管理會計雙語考試試卷

1、長江大學國際學院2011-2012學年度第1學期管理會計學試卷考試方式：閉卷 滿分：100分 時間：2小時 姓名： 學號： 班級： 專業(yè)： 考生注意： 1、 所有考題請回答在考卷指定位置上； 2、請考生務必把專業(yè)、班級、學號及姓名填寫在試卷上。Single choiceMultiple-choiceJudgmentCalculationObtained marksI Single Choice （1'× 15 = 15'）1.Several factors affect the classification of a cost as direct or indirec

2、t. ( )A. The materiality of the cost in questionB. Cost allocationC. Cost assignmentD. Cost object2.A ( ) remains unchanged in total for a given time period, despite wide changes in the related level of total activity or volume.A. Variable cost B. Fixed cost C. Direct cost D. Indirect cost3.If your

3、inventory balance at the beginning of the month was 1,000,you bought $300 during the month ,and sold 300 during the month, what would be the balance at the end of the month. （ ）A. $1000 B. $800 C. $1200 D. $200 4.The total costs is the sum of fixed costs and variable costs. Fixed costs is 2,000 at a

4、ll quantities of units sold within the relevant range, variable cost per unit is 150, so total costs at 40 units sold equal ( )A. $7,800 B. $8,000 C. $6,800 D. $5,0005. At the breakeven point, operating income is by definition ( ) A. $1 B. $0 C. Not sure D. - $16.Operating leverage describes the eff

5、ects that fixed costs have on changes in operating income as changes occur in units sold and contribution margin. Contribution margin is $3,600.Operating income is $1,600,the degree of operating leverage is ( )A. 2.25 B. 1.67 C. 0.67 D. 17.The simplest form of quantitative analysis to “fit”a line to

6、 data points is the high-low method.Cost Driver:Machine-Hours(X)Indirect Manufacturing labor costsHighest observation of cost driver 80$2,000Lowest observation of cost driver20800Difference60$1200The high-low estimate of the cost function is ( )A. $230+$14X B.$400+$20X C. $230+$14.98X D.$200+420X8.A

7、BC company production candy, the unit cost data such as table.itemssumDirect Materials$55.00Direct Labor$15.00Variable Manufacturing Overhead$10.00Contribution margin ration is 20%, please use the Variable Costs Addition Method,the sale price of candy is ( )A.$50.00 B$100.00 C.$45.00 D.$56.009.( ) i

8、s any cost that is primarily subject to the influence of a given responsibility center manager for a given period.A. The opportunity cost B. The sunk costC. The controllable cost D. The quality cost10. The starting point for the operating budget is generally ( )A. The product budget B. The profit bu

9、dgetC. The costs budget D. The revenues budget11.Various cost-behavior patterns. Select the graph that matches the numbered manufacturing cost data. Indicate by letter which graph best fits the situation or item described.Electricity bill-a flat fixed charge, plus a variable cost after a certain num

10、ber of kilowatt-hours are used, in which the quantity of kilowatt-hours used varies proportionately with quantity of units produced. ( ) A B C D12. which arent the categories of costs associated with goods for sale.( )A. Purchasing costsB. Ordering costsC. Postsales-service costsD. Carrying costs13.

11、 In the Top-spin, he carbon-fiber machine costs 200,000，has a five-year expected useful lift and generates $100,000 uniform cash flow each year. he payback period is ( )A.2 years B.1 years C. 3.8 years D.4 years14. Various cost-behavior patterns. Select the graph that matches the numbered manufactur

12、ing cost data. Indicate by letter which graph best fits the situation or item described.City water bill, which is computed as follows: First 1,000,000 gallons $1,000 flat fee Next 10,000 gallons $0.003 per gallon used Next 10,000gallons $0.006 per gallon used Next 10,000gallons $0.009 per gallon use

13、d And so on and so on The gallons of water used vary proportionately with the quantity of production.( ) A B C D15. The selling prices computed under cost-plus pricing are prospective prices. Suppose Astes initial product design results in a $750 full cost for Provalue.Assuming a 12% marup, Astel se

14、ts a prospective price of ( ) A. $780 B. $660 C. $825 D.$840 Multiple-choice （4'× 9= 36'）1. Recording the costs of resources acquired and used allows managers to see how behave. Consider two basic types of cost-behavior patterns found in many accounting systems. There are ( )A. Variable

15、 costs B. Direct costs C. Fixed costs D. Indirect costs2. Most professional accounting organizations around the globe issue statements about professional ethics. There are ( )A. Competency B. Confidentiality C. Integrity D. Credibility 3. What guidelines do management accountants use? ( )A. Employ a

16、 cost-benefit approachB. Recognize behavioral as well as technical considerationC. Identify different costs for different purposesD. The key management accounting guidelines4. We define three sectors of the economy and provide examples of companies in each sector. There are ( )A. Manufacturing-secto

