管理會計（雙語）Management Accounting（Bilingual）學(xué)習(xí)通超星課后章節(jié)答案期末考試題庫2023年

管理會計（雙語）ManagementAccounting（Bilingual）學(xué)習(xí)通超星課后章節(jié)答案期末考試題庫2023年41.[閱讀理解]6.Whichofthefollowingwouldbeclassifiedasindirectcostsforafoodproductmanufacturer?

參考答案:

propertytaxesonplantfacilities#CEOssalary#Heatingandlightingcostsofthefactory#Wagesoftechnicianswhoareresponsiblefortherepairofmachines#Travelexpenseofsalesmanager#a.andb.above.#Roadtax過路費#Testingcosts#Productioncosts#Distributionandcustomerservicecosts#Planningandconceptdesigncosts#Preliminaryanddetaileddesigncosts#rentonfactorybuilding

42.[閱讀理解]8.Whichofthefollowingstatementsaboutadirectcostarecorrect?

參考答案:

Structuriseistoremoveanyitemsthatarenotrequiredforaprocess,andtoleaveonlythosewhicharerequired.#Systemisehighlightstheneedtoapproachtaskssystematically.#Sanitiseensuretheworkingenvironmentiskeptclean.#StandardiserevisiteachofthethreeSsfrequently,toensurethattheybecomepartofyourregularroutine.#Itiscommontospendthedaywithfamilymembersorfriendsasasortof“second”ChristmasDay.#Itinteractswithmacrophagesandmonocytesyieldingreleaseofcytokines#Vowelsrefertothesoundsinspokenlanguagethataremadewithnoobstructionofairflowinthemouth.#Vowelsareproducedwithoutsignificantconstrictionoftheairflowingthroughthemouth.#Allvowelsarevoiced.#ThephilosophicalmeaningoftheTaoisfinite.#Fentanylis100timesmorepotentthanmorphine.#Asymbolisbothliteralandfigurative.#"Pinkribbon",the"blackveil",andthe"scarletletterA"areallclasscialandsuccessfulsymbolsthatusedbyHawthorneinhisworks.#Asymbolisawayoftellingastoryandawayofconveyingmeaning.#Asymbolisasignwhichsuggestsmorethanitsliteralmeaning.

43.[閱讀理解]20.Acompany'stelephonebillconsistsoftwoparts:

參考答案:

對#software#Dao;theWay;De;Virtue#thesisstatement+asuggestion#theNewTestament;newtestament;NewTestament;thenewtestament;thenewTestament#theOldTestament;oldtestament;OldTestament;theoldtestament;theoldTestament

44.[閱讀理解]30.Whichofthefollowingareconsideredtobeobjectivesofbudgeting?

參考答案:

Coordination#Communication#Resourceallocation#Coordination協(xié)調(diào)#Communication溝通#Resourceallocation資源分配#(i),(ii)and(iv)only#adecisiontoexpandintoanewlineofproducts,atacostof$5million#thegradualspreadofcommonprinciples#internationaldeclarationsandagreementsonhumanrights#declarationsandplansofactionfromthesequenceofUnitedNationsConferencesandSummits#Accountspayableandaccruals.#Ithelpscoordinatetheactivitiesofdifferentdepartments#Itestablishesasystemofcontrol

45.[閱讀理解]42.Whichofthefollowingarecriticismsofincrementalbudgeting?

參考答案:

Acceptstheexistingbaseasbeingsatisfactory.#Ithelpscoordinatetheactivitiesofdifferentdepartments#Itestablishesasystemofcontrol#Itprovidesorganizationalindependence.#Acceptstheexistingbaseasbeingsatisfactory.將現(xiàn)有的基礎(chǔ)視為令人滿意的基礎(chǔ)。#anincreaseinaccountsreceivable#adecreaseinnetworkingcapital#anincreaseintaxes#adecreaseinthecostofgoodssold#giveintopeerpressure#Morerealisticbudget.

