiàn)值系數(shù))=3.433答案:b1型號(hào):稅后凈利=40000x(1-33)二26800(元)折舊額=200000一20000=36000(元)凈現(xiàn)值=一200000+(26800+36000)x3.433+20000x0.519=2597

13、2.4(元)132型號(hào):稅后凈利=30000x(1-33線)=20100(元)折舊額二150000一150005=27000(元)凈現(xiàn)值=一150000+(20100+27000)x3.433+15000x0.519=19479.3(元)b1型號(hào)的凈現(xiàn)值大于b2型號(hào)的凈現(xiàn)值，所以應(yīng)選擇b1型號(hào)設(shè)備。2.(15分)已知某企業(yè)只生產(chǎn)一種產(chǎn)品，其某年有關(guān)的業(yè)務(wù)量、售價(jià)與成本資料如下:期初存貨量(件)本期生產(chǎn)量(件)本期銷售量(件)期末存貨量(件)售價(jià)(元/件)060004500150020變動(dòng)生產(chǎn)成本(元)固定制造費(fèi)用(元)變動(dòng)銷售費(fèi)用(元)固定銷售費(fèi)用(元)變動(dòng)管理費(fèi)用(元)固定管理費(fèi)用(元)60

14、0001500090021004504050要求:按變動(dòng)成本法編制收益表。答案:收益表(單位:元)貢獻(xiàn)式營(yíng)業(yè)收入90000變動(dòng)成本變動(dòng)生產(chǎn)成本45000變動(dòng)銷售費(fèi)用900變動(dòng)管理費(fèi)用450變動(dòng)成本合計(jì)46350貢獻(xiàn)邊際43650固定成本固定制造費(fèi)用15000固定銷售費(fèi)用2100固定管理費(fèi)用4050固定成本合計(jì)21150營(yíng)業(yè)利潤(rùn)225003.(20分)某廠某月份的收益表如下:(單位:元)銷售收人800000銷售成木變動(dòng)成本480000固定成本400000凈損失(80000)該廠經(jīng)研究，認(rèn)為如果每月增加廣告費(fèi)200000元，可使銷售量有較大的提高。要求計(jì)算增加廣告費(fèi)以后，保本額是多少?答案:貢獻(xiàn)邊

15、際二800000一480000=320000貢獻(xiàn)邊際率=320000800000=40%保本額=400000+20000040%=1500000(元)1.某廠只生產(chǎn)一種產(chǎn)品，第一、二年的產(chǎn)量分別為3000。件和24000件;銷量分別為20000件和30000件;存貨計(jì)價(jià)采用先進(jìn)先出法。產(chǎn)品單價(jià)為15元/件;單位變動(dòng)生產(chǎn)成本為5元/件;每年固定性制造費(fèi)用的發(fā)生額為18000。元。銷售及管理費(fèi)用都是固定的，每年發(fā)生額為25000元。(20分)要求:分別采用變動(dòng)成本法和完全成本法方法確定第一、二年的營(yíng)業(yè)利潤(rùn)。答:變動(dòng)成本法的營(yíng)業(yè)利潤(rùn): 第一年:貢獻(xiàn)邊際=15x20000-5x20000=200000

16、(元)營(yíng)業(yè)利潤(rùn)=200000-080000+25000)=一5000(元)第二年:貢獻(xiàn)邊際=15x30000一5x30000=300000(元)營(yíng)業(yè)利潤(rùn)=300000-(180000+25000)=95000(元)完全成本法的單位產(chǎn)品成本:第一年:5+1800003000018000024000=11(元)第二年:5+=12.5(元)完全成本法的營(yíng)業(yè)利潤(rùn):營(yíng)業(yè)毛利=15x20000一(0+11x30000一11x10000)=80000(元)營(yíng)業(yè)利潤(rùn)二80000-25000=55000(元)第二年:營(yíng)業(yè)毛利=15x30000一(11x10000+12.5x24000-12.5x4000)=90

