p1-英文必做題3.performance management智能選題60道答案解析

題 題 CMA新綱英文Part 題 智能選題60道>每

第1 平均正確率dwAfterinvestinginanewproject,LeeCompany我要eredthatitsresidual eremainedunchanged.Whichoneofthefollowingmustbetrueaboutthene吐槽ect?dwstThenetpresentvalueofthenewproject vebeenstThereturnoninvestmentofthenew havebeenlessthanthefirm’scostofThereturnoninvestmentofthenew havebeenequaltothefirm’scostofThenetpresentvalueofthenewprojectmusthavebeen您的答案：未作答正確答案：

快速添加筆 點(diǎn)擊提問，或查看大家對(duì)本題的回答 還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第2 平均正確率TheaccountingrecordsofFosterCorporationrevealafavorablelaborefficiencyvariancefortheperiodjustended.WhichofthefollowingcommentsbyFoster’sexecutivesreflectalimitedknowledgeofthevarianceinvestigationprocess?“Wecanusestatisticaltestingprocedurestodeterminewhetherornotthevarianceshouldbe“Let’slookintoit.Yes,ouroperationsmightbefine;however,ourstandardlabortimemayneed“Idon’tbelieveinalloftheserulestodecidewhetherornotvariancesshouldbeinvestigated.judgmentisthereal“Don’tworry-thevariancewascausedbyarandomeventandiswellwithinourrangeof “Whyareyougettingsoupset?Thisisafavorablevariance,solet’sforget2and51,3,and44and55您的答案：未作答正確答案： 只有1“我們能利用統(tǒng)計(jì)測試程序來確定是否應(yīng)對(duì)差 點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第3 平均正確率ThefollowingaretherelevantdataforcalculatingsalesvariancesforFortunaCo.,whchsellsitssoleproductintwoThesalesquanttyvarianceforthetwocountries$30$56$156$100您的答案：未作答正確答案：下面是和計(jì)算FortunaCo公司銷售差異相關(guān)的數(shù)據(jù)，該公司將產(chǎn)品銷往Gallia和HelveticalHelvet每個(gè)元素產(chǎn)出差異=（實(shí)際總量標(biāo)準(zhǔn)總量）*UC（標(biāo)準(zhǔn)單位邊際貢獻(xiàn)）*標(biāo)準(zhǔn)占有率，將每個(gè)元素計(jì)算的結(jié)果匯總后得到產(chǎn)出差異，比如A際數(shù)量有50A標(biāo)準(zhǔn)數(shù)量有55B50標(biāo)準(zhǔn)數(shù)量有 點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第4 平均正確率ConsiderthefollowingcategoriesofperformanceCustomer-satisfactionInnovationAcruiselineoperatesonanationalscalei ycompetitivemarketplace.Inviewofthisinformation,whichmeasuresshouldthecompanyuseintheevaluationofitsmanagers?IIandIIand您的答案：未作答正確答案： 只有 ，由于該產(chǎn)品線屬于競爭激烈的市場，所以考核的指標(biāo)可以有獲利能力客戶滿意度效率點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第5 平均正確率ABCCompanyhasayearlyrevenueof$20,000,000.Currentyeardirectmaterialcostis$6,000,000,variableoverheadcostis$3,000,000,fixedoverheadcostis$1,000,000.WhichvarianceshouldthemanagementmostlikelyfocusSalevarianceofDirectmaterialsvarianceofVariableoverheadvarianceofFixedoverheadvarianceof您的答案：未作答正確答案：ABC公司的年收入為$20,000,000當(dāng)年直接材料成本是$6,000,000變動(dòng)制造費(fèi)用是$3,000,000A$600,000 = = ：Mostlikelyfocus點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第6 平均正確率Forseveralyears,NorthernDivisionofMarinoCompanyhasmaintainedapositiveresidual e.Northerniscurrentlyconsideringinvestinginanewprojectthatwilllowerthedivision’soverallreturnoninvestment(ROI)butincreaseitsresidual e.Whatistherelationshipbetweentheexpectedrateofreturnonthenewproject,thefirm’scostofcapital,andthedivision’scurrentROI?Theexpectedrateofreturnonthenewprojectishigherthanthedivision’scurrentreturnoninvestment,butlowerthanthefirm’scostofcapital.Thefirm’scostofcapitalishigherthantheexpectedrateofreturnonthenewproject,butlowerthanthedivision’scurrentreturnoninvestment.Thedivision’scurrentreturnoninvestmentishigherthantheexpectedrateofreturnonthenewproject,butlowerthanthefirm’scostofcapital.Theexpectedrateofreturnonthenewprojectishigherthanthefirm’scostofcapital,butlowerthanthedivision’scurrentreturnoninvestment.您的答案：未作答正確答案：Marino公司的Northern分部近幾年的剩余收益一直保持為正值。