Abudgetisaquantitativeexpressionofaplanthathelpsmanagerscoordinateandimplementtheplan.

參考答案:

對

Abudgetisusuallypreparedbytheshareholdersofacompany.

參考答案:

錯

Abusinesshasascertainedthatitstotalcosts(TC)canbeestimatedforanylevelofproduction(P)andsales(S)accordingtothefollowingequation:TC=($5P+$1,000)+($2S+$500)Iftheproductionlevelwas500unitsandsaleswere400units,whatwouldbethecompany'sfixedcosts?

參考答案:

c.$16,000#??1,620#$12#$30,000#52,500#$350,000.#$20,000Unfavorable

Acompany'sweeklycosts($C)wereplottedagainstproductionlevel(P)forthelast50weeksandaregressionlinecalculatedtobeC=100+20P.Whichofthefollowingstatementsaboutthebreakdownofweeklycostsistrue?

參考答案:

Fixedcostsare$1,000.Variablecostsperunitare$250#Hewasalwaysreadytoacceptadvicefromotherpeople.#Theybelievetherearespiritsresidingindoorsills.#Theythinkdoorsillsshouldalwaysbesteppedover.#Theybelievekickingthedoorsillsmayupsetthespiritslivingthere.#C.Theyoftenweardarkandcasualclothestomergewiththemasses.#ItwasthecoreoftheRenaissance.#ItwasboostedbythefallofByzantineEmpire.#Itupheldhumanrightagainstdivineright.#Peoplerespectedhimwhenhewarnedthemofthecomingflood.#HergrandparentsimmigratedfromChina.

AcostcenterisaresponsibilitycenterinwhichamanagerisaccountableforcostsONLY.

參考答案:

對

Acreditmanager’sdevelopmentofguidelinesforassessingtheabilityofpotentialcustomerstopaytheirbillsisanexampleofplanning.

參考答案:

with#criteria#means

Adecreaseininventorywillcausewhichofthefollowing?

參考答案:

對#Machines#Thecompanyinstalledanewinventorymanagementsystembutexperiencedsomeoperationaldifficultiesresultinginduplicateordersbeingplacedwithsuppliers.#A.50%decreaseinefferentarteriolarresistance#Adecreaseinthepriceofwoolshirtsandadecreaseinthepriceofrawcotton#Adecreaseinthepriceofwoolshirtsandadecreaseinthepriceofrawcotton.#noneoftheabove

Adirectcostisanintegralpartofthefinishedproduct.

參考答案:

錯

Afavorablecostvarianceoccurswhentheactualcostislessthanthestandardcost.

參考答案:

對

Aflexiblebudgetadjustsbothfixedandvariablecostsforthelevelofactivity.

參考答案:

對

Agraphofaflexiblebudgetformulareflectsfixedcostsof$30,000andtotalcostsof$90,000atavolumeof6,000units.Assumingtherelevantrangeis1,000to12,000units,thegraphwouldreflecttotalcostsat10,000unitsofwhatdollaramount?

參考答案:

$350,000.#notchange;notchange.#$220,000#increase;decrease.#對#A.$220,000

Apricevarianceisthedifferencebetweentheactualunitpriceofaninputandthestandardunitpriceoftheinput,multipliedbythestandardinputquantity.

參考答案:

$1,200#錯#$1,100#$5,400#$5,600#$1,180Unfavorable#D.$25

Apricevariancemeasureshowwellacompanykeepsunitpricesofmaterialandlaborinputswithinstandards.

參考答案:

對

Asalesperson’scompensationcanbeamixedcostcomprisedofasalary(fixedportion)plusacommissionasapercentofsales(variableportion).

參考答案:

對

Astandardcostisacarefullypredeterminedcostthatusuallyisexpressedonaper-unitbasis.

參考答案:

對

AsunkcostisapastcostthatCANNOTbechangedregardlessofwhichfutureactionistaken.

參考答案:

對

Allfixedcostscanbeeliminatedbyoutsourcingaproduct.