17、000(元)營(yíng)業(yè)利潤(rùn)=90000-25000=65000(元)2.某企業(yè)只生產(chǎn)一種產(chǎn)品，2005年銷量為100。件，單價(jià)20元，單位成本14元，其中單位變動(dòng)成本10元。為擴(kuò)大經(jīng)營(yíng)規(guī)模，企業(yè)擬租用一臺(tái)專用設(shè)備，年租金為160。元，假定2006年單價(jià)和單位變動(dòng)成本不變。(15分)要求:(1)計(jì)算2006年該企業(yè)的保本量。(2)若要實(shí)現(xiàn)利潤(rùn)比2005年增加一倍的目標(biāo)，2006年至少銷售多少件產(chǎn)品?(3)若2006年市場(chǎng)上只能容納1400件產(chǎn)品，此時(shí)該產(chǎn)品的安全邊際量是多少?答:(15分)單位貢獻(xiàn)邊際=20一10=10(元)固定成本總額=(14-10)x1000+1600=5600(元)保本銷售量=5

18、60010=560(件)2005年固定成本二4x1000=4000(元)目標(biāo)利潤(rùn)=(20x1000-10x1000-4000)x2=12000(元)目標(biāo)銷售量=5600十1200010=1760(件)安全邊際=1400一560=840(件)3.假定某企業(yè)現(xiàn)生產(chǎn)銷售甲產(chǎn)品60000件，銷售單價(jià)5元，單位變動(dòng)成本3元，固定成本為60000元。計(jì)劃期銷售單價(jià)和成本水平不變。(10分)要求:(1)計(jì)算該企業(yè)甲產(chǎn)品的經(jīng)營(yíng)杠桿系數(shù);(2)假定計(jì)劃期甲產(chǎn)品的銷售量增加到72000件，而售價(jià)與成本水平不變。預(yù)測(cè)計(jì)劃期的利潤(rùn)是多少?答:(10分)貢獻(xiàn)邊際=(5一3)x60000二120000(元)營(yíng)業(yè)利潤(rùn)=12

19、0000一60000二60000(元)營(yíng)業(yè)杠桿系數(shù)二12000060000計(jì)劃期銷售變動(dòng)率=72000一6000060000=20%計(jì)劃期營(yíng)業(yè)利潤(rùn)=60000x(1-1-200ox2)=84000(元)4.某企業(yè)生產(chǎn)中需用某種零件10000件，外購(gòu)價(jià)每件3元，如自行制造，每件成本3.3元，該企業(yè)制造費(fèi)用總額8000元，其中包括固定性費(fèi)用3400元，變動(dòng)性費(fèi)用4600元。(5分)要求:做出該零件是自制或外購(gòu)的決策。答:(5分)單位固定制造費(fèi)用=3400/10000=0.34(元)自制的相關(guān)成本二3.3-0.34=2.96(元)外購(gòu)相關(guān)成本=3(元)因?yàn)樽灾频南嚓P(guān)成本低于外購(gòu)，所以選擇自制。_)o

20、謝謝！2015年中央電大期末復(fù)習(xí)考試小抄大全，電大期末考試必備小抄，電大考試必過(guò)小抄after earning his spurs in the kitchens of the westin, the sheraton, sens on the bund, and a sprinkling of other top-notch venues, simpson lu fi nally got the chance to become his own boss in november 2010. sort of. the shanghai-born chef might not actually

21、own california pizza kitchen (cpk) but he is in sole charge of both kitchen and frontof- house at this sinan mansionsstalwart. its certainly a responsibility to be the head chef, and then to have to manage the rest of the restaurant as well, the 31-year-old tells enjoy shanghai. in hotels, for examp

22、le, these jobs are strictly demarcated, so its a great opportunity to learn how a business operates across the board. it was a task that management back in sunny california evidently felt he was ready for, and a vote of confi dence from a company that, to date, has opened 250 outlets in 11 countries

23、. and for added pressure, the shanghai branch was also cpks china debut. for sure it was a big step, and unlike all their other asia operations that are franchises, they decided to manage it directly to begin with, says simpson. two years ago a private franchisee took over the lease, but the links t

24、o cpk headquarters are still strong, with a mainland-based brand ambassador on hand to ensure the business adheres to its ethos of creating innovative, hearth-baked pizzas, a slice of pr blurb that simpson insists lives up to the hype. they are very innovative, he says. the problem with most fast fo

25、od places is that they use the same sauce on every pizza and just change the toppings. every one of our 16 pizza sauces is a unique recipe that has been formulated to complement the toppings perfectly. the largely local customer base evidently agrees and on saturday and sunday, at least, the place i

26、s teeming. the kids-eat-for-free policy at weekends is undoubtedly a big draw, as well as is the spacious second-fl oor layout overlooked by a canopy of green from fuxing park over the road. the company is also focusing on increasing brand recognition and in recent years has taken part in outside ev