Northern分部目前正考慮投資于一個(gè)新項(xiàng)目，該項(xiàng)目會(huì)投資回報(bào)率(returnoninvestment,ROI)等于利潤金額除以事業(yè)部的投 RRD選項(xiàng)：lowerthedivision’soverallreturnoninvestment(ROI)butincreaseits 點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第7 平均正確率Afirmpreparedasegmented estatementthatincludedthefollowingdataforitssuburbanmarketingThebestmeasureoftheeconomicperformanceofthesuburbanmarketingsegment您的答案：未作答正確答案：變動(dòng) A.B.C.D. 績效-不可控可追蹤固定成本（總公司為你部門花的折舊保險(xiǎn)等）=部門貢獻(xiàn)-共同成本=營運(yùn)利潤：performanceofthesuburbanmarketing點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第8 平均正確率MackFuelsproducesagasolineaddtive.Thestandardcostsandinputfora500-literbatchoftheaddtivearepresentedbelow.The tiespurchasedandusedduringthecurrentperodareshownbelow.Atotalof140batchesweremadeduringthecurrentperodWhatisMack’sdirectmaterialsyieldvarianceforthisoperat$388.50$388.50$94.50$294.00您的答案：未作答正確答案： （升（升（升EchoEchoProtProt$388.50$388.50$94.50$294.00有50A標(biāo)準(zhǔn)數(shù)量有55B實(shí)際數(shù)量有50標(biāo)準(zhǔn)數(shù)量有45：140the點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第9 平均正確率NanjonesCompanymanufacturesalineofproductsdistributednationallythroughwholesalers.PresentedbelowareplannedmanufacturingdatafortheyearandactualdataforNovemberofthecurrentyear.Thecompanyappliesoverheadbasedonplannedmachinehoursusingapredeterminedannualrate.Nanjones’fixedoverheadvolumevarianceforNovember$1,200$10,000$5,000$5,000您的答案：未作答正確答案： 11直接人工工時(shí)（實(shí)際直接人工工時(shí)（基于實(shí)際產(chǎn)量的計(jì)劃工時(shí)機(jī)器工時(shí)（實(shí)際機(jī)器工時(shí)（基于實(shí)際產(chǎn)量的計(jì)劃工時(shí)A$1,200B$10,000$5,000$5,000 固定間接費(fèi)用-SPX 固定間接費(fèi)用-SPXSQ=100000-21000*5=- ：planbasedon點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第10 平均正確率ThefollowingselectedinformationisfromthefinancialstatementsofBishopCorporationforthelastfiscalBishophasacostofcapitalof10%.Thecompany'seconomicvalueadded(EVA)forlastyear您的答案：未作答正確答案：%D$970,000.?稅后凈經(jīng)營性收益(NOPAT)=扣除折舊之后的稅后現(xiàn)金性經(jīng)營收益=收入–現(xiàn)金性經(jīng)營成本–經(jīng)營收益的現(xiàn)金 點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第11 平均正確率Bonnert’sFinanceDepartmenthaspurchasedanewcolorcopiersystemfor$10,000thatwillhelpwithrequiredreporting.Bonnert’sITDepartmentwasplanningtopurchaseasimilarsystemforanadditional$10,000buthasrealizedthatthereareenoughsystemresourcesfromtheFinanceDepartment’spurchasethatbothgroupscansharethenewequipmentequally.Inordertofairlyallocatethecommoncostoftheequipment,thecontrollershouldusetheIncrementalcostmethodandallocate$10,000totheFinanceStand-alonecostmethodandallocate$5,000toeachConstantgrossprofitmethodandallocate$5,000toeachNetrealizablevaluemethodandallocate$10,000totheFinance您的答案：未作答正確答案：Bonnrt$10000BonrtT10000購買一個(gè)小型系統(tǒng)，并且他們了解到可以從財(cái)務(wù)部門得到足夠的系統(tǒng)資源。兩個(gè)部門可以共享同樣的心設(shè)備，為了公平的分?jǐn)偍躬?dú)立成本分配法(stand-alonecost-allocationmethod)根據(jù)成本對(duì)象的各個(gè)使用者信息確定成本分配的權(quán)重，每個(gè)使用 ：equallyfairly點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第12 平均正確率ManhattanCorporationhasseveraldivisionsthatoperateasdecentralizedprofitcenters.Atthepresenttime,theFabricationDivisionhasexcesscapacityof5,000unitswithrespecttotheUT-371circuitboard,apopulariteminmanydigitalapplications.Informationaboutthecircuitboardfollows.Manhattan’sElectronicAssemblyDivisionwantstopurchase4,500circuitboardseitherinternally,orelseuseasimilarboardinthemarketplacethatsellsfor$46.TheElectronicAssemblyDivision’smanagementfeelsthatifthefirstalternativeispursued,apriceconcessionisjustified,giventhatbothdivisionsarepartofthesamefirm.TooptimizetheoverallgoalsofManhattan,theminimumpricetobechargedforth fromtheFabricationDivisiontotheElectronicAssemblyDivisionshouldbe您的答案：未作答正確答案：Manhattan公司有幾個(gè)分部，都作為分權(quán)化的利潤中心進(jìn)行。