17、r companies B. Merchandising-sector companiesC. Service-sector companies D. Direct material costs5.You have seen how CVP analysis works, please think about the following assumptions(假設) we made during the analysis. There are ( )A. Changes in the levels of revenues and costs arise only because of cha

18、nges in the number of product (or service) units sold.B. Total costs can be separated into two components: fixed costs and variable costs.C. Selling price, variable cost per unit, and total fixed costs are known and constant.D. When represented graphically, the behaviors of total revenues and total

19、costs are linear in relation to units sold within a relevant range.6. Be sure you understand that to be relevant costs and relevant revenues they must ( )A. Occur in the future B. Occur in the past C. differ among the alternative courses of action D. Revenues and costs are relevant.7. Major influenc

20、es on pricing decisions is ( )A. customers B. Competitors C. Costs D. Suppliers8. The light and dark blue boxes in the exhibit are the financial budget, which is that part of ( )A. The capital expenditures budget B. The operating budgetC. The budgeted balance sheet D. The cash budget9. Describe the

21、perspectives of the balance scorecard .That are ( )A. Financial perspective B. Customer perspectiveC. Postsales-service Process D. Learning-and-growth perspectiveIII Judgment （1'×10= 10'）1. Management accounting information and reports do not have to follow set principles or rules. ( )2

22、. Cost object is the collection of cost data in some organized way by means of an accounting system. ( )3. Relevant range is the band of normal activity level or volume in which there is a specific relationship between the level of activity or volume and the cost in question. ( )4. The breakeven poi

23、nt (BEP) is that quantity of output sold at which total revenues equal total costs. ( )5. High-low Method estimates cost functions by classifying various cost account as variable, fixed, or mixed with respect to the identified level of activity. ( )6. Book value of existing equipment is a past (hist

24、orical or sunk) cost and therefore, is irrelevant in equipment-replacement decisions. ( ) 7. Opportunity cost is the contribution to operating income that is forgone by not using a limited resource in its next-best alternative use . ( ) 8. A responsibility accounting system could either exclude all

25、uncontrollable costs from a managers performance report or segregare such costs from the controllable costs. ( )9. Variable costing and absorption costing differ in only one respect: how to account for fixed manufacturing costs. Under variable costing, fixed manufacturing costs are excluded from inv

26、entoriable costs and are a cost of the period in which they are incurred. ( )10. Under Variable costing, fixed manufacturing cost are inventoriable and become a part of goods sold in the period when sales occur. ( ) IV Calculation （39'）1. (7') CD word is an independent electronics store that

27、 sells blank compact disks. CD Word purchases the CDs from Sontek at 14 a package (each package contains 10 disks).Sontek pays for all incoming freight. No inspection is necessary at CD world because Sontek supplies quality merchandise. CD words annual demand is 2,000 packages,at a rate of 250 packa

28、ges per week.The purchase-Order lead time is two weeks. Relevant ordering cost per purchase order is 100.Relevant carrying cost per package per year is 10.Required:(1) calculate the EOQ from CD(2) calculate the number of orders that will be placed each year(3) calculate the reorder point for CD2.（7&

29、#39;）CVP computations. Fill in the blanks for each of the following independent cases.caseRevenuesVariable CostsFixed CostsTotal CostsOperatingIncomeContributionMargin percentage a$500$800$1,200b$2，000$300$200c$1，000$700$1,0003.（10'）Returning to the Top-Spin carbon-fiber machine project, assume

30、that Top-Spin is a nonprofit organization and that the expected additional operating cash inflows are $100,000 in years 1 through 5 and $90,000 in year 5.The net initial investment is $371,000(new machine,$300,000 plus additional working capital,$60,000 minus terminal disposal value of old machine,$

31、11,000).All other facts are unchanged a five-year useful life, no terminal disposal value, and an 8% RRR. Year 5 cash inflows are $100,000, which includes a $10,000 recovery of working capital. (PA,8%,5)=3.993 (PA,10%,5)=3.791 (PA,12%,5)=3.605Calculate the following:(1) Net present value(2) Payback(

32、3) Internal rate of return4. Mary Frost is considering selling DO-All software, a home-office software package, at a computer convention in Chicago. The selling price is 200,the variable cost a is 120.She must pay to computer conventions, Inc. offers Mary three rental alternatives:Option 1: 2000 fix

33、ed feeOption 2: 800 fixed fee plus 15%of convention revenues.A. (1) calculate the breakeven point in units for option 1 and option 2(2) calculate the degree of operating leverage at sales of 40 units for the teo rental options.(At this quantity,Marys operating income is 1200 )B. Suppose Mary choose option 2 ,she would pay 800