27、ents such as the regular california week. still, the sta are honest enough to admit that business could be better; as good, in fact, as in cpks second outlet in the popular kerry parkside shopping mall in pudong. sinan mansions has really struggled to get the number of visitors that were envisaged w

28、hen it first opened, and it hasnt been easy for any of the tenants here, adds simpson. were planning a third outlet in the city in 2015, and we will probably choose a shopping mall again because of the better foot traffic. the tearooms once frequented by coco chanel and marcel proust are upping stic

29、ks and coming to shanghai, xu junqian visits the parisian outpost with sweet treats. one thing the century-old parisian tearoom angelina has shown is that legendary fashion designer coco chanel not only had style and glamor but also boasted great taste in food, pastries in particular. one of the mos

30、t popular tearooms in paris, angelina is famous for having once been frequented by celebrities such as chanel and writer marcel proust. now angelina has packed up its french ambience, efficient service, and beautiful, comforting desserts and flown them to shanghai. at the flagship dine-in and take-o

31、ut space in shanghai, everything mimics the original tearoom designed from the beginning of the 20th century, in paris, the height of belle epoque. the paintings on the wall, for example, are exactly the same as the one that depicts the landscape of southern france, the hometown of the owner; and th

32、e small tables are intentional imitations of the ones that coco chanel once sat at every afternoon for hot chocolate. the famous hot chocolate, known as lafricain, is a luxurious mixture of four types of cocoa beans imported from africa, blended in paris and then shipped to shanghai. its sinfully sw

33、eet, rich and thick as if putting a bar of melting chocolate directly on the tongue and the fresh whipped cream on the side makes a light, but equally gratifying contrast. it is also sold in glass bottles as takeaway. the signature mont-blanc chestnut cake consists of three parts: the pureed chestnu

34、t on top, the vanilla cream like stuffing, and the meringue as base. get all three layers in one scoop, not only for the different textures but also various flavors of sweetness. the dessert has maintained its popularity for a century, even in a country like france, perhaps the worlds most competiti

35、ve place for desserts. a much overlooked pairing, is the paris-new york choux pastry and n226 chocolate flavored tea. the choux pastry is a mouthful of airy pecan-flavored whipped cream, while the tea, a blend of black teas from china and ceylon, cocoa and rose petals, offers a more subtle fragrance

36、 of flowers and chocolate. ordering these two items, featuring a muted sweetness, makes it easier for you to fit into your little black dress. breakfast, brunch, lunch and light supper are also served at the tearoom, a hub of many cultures and takes in a mix of different styles of french cuisines, a

37、ccording to the management team. the semi-cooked foie gras terrine, is seductive and deceptive. its generously served at the size and shape of a toast, while the actual brioche toast is baked into a curved slice dipped with fig chutney. the flavor, however, is honest: strong, smooth and sublime. and

38、 you dont actually need the toast for crunchiness. this is the season for high teas, with dainty cups of fine china and little pastries that appeal to both visual and physical appetites. but there is one high tea with a difference, and pauline d. loh finds out just exactly why it is special. earl gr

39、ey tea and macarons are all very well for the crucial recuperative break in-between intensive bouts of holiday season shopping. and for those who prefer savory to sweet, there is still the selection of classic chinese snacks called dim sum to satisfy and satiate. high tea is a meal to eat with eye a

40、nd mouth, an in-between indulgence that should be light enough not to spoil dinner, but sufficiently robust to take the edge off the hunger that strikes hours after lunch. the afternoon tea special at shang-xi at the four seasons hotel pudong has just the right elements. it is a pampering meal, with

41、 touches of luxury that make the high tea session a treat in itself. whole baby abalones are braised and then topped on a shortcrust pastry shell, a sort of chinese version of the western vol-au-vent, but classier. even classier is the dim sum staple shrimp dumpling or hargow, upgraded with the addi

42、tion of slivers of midnight dark truffles. this is a master touch, and chef simon choi, who presides unchallenged at shang-xi, has scored a winner again. sweet prawns and aromatic truffles whats not to love? his masterful craftsmanship is exhibited in yet another pastry a sweet pastry that is shaped

43、 to look like a walnut, but which you can put straight into the mouth. it crumbles immediately, and the slightly sweet, nutty morsel is so easy to eat youll probably reach straight for another. my favorite is the dessert that goes by the name yangzhi ganlu, or ambrosia from the gods. the hotel calls it chilled mang