UT-371電路板是一種暢銷的產(chǎn)品，可以用在很多數(shù)字產(chǎn)品上。目前制造分部擁有的過剩產(chǎn)能足以生產(chǎn)該產(chǎn)品5,000件。關(guān)于此電路板的資料如下：公司的電子裝配分部想要采購4,500件電路板，可以從，也可以在市場上以$46的價(jià)格購得相似產(chǎn)品。裝配分部的Manhattan公司的目用變動(dòng)成本作為轉(zhuǎn)移定價(jià)的價(jià)格。即：企業(yè)有剩余產(chǎn)能且轉(zhuǎn)移定價(jià)的首要目標(biāo)就是為了滿足企業(yè)對(duì)于產(chǎn)品的需求時(shí)，這：excesscapacityminimum點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第13 平均正確率HarperCompany’sperformancereportindicatedthefollowinginformationforthepastHarper’stotaloverheadspendingvarianceforthemonth$100,000$115,000$185,000$200,000您的答案：未作答正確答案： 分配固定制造費(fèi)用，每人工工時(shí)$100,000$115,000$185,000不利差異$200,000不利差異原理：變動(dòng)間接費(fèi)用開支/耗費(fèi)差異=APXAQ-SPX固定間接費(fèi)用開支/耗費(fèi)差異=APXAQ-靜 總間接費(fèi)用開支/耗費(fèi)差異=實(shí)際間接費(fèi)用成本（變動(dòng)&固定）-SPXAQ(變動(dòng)間接費(fèi)用）-靜態(tài) ：totaloverheadspending點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第14 平均正確率HappyTimeIndustriesusessegmentreportingforallofitsdecentralizeddivisions.Ithasseveralproductsthataretransferredfromonedivisiontootherdivisions.HappyTimewantstomotivatethemanagerofthesellingdivisiontoproduceefficiently.Assumingthefollowingmethodsareavailable,theoptimaltransferpricingmethodshouldbeacost-basedtransferpricethatusesactualcost-basedtransferpricethatusesbudgetedvariablecost-basedtransferpricethatusesactualmarket-basedtransfer您的答案：未作答正確答案： 變動(dòng)成本法(variable-costmethod)按每單位的變動(dòng)成本來確定轉(zhuǎn)移價(jià)格，所以變動(dòng)成本法加成或者其他成本加 ：motivatethemanageroftheselling點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第15 平均正確率 yzingcompanyoperatons,thecontrolleroftheJasonCorporatonfounda$250,000favorableflexible-budgetrevenuevariance.Thevariancewascalculatedbycomparingtheactualresultswiththeflexiblebudget.ThisvariancecanbewhollyexplainedbyThetotalflexiblebudgetThetotalsalesvolumeThetotalstaticbudgetChangesinunitselling您的答案：未作答正確答案： 差異銷量差異靜態(tài) 點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第16 平均正確率TheJoyTCompanymanufacturesMaxiDollsforsaleintoystores.Inplanningforthisyear,JoyTestimatedvariablefactoryoverheadof$600,000andfixedfactoryoverheadof$400,000.JoyTusesastandardcostingsystem,andfactoryoverheadisallocatedtounitsproducedonthebasisofstandarddirectlaborhours.Thedenominatorlevelofactivitybudgetedforthisyearwas10,000directlaborhours,andJoyTused10,300actualdirectlaborhours.Basedontheoutput plishedduringthisyear,9,900standarddirectlaborhoursshouldhavebeenused.Actualvariablefactoryoverheadwas$596,000,andactualfixedfactoryoverheadwas$410,000fortheyear.Basedonthisinformation,thevariableoverheadspendingvarianceforJoyTforthisyearwas$24,000$2,000$4,000$22,000您的答案：未作答正確答案：JoyT 小時(shí)，且以該數(shù)字為基數(shù)分配制造費(fèi)用。公司實(shí)際發(fā)生的直接人工小時(shí)為10,300小時(shí)。該年實(shí)際產(chǎn)量所耗用的標(biāo)準(zhǔn)直接人工為9,900個(gè)小時(shí)；實(shí)際發(fā)生的變動(dòng)和固定制造費(fèi)用分別為$596,000和$410,000。根$24,000$2,000$4,000$22,000 點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第17 平均正確率FranklinGlassWorks’productionbudgetfortheyearendedNovember30wasbasedon200,000units.Eachunitrequires2standardhoursoflaborforcompletion.Totaloverheadwasbudgetedat$900,000fortheyear,andthefixedoverheadratewasestimatedtobe$3.00perunit.Bothfixedandvariableoverheadareassignedtotheproductonthebasisofdirectlaborhours.TheactualdatafortheyearendedNovember30arepresentedasfollows.Franklin’sfixedoverheadspendingvariancefortheyear$5,750$19,000$25,000$25,000您的答案：未作答正確答案：$5,750$19,000$25,000$25,000固定間接費(fèi)用開支/耗費(fèi)差異=APXAQ-靜態(tài) 