參考答案:

錯

AllofthefollowingarerelevanttothedecisiontoreplaceequipmentEXCEPTthe:

參考答案:

GPS#VDR#cookyunnanfood#CookYunnanfood#對#costofnewequipment

Anunfavorableratevariancemaybecausedbytheimproperschedulinganduseofemployees.

參考答案:

對

Anycostofmaterialthatisanintegralpartofthefinishedproductisclassifiedasdirectmaterialscost.

參考答案:

錯

Contributionmarginisthedifferencebetweensalesandcostofgoodssold.

參考答案:

$417,000.#Grossprofit.毛利#對#Grossprofit.

Costcentersmayexistwithinothercostcenters.

參考答案:

對

Costofgoodsmanufacturedincludesdirectmaterialsused,directlabor,andmanufacturingoverhead.

參考答案:

$23,000#$15,000#WorkinProcessInventory#錯#appliedoverheadplusbeginningworkinprocessinventoryminusendingworkinprocessinventory.

CoststhatdoNOTdifferbetweenalternativesarerelevant.

參考答案:

對

CVPanalysisassumesthattheONLYfactorthataffectscostsischangeinvolume.

參考答案:

錯

Expectedfuturedatathatdiffersamongalternativecoursesofactionarereferredtoas:

參考答案:

Identifyingallrelevantinformationdoesntmeanthatamanagerhascompleteinformation#moreofasuccess#widely#basic#immediate#standards#performance#nothing#對#Creativity#Intuition

Expectedfuturedatathatdoesnotdifferamongalternativecoursesofactionarereferredtoas:

參考答案:

BritishandAmericanEnglishusages#rangeofuse#emotivemeaning#stylisticmeaning#basic#immediate#standards#performance#nothing#to#subscribeto#對#Creativity#Intuition

Favorablevariancesarealwaysgoodforanorganization.

參考答案:

錯

Fixedcostsarealwaysunavoidableandthusirrelevantindiscontinuingasegmentorproductdecision.

參考答案:

對

Fixedcostsperunitincreaseasproductionlevelsdecrease.

參考答案:

500#increase;decrease.#c.$16,000#對#notchange;notchange.#X:FixedY:VariableZ:Semivariable#$9perunit

Fixedcosts,whilegenerallyirrelevantinthedecision-makingprocess,maychangeandbecomerelevant.

參考答案:

對

Flexiblebudgetsarebudgetsthatsummarizecostandrevenueinformationforonespecificvolumelevel.

參考答案:

costingofunits#對#Control#Planning#accommodatechangesinactivitylevels

Foracompanythatdoesnothaveanyproductionresourcelimitations,whichofthefollowingsetsoutthecorrectsequenceforbudgetpreparation?

參考答案:

Salesvolumefromthesalesbudget#Budgetedchangeinfinishedgoodsinventory#C.marketingandbrandmanagement.#Salesvolumefromthesalesbudget銷售預(yù)算中的銷售量#Budgetedchangeinfinishedgoodsinventory成品庫存的預(yù)算變動#Transactionsourcedocumentjournalledgertrialbalancefinancialreportsclosingentries#Thefuelsupplyisshutoffandtheenginewillquicklyslowdown.#B.Havingasingle,unifiedfunctionalstrategyinsteadofseveraldistinctfunctionalstrategies#EntryexitBureau

Ifadivision’sprofitmarginincreases,andallotherfactorsremainthesame,thedivision’srateofreturnoninvestmentwilldecrease.

參考答案:

對

Ifasalesrepresentativeispaidabasicsalarypluscommissionforeachsalemade,thiswagecostisbestdescribedas()

參考答案:

Asemivariablecost半可變成本#Monetarycompensation#對#Asemivariablecost

Ifanassemblylinesupervisorispaidasalaryof$100eachweekandanadditional$0.10foreveryunitofproductionmadeintheweek,thiswagecouldbedescribedas()

參考答案:

piecerate#對#Asemivariablecost

Ifproductionexceedsunitssold,whichofthefollowingstatementsisTRUE?