所以固定間接費(fèi)用開支/耗費(fèi)差異=APXAQ-靜 點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第18 平均正確率Managementdesirestogainadditionalinsightintothefirm’ssalesquanttyvariance.To plishthis,thesales varianceshouldbesubdividedintotheMarketsharevarianceandmarketsizeSalesmixvarianceandmarketshare您的答案：未作答正確答案： ty點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第19 平均正確率CoachCorporatonisconsderingwhchcapacitymeasureisappropriatetouseasthedenominatorlevelofactivtywhenapplyingfixedoverheadtounitsproduced. AssumethatCoachselectsdirectlaborhoursasthecostdriverandthe Whchofthefollowingcapactymeasuresforthedenominator-levelofactivitywouldhaveresultedinanunfavorablevolumeMasterbudgetcapacityNormalcapacityBothnormalcapactyandmasterbudgetcapacNeithernormalcapacitynormasterbudget您的答案：未作答正確答案： w正常產(chǎn)能(normalcapacity)指的是在短期內(nèi)，每年預(yù)期的平均需求，即滿足平均客戶的需求 產(chǎn)能大的情況會(huì)造成產(chǎn)能利用不足而形成不利差異，所以答案是A，正常產(chǎn)能小于210000，點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第20 平均正確率ThefollowinginformationisfromtheaccountingrecordsofSt.CharlesAstaffassistantperformedacomparisonofbudgetandactualdata,andcalculatedanunfavorableoperatingevarianceof$65,750.Theassistantconcludedthatperformancedidnotmeetexpectationsbecausetherewasanunfavorablevarianceinoperating e.Whichoneofthefollowingisthebestevaluationofthispreliminaryconclusion?BoththeconclusionandthevariancecalculationareTheconclusionisincorrect,butthevariancecalculationisTheconclusioniscorrect,butthevariancecalculationcouldbemoreBoththeconclusionandthevariancecalculationare您的答案：未作答正確答案：. 彈 下的收益-實(shí)際收 下的收益–靜態(tài) 280000=212000實(shí)際的收益=（15-9.25）*75000-285000=146250之間的差異=65750，說明計(jì)算時(shí)正確的，但是和原理比較得出的結(jié)果是靜態(tài) ：comparisonofbudgetandactual點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第21 平均正確率Thebalancedscorecardprovidesanactionplanforachievingcompetitivesuccessbyfocusingmanagementattentiononcriticalsuccessfactors.Whichoneofthefollowingisnotoneofthecompetitivesuccessfactorscommonlyfocuseduponinthebalancedscorecard?CompetitorbusinessInternalbusiness您的答案：未作答正確答案： ?平衡記分卡實(shí)施 ：notoneofthecompetitivesuccessfactorsbalanced點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第22 平均正確率Withrespecttoafirm’stransferpricingpolicy,anadvantageofusingadualpricingarrangementisthatprovidesanincentiveforthesupplyingsubunittocontrolexposesthesupplyingsubunittothedisciplineofmarketpromotesgoalcongruencebetweenthesupplyingandbuyingsubunitsofthesimplifiestaxcalculationswhenthebuyingandsupplyingsubunitsaretaxedindifferent您的答案：未作答正確答案： 企業(yè)還會(huì)使用兩種或兩種以上的方法來定價(jià)，被稱為雙重定價(jià)法(dualpricing)，當(dāng)兩個(gè)業(yè)務(wù)單位之間存在著很多 點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第23 平均正確率TheproductionmanageroftheSuperT-shirtCompanyisresponsiblefortheactivityofherdepartmentandthecostsassociatedwithproduction.SuperTadherestoaresponsibilitycenteredbudgetprocess,andthemanager’sperformanceismeasuredbyhowwellsheperformstobudget.Recently,thedarkhorseteamwonthelocalcollegebasketballtournament.Asaresult,thesalesdepartment,whichoperatesasaprofitcenter,receivedanorderfor10,000t-shirts,butonlyiftheycouldbedeliveredinthreedays.Theproductionmanagersaidshecouldmeettheschedule,butonlybyincurrin ertimepaythatwouldcausehertobeoverbudgetforhourlywagespaid.Whatwouldbethebestcourseofactionforthesalesdepartmentandtheproductionmanagertoundertakeinthiscase?Accepttheorderandoverruntheproductionmanager’sRefusetheovertimeandproduceonlywhattheproductiondepartmentiscapableofwhilestayingwithintheAccepttheorderandignoretheeffectontheproductiondepartmentbudgetwhenconductingtheperformancereview.Chargetheovertimetothesalesdepartment’s您的答案：未作答正確答案：SuperT-shirt公司的生產(chǎn)經(jīng)理負(fù)責(zé)該部門的業(yè)務(wù)以及和生產(chǎn)相關(guān)的成本。公司堅(jiān)持圍繞職責(zé)開 籃球隊(duì)贏得了本地大學(xué)籃球錦標(biāo)賽，結(jié)果公司的銷售部接到一張10,000件T恤衫的訂單， 因?yàn)槭杖胫行囊矔?huì)有成本費(fèi)用。利潤中心是指既對(duì)成本負(fù)責(zé)又對(duì)收入和利潤負(fù)責(zé)的責(zé)任中心。投資中心是指既對(duì)成本收入 ：operatesasaprofit點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第24 平均正確率DavidBurkeismanagerofclaimsprocessingforContinentalHealthCareSystem.HisperformanceisevaluatedusingvariousmeasuresagreeduponinadvancewithDianeLewis,generalmanager.LewisaskedBurketomendseveralmeasurestoevaluatetheperformanceofhisunitnextyear.WhichoneofthefollowingperformancemeasureswouldlikelyhavetheleastpositiveeffectonBurke’smotivationandperformance?ProcessingcostperAverageprocessingtimeperPercentageofclaimsprocessedaccuraythefirstTotaldollaramountofclaimsprocessedper您的答案：未作答正確答案：DavidBurke是大陸健康公司的索賠處理部門的經(jīng)理。對(duì)他進(jìn)行考核的指標(biāo)有多項(xiàng)，這些指標(biāo)要事先得到總經(jīng)理DianeLewis的認(rèn)可。Lewis叫Burke推薦幾個(gè)指標(biāo)對(duì)其下一年度的業(yè)績進(jìn)行考核。請(qǐng)問下面哪一個(gè)指標(biāo)將會(huì)對(duì)Burke的積極性和對(duì)于一線部門的，一般來說使用非財(cái)務(wù)指標(biāo)的情況較多，原因是非財(cái)務(wù)指標(biāo)比較容易被一線經(jīng)理理解，第二，財(cái)務(wù)對(duì)Bur的積極性和業(yè)績?cè)斐勺钚〉恼嬗绊懙膽?yīng)該是財(cái)務(wù)指標(biāo)，因?yàn)樨?cái)務(wù)指標(biāo)一般考核的都是管理層，題目中的Bur作為一線健康公司的理賠處理部門的經(jīng)理，對(duì)他而言，最容易理解和激勵(lì)的應(yīng)該是非財(cái)務(wù)指標(biāo)，所以答案是D。ABC：leastpositive點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第25 平均正確率ThebenefitsofmanagementbyexceptionreportingincludeallofthefollowingexceptareductionReportsproductionUnfocusedmanagement您的答案：未作答正確答案：ngntbyxpton點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第26 平均正確率AlbertHathawayrecentlyjoinedBrannenUniversityasthechiefinformationofficeroftheUniversityComputingServicesDepartment.Hisassignedtaskistohelpreducetherecurrentproblemofcostoverrunsduetouncontrolledcomputerusagebytheusercommunity,whileatthesametimenotcurtailingtheuseofinformationtechnologyforresearchandteaching.Toensuregoalcongruence,whichoneofthefollowingalgorithmsshouldbeusedtoallocatethecostoftheUniversityComputingServicesDepartmenttootherdepartmentswithintheuniversity?ActualratetimesactualhoursofcomputerActualratetimesbudgetedhoursofcomputerBudgetedratetimesactualhoursofcomputerBudgetedratetimesbudgetedhoursofcomputer您的答案：未作答正確答案：AlbertHathaway最近加入Brennen大學(xué)，被任命為計(jì)算機(jī)服務(wù)部門的首席信息師。他的任務(wù)就是幫助解決由于各用戶不加控制的使用電腦而造成的成本超支這一老問題，但是同時(shí)還不能限制科研和教學(xué)上使用。為了確保目標(biāo)一致，該 用數(shù)量作為分配值與實(shí)際值進(jìn)行比較得到績效評(píng)估差異分析的結(jié)果題目中說的是解決由于各用戶不加控制的使用電腦而造成的成本超支，還不能限制科研和教學(xué)上使用，說明公司一貫的成本做的并不合理，實(shí)際的數(shù)量和的數(shù)量之間有很大差異，這樣的情況下，為了控制成本超支，同時(shí)不影響科學(xué)研究，比較合理的選項(xiàng)就是使用標(biāo)準(zhǔn)成本和實(shí)際數(shù)量進(jìn)行配比進(jìn)行。答案是C點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第27 平均正確率TeaneckInc.sellstwoproducts,ProductEandProductF,andhadthefollowingdataforthelastThecompany’ssalesmixvariance$3,300$3,420$17,250$18,150您的答案：未作答正確答案：產(chǎn)品產(chǎn)品有利差異有利差異到組合差異，比如A實(shí)際數(shù)量有50A標(biāo)準(zhǔn)數(shù)量有55B實(shí)際數(shù)量有50標(biāo)準(zhǔn)數(shù)量有45產(chǎn)品值產(chǎn)品值E0.50.55)*12,000*$4.52,700產(chǎn)品F(0.5-0.45)*12,000*$10=6,000合計(jì)3300F點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第28 平均正確率OakmontCompanyhastwodivisions,HouseholdAppliancesandConstructionEquipment.ThemanageroftheHouseholdAppliancesDivisionisevaluatedonthebasisofreturnoninvestment(ROI).ThemanageroftheConstructionEquipmentDivisionisevaluatedonthebasisofresidual