參考答案:

MarketersuseGDPorGNPfigurestodeterminewhetheracountryspopulationiswealthyenoughtopurchaseitsproducts.#Awriterneedstodecidehisthesisstatementbeforestartwritinghisfirstdraft.#Thesisstatementshouldfirstappearintheintroductoryparagraphofanessay.#Throughouttheessay,thewritershouldsticktothethesisstatement.#Thesisstatementshouldincludethetopicandthewriter’sclaim.#RO??isafreeradical#indirectfinancecanreducetransactioncosts.#indirectfinancecanalleviateasymmetricinformation.#B.Thereisonlyonewaytoclassifydieselenginesbasedonvariousparameters.#Thelate-airportpeoplearealwayspunished.#Beprofessionalandhavetheconfidenceandsmartstoagreeanddisagreewithyourbosswhenthetimeisright.

Iftheincrementalcostsofmakingaproductexceedtheincrementalcostsofoutsourcingtheproduct,itshouldbeoutsourced.

參考答案:

c.activityanalysis#activityanalysis#Marketingcosts#Laborcosts#Distributioncosts#Materialcosts#a.appearontheincomestatement#錯#verylow

Ifthesalepriceperunitdecreasesandvariablecostsremainthesame,whatwillbetheeffectonthecontributionmarginratio?

參考答案:

錯

Ifthestandardquantityallowedislessthantheactualquantityused,theefficiencyvarianceisfavorable.

參考答案:

lessdirectmanufacturinglaborhourswereusedduringproductionthanplannedforactualoutput#±10%#at#錯#190,000pounds.#$5,400#$5,600

Inaspecialsalesorderdecision,incrementalfixedcostsincurredbecauseofanadditionalpurchaseofequipmentareconsideredtobe:

參考答案:

subsequently#錯#3.75.#Sunkcost.#c.$16,000

Inastandardcostsystem,whatdoeseachresourceusedtomakeaproducthave?

參考答案:

without(w/o)#laboris$6andthepriceoflandis$4.#justify#對#characteristics

Inmakingashort-termspecialdecision,whichofthefollowingismostimportant?

參考答案:

organizationalcontrolsandfinancialcontrols#strategiccontrolsandfinancialcontrols#strategiccontrolsandorganizationalcontrols#processcontrolsandorganizationalcontrols#Theactivitywhenyoumeetandthesettingandyourpriorexperience#developingalternatives#allowingthoseimpactedbytheoutcometoparticipateintheprocess#Ethicsinvolvesmakingdifficultchoicesunderpressureandshouldbekeptinmindinmakingeverydecision,includingthoseinvolvingaccounting.#consult#Inordertoimplementthechosenalternativemanysubsequentandrelateddecisionsmustbemade.

Itisfinetotakepencilsandpaperclipshomefromwork.

參考答案:

Magnet#movementalong;rightwardshiftof#conscientious#is

Jennywasreviewingthewaterbillforherdoggydayspaanddeterminedthatherhighestbill,$3,000,occurredinJulywhenshewashed2,000dogsandherlowestbill,$2,000,occurredinNovemberwhenshewashed1,000dogs.WhatwasthevariablerateforJenny'swaterbill?

參考答案:

receipt#telephone#I’dbettergonow.#career#hedidn’texpectthatshehadchangedsomuch

Lowoperatingleverageisnormalforcompaniesthatarelaborintensive.

參考答案:

對答案#Hasrelativelymoreriskthanacompanywithhighoperatingleverage#Hasrelativelymorefixedcoststhanvariablecosts#quasimanufacturingorganizations#錯#thenumberofunitsafirmproducesandsellsresultinasimilarchangeinthefirm'searningsbeforeinterestandtaxes.#hasrelativelymorevariablecoststhanfixedcosts

Lowoperatingleverageisnormalforprofessionalservicecompanies.