e.Thecostofcapitalhasbeen12%andthereturnoninvestmenthasbeen16%forthetwodivisions.Ea anageriscurrentlyconsideringaprojectwitha14%rateofreturn.Accordingtothecurrentevaluationsystemformanagers,whi wouldhaveincentivetoundertaketheproject?BothmanagerswouldhaveincentivetoundertaketheNeithermanagerwouldhaveincentivetoundertaketheThemanageroftheHouseholdAppliancesDivisionwouldhaveincentivetoundertaketheprojectwhilethemanageroftheConstructionEquipmentDivisionwouldnothaveincentivetoundertaketheproject.ThemanageroftheConstructionEquipmentDivisionwouldhaveincentivetoundertaketheprojectwhilethemanageroftheHouseholdAppliancesDivisionwouldnothaveincentivetoundertaketheproject.您的答案：未作答正確答案：投資回報(bào)率(returnoninvestment,ROI)等于利潤金額除以事業(yè)部的投 的分部，資本成本小于投資回報(bào)，所以RI大于0點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第29 平均正確率NanjonesCompanymanufacturesalineofproductsdistributednationallythroughwholesalers.PresentedbelowareplannedmanufacturingdatafortheyearandactualdataforNovemberofthecurrentyear.ThecompanyappliesoverheadbasedonplannedmachinehoursusingapredeterminedannualNanjones’variableoverheadspendingvarianceforNovember$6,000$2,000$14,000$6,000您的答案：未作答正確答案： 11直接人工工時(shí)（實(shí)際直接人工工時(shí)（基于實(shí)際產(chǎn)量的計(jì)劃工時(shí)機(jī)器工時(shí)（實(shí)際機(jī)器工時(shí)（基于實(shí)際產(chǎn)量的計(jì)劃工時(shí)A$6,000B$2,000C$14,000D.$6,000變動(dòng)間接費(fèi)用開支/耗費(fèi)差異=APXAQ-SPX ：basedonplannedmachine點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第30 平均正確率UnderwoodCorporationusesthefollowingformattopresentperformanceresultstotheproductionThisformatmaybeconfusingtotheproductionmanageryear-to-dateinformationisnotafixedoverheadvolumevarianceisnotmoredetailofvariableoverheaditemsshouldbethereportincludesvariancesbeyondthecontrolandknowledgeoftheproduction您的答案：未作答正確答案：$1,000$1,000$500$1,000$100$100$200 題目中給出的差異有價(jià)差和量差，其中材料人工間接費(fèi)用的價(jià)差不是生產(chǎn)部經(jīng)理能夠控制的，所以另生產(chǎn)部經(jīng)理困惑的是：confusingtotheproduction點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第31 平均正確率ManhattanCorporationhasseveraldivisionsthatoperateasdecentralizedprofitcenters.Atthepresenttime,theFabricationDivisionhasexcesscapacityof5,000unitswithrespecttotheUT-371circuitboard,apopulariteminmanydigitalapplications.Informationaboutthecircuitboardfollows.Manhattan’sElectronicAssemblyDivisionwantstopurchase4,500circuitboardseitherinternally,orelseuseasimilarboardinthemarketplacethatsellsfor$46.TheElectronicAssemblyDivision’smanagementfeelsthatifthefirstalternativeispursued,apriceconcessionisjustified,giventhatbothdivisionsarepartofthesamefirm.ThebestprocesstodeterminethepriceultimaychargedbytheFabricationDivisiontotheAssemblyDivisionforthecircuitboardistoestablishthepricebytopestablishthepricebyanarbitrationestablishthepricethroughnegotiationsbetweentheFabrication’sandElectronicAssembly’ssetthepriceequaltothepricethatwouldbechargediftheFabricationDepartmenthadnoexcess您的答案：未作答正確答案：Manhattan公司有幾個(gè)分部，都作為分權(quán)化的利潤中心進(jìn)行 品上。目前制造分部擁有的過剩產(chǎn)能足以生產(chǎn)該產(chǎn)品5,000件。關(guān)于此電路板的資料如下：公司的電子裝配分部想要采購4,500件電路板，可以從 ü協(xié)商定價(jià)法(negotiated-pricemethod)涉及協(xié)商過程，有時(shí)需要在單位之間進(jìn)行仲裁來確定價(jià)格，當(dāng)兩個(gè)單位之間利益 根據(jù)題意，公司認(rèn)為從答案是C選項(xiàng)，ABD：apriceconcessionis點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第32 平均正確率CordellCompanyusesastandardcostsystem.OnJanuary1ofthecurrentyear,Cordellbudgetedfixedmanufacturingoverheadcostof$600,000andproductionat200,000units.Duringtheyear,thefirmproduced190,000unitsandincurredfixedmanufacturin erheadof$595,000.Theproductionvolumevariancefortheyearwas$5,000$10,000$25,000$30,000您的答案：未作答正確答案：. ：standardcost點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第33 平均正確率ThefollowingperformancereportwaspreparedforDaleManufacturingforthemonthofUsingaflexiblebudget,Dale’stotalsales-volumevariance$4,000$6,000$16,000$20,000您的答案：未作答正確答案： （flexiblebudget）下，銷量差異=彈性 ：sales-volume點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第34 平均正確率SimpsonInc.isamajorconsumerelectronicsdistributorwith4regionalsalesofficesinmajorcitiesand12districtsalesofficesinmid-sizedcitiesintheU.S.SalJonesistheRegionalDirectoroftheNewYorkregionalsalesoffice.Jonesisresponsibleformeetingtheregion’ssalesgoals,andcontrollingthecostsoftheregionalofficeandthe4districtofficesinhisregion.TheNewYorkRegioniswhichoneofthefollowingtypesofresponsibilitycenters?CostProfitInvestment您的答案：未作答正確答案：SimpsonInc.是一家電子產(chǎn)品銷售公司，在 主要城市有4個(gè)經(jīng)銷商辦事處，中型城市有12個(gè)地區(qū)銷售處。SalJones是因?yàn)槭杖胫行囊矔?huì)有成本費(fèi)用。利潤中心是指既對(duì)成本負(fù)責(zé)又對(duì)收入和利潤負(fù)責(zé)的責(zé)任中心。投資中心是指既對(duì)成本收入：salesgoals,andcontrollingthe點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第35 平均正確率SaraBellows,managerofthe municationsale ,hasthefollowingdepartmentbudget.Billings-longdistance$350,000Billings-phonecard75,000Billings-tollfree265,000Herresponsibilitycenterisbestdescribedascostprofitinvestment您的答案：未作答正確答案：Bellows是一家電信銷售公司的銷售小組經(jīng)理，該部門的 開出的賬單（給客戶）-長途 卡 的接受方）-免 因?yàn)槭杖胫行囊矔?huì)有成本費(fèi)用。利潤中心是指既對(duì)成本負(fù)責(zé)又對(duì)收入和利潤負(fù)責(zé)的責(zé)任中心。投資中心是指既對(duì)成本收入 munication點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第36 平均正確率ListedbelowisselectedfinancialinformationfortheWesternDivisionoftheHinzelCompanyforlastIfHinzeltreatstheWesternDivisionasaninvestmentcenterforperformancemeasurementpurposes,whatisthebefore-taxreturnoninvestment(ROI)forlastyear?您的答案：未作答正確答案：行政$ 點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第37 平均正確率FortuneCorporation’sMarketingDepartmentrecentlyacceptedarushorderforanonstockitemfromavaluedcustomer.TheMarketingDepartmentfiledthenecessarypaperworkwiththeProductionDepartment,whichcomplainedgreatlyaboutthelackoftimetodothejobtherightway.Nevertheless,theProductionDepartmentacceptedthemanufacturingcommitmentandfiledtherequiredpaperworkwiththePurchasingDepartmentfortheneededrawmaterials.Apurchasingclerktemporarilymisplacedthepaperwork.Bythetimethepaperworkwasfound,itwastoolatetoorderfromthecompany’s r.Anew rwaslocated,andthatvendorquotedaveryattractiveprice.Thematerialsarrivedandwererushedintoproduction,bypassingthenormalinspectionprocesses(asdirectedbytheProductionDepartmentsupervisor)tomakeupforlosttime.Unfortunay,thegoodswereoflowqualityandcreatedconsiderabledifficultyforFortune’sassembly- nel.Whichofthefollowingbestindicatestheresponsibilityforthematerialsusagevarianceinthissituation?PurchasingandMarketingandPurchasing,Marketing,and您的答案：未作答正確答案：ortune件整理交給生產(chǎn)部門，生產(chǎn)部門對(duì)此頗有微詞：按正常的方式開工生產(chǎn)，時(shí)間不夠。然而生產(chǎn)部門還是接受了這一承諾，并把需要的原材料整理成文，交給采購部門以采購所需原材料。采購部門的一位員工把文件資料放錯(cuò)地方，一時(shí)找到不到了。待找到后，再向原來正常供貨的廠商訂貨，為時(shí)已晚，就找到了一家新的供應(yīng)商，且這家的報(bào)價(jià)很有。材料運(yùn)達(dá)后趕緊投入了生產(chǎn)，聽從了生產(chǎn)部門管理的指導(dǎo)，跳過了正常的質(zhì)檢程序，以期彌補(bǔ)失去的時(shí)間。不幸的是，貨物的質(zhì)量很 ortun的 。 交給生產(chǎn)門，部門對(duì)頗有：按正的方工產(chǎn)，間不然而生部門接受了一生務(wù)，并需要的原材整理，交給購部采購所原材采購部的一工把文資料地方，時(shí)找到了。找到后，再原來供貨的商訂為時(shí)已，就了一家的供，且這的報(bào)有 。