參考答案:

quasimanufacturingorganizations#Thetradeoffbetweenfixedandvariablecosts.#錯#Hasrelativelymoreriskthanacompanywithhighoperatingleverage#Hasrelativelymorefixedcoststhanvariablecosts#thenumberofunitsafirmproducesandsellsresultinasimilarchangeinthefirm'searningsbeforeinterestandtaxes.#hasrelativelymorevariablecoststhanfixedcosts

Managementaccountantsareinthestaffpositioninanorganization.

參考答案:

Integrity#錯#Certified#Allchoicesarecorrect#alloftheabove

Managementaccountinghelpsinvestorsmakedecisions.

參考答案:

對

Managerialaccountingdevelopsreportsforinternalparties.

參考答案:

對

Managersmayplanslackintheirbudgetstoprovidea“cushion”forunexpectedevents.

參考答案:

confusion#對#(iii)only

Manufacturingoverheadincludeswhichofthefollowing?

參考答案:

Aconversioncost.轉(zhuǎn)換成本#Aproductcost.產(chǎn)品成本#錯#Indirectfactorylaborcost.#janitorsalaries#supervisorssalaries#factoryfacilitycharges#Otherindirectmanufacturingcosts,suchasplantutilities.#Indirectlabor,suchasplantforkliftoperators'wages#Indirectmaterials,suchasmachinelubricants#Otherindirectmanufacturingcosts,suchasplantutilities#Indirectlabor#Indirectmaterials#Aconversioncost.#Aproductcost.

Mixedcostsarepartvariableandpartfixed.

參考答案:

對

Mixedcostscontainafixedcostcomponentthatisincurredevenifnothingisproduced.

參考答案:

對

Negotiatedtransferpricingapproachapplieswhenthesupplyingdivisionisoperatingatfullcapacity.

參考答案:

alloftheabove#Encourageprofitcentremanagerstoagreeontheamountofgoodsandservicestobetransferred#Enablesprofitcentreperformancetobemeasured‘commercially#Enablesthetransferringdivisiontoearnareturnforitsefforts#對#happened#theinterestexpenseisequaltozero.

Nonfinancialperformancemeasuresareuselessinconsideringperformanceobjectives.

參考答案:

錯

Notallvariancesarecontrollable.

參考答案:

錯

nullAcompanyhascalculateditsmarginofsafetytobe20%ofbudgetedsales.Budgetedsalesare5,000unitspermonthandbudgetedcontributionis$25perunit.Whatarethebudgetedfixedcostspermonth?

參考答案:

C.$1,000adverse#2,080#Expenditurevariance:$1450(A);Volumevariance:$1170(F)#$1,120lower#$4,500favourable#$564,000F#$4,500favourbable

nullAcompanyispreparingitsproductionbudgetforproductZfortheforthcomingyear.BudgetedsalesofproductZare1,500units.Openinginventoryis120unitsandthecompanywantstoreduceinventoriesattheendoftheyearby10%.ThebudgetednumberofunitsofproductZtobeproducedis()

參考答案:

$1,120lower#30,200units#24,500units#7,700units#3,000units#$680,000#20,100units

nullAcompanymakesasingleproductandincursfixedcostsof$30,000permonth.Variablecostperunitis$5andeachunitsellsfor$15.Monthlysalesdemandis7,000units.Thebreakevenpointintermsofmonthlysalesunitsis()

參考答案:

250#$300,000#a.$70#對#3,000units

nullAcompanymakesonedeliveryperweektoallofitscustomers.Thecostofthesedeliveriesis()

參考答案:

profit#operate#經(jīng)營活動包括公司產(chǎn)品的生產(chǎn)、銷售、交付以及向客戶收款。#targeted#property#Dayrelease#satisfy

nullAcompanypays$1perunitasaroyaltytothedesignerofaproductwhichitmanufacturesandsells.Whencostingunitsofthecompany'sproduct,theroyaltychargeisclassifiedasa()

參考答案:

$1,120lower