材達(dá)后趕投入了生產(chǎn)聽從產(chǎn)部門理 指導(dǎo)，過了的質(zhì)檢序，彌補(bǔ)失的時(shí)不幸的，貨質(zhì)量很，給點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第38 平均正確率RichterCompanyhasanunfavorablematerialsefficiency(usage)varianceforaparticularmonth.Whichoneofthefollowingisleastlikelytobethecauseofthisvariance?InadequatetrainingofthedirectlaborPoorperformanceofthe PoordesignoftheproductionprocessorPoorqualityoftheraw您的答案：未作答正確答案： 點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第39 平均正確率FriscoCompanyrecentlypurchased108,000unitsofrawmaterialfor$583,200.Threeunitsofrawmaterialsarebudgetedforuseineachfinishedgoodmanufactured,withtherawmaterialstandardsetat$16.50foreachcompletedproduct.Friscomanufactured32,700finishedunitsduringtheperiodjustendedandused99,200unitsofrawmaterial.Ifmanagementisconcernedaboutthetimelyreportingofvariancesinanefforttoimprovecostcontrolandbottom-lineperformance,thematerialspurchasepricevarianceshouldbereportedas$6,050$9,920$10,800$10,800您的答案：未作答正確答案：rso$583200108000$1650。rso32709920$10,800不利差異$10,800有利差異=*APSP)=108,000*[($583,200/108,000)-=108,000*($5.4-=$10,800：timelyreportingof點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第40 平均正確率ArkinCo.’scontrollerhaspreparedaflexiblebudgetfortheyearjustended,adjustingtheoriginalstaticbudgetfortheunexpectedlargeincreaseinthevolumeofsales.Arkin’scostsaremostlyvariable.Thecontrollerispleasedtonotethatbothactualrevenuesandactualcostsapproximatedamountsshownontheflexiblebudget.Ifactualrevenuesandactualcostsarecomparedwithamountsshownontheoriginal(static)budget,whatvarianceswouldarise?BothrevenuevariancesandcostvarianceswouldbeRevenuevarianceswouldbefavorableandcostvarianceswouldbeRevenuevarianceswouldbeunfavorableandcostvarianceswouldbeBothrevenuevariancesandcostvarianceswouldbe您的答案：未作答正確答案： 標(biāo)準(zhǔn)，Arkin 有利差異不利差異的判斷規(guī)則：實(shí)際收入邊際貢獻(xiàn)利潤大于 伸手入邊際貢獻(xiàn)利潤，屬于有利差異，反之亦然，實(shí)際 ：unexpectedlarge點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第41 平均正確率PatieCompanyusesastandardFIFO,process-costsystemtoaccountforitsonlyproduct,Mituea.Patiehasfoundthatdirectmachinehours(DMH)providethebestestimateoftheapplicationofO/H.Four(4)standarddirectmachinehoursareallowedforeachunit.Usingsimplelinearregression ysisintheformy=a+b(DMH),giventhat(a)equalsfixedcostsand(b)equalsvariablecosts,PatiehasdevelopedthefollowingO/Hbudgetforanormalactivitylevelof100,000directmachineActualfixedO/Hincurredwas$133,250,andactualvariableO/Hwas$1,225,000.Patieproduced23,500equivalentunitsduringtheyearusing98,700directmachinehours.WhatisthetotalO/Hvariance?$55,134$73,750$55,134$12,170您的答案：未作答正確答案：$13350$1225000987002350A$55,134有利B$73,750有利C$55,134不利D$12,170不利 點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第42 平均正確率ThefollowingaretherelevantdataforcalculatingsalesvariancesforFortunaCo.,whichsellsitssoleproductintwoThesalesmixvarianceforthetwocountries$56$156$150$26您的答案：未作答正確答案：Helvet有利的有利的不利的到組合差異，比如A實(shí)際數(shù)量有50A標(biāo)準(zhǔn)數(shù)量有55B實(shí)際數(shù)量有50標(biāo)準(zhǔn)數(shù)量有45G實(shí)際占有率=260/（260+260）=50H也是50G：組合差異=（50%-60%）*3*（260+260）=-156H：所以組合差異=-156+130=-26實(shí)際小 點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第43 平均正確率MackFuelsproducesagasolineadditive.Thestandardcostsandinputfora500-literbatchoftheadditivearepresentedbelow.Thetiespurchasedandusedduringthecurrentperiodareshownbelow.Atotalof140batchesweremadeduringthecurrentperiod.WhatisMack’sdirectmaterialsmixvarianceforthis$94.50$388.50$294.00$94.50您的答案：未作答正確答案： （升（升（升EchoEchoProtProt$94.50$388.50$294.00$94.50量有50A標(biāo)準(zhǔn)數(shù)量有55B實(shí)際數(shù)量有50標(biāo)準(zhǔn)數(shù)量有45標(biāo)準(zhǔn)）-）：140theadditive點(diǎn)擊提問，或查看大家對(duì)本題的回答點(diǎn)擊提問，或查看大家對(duì)本題的回答第44 平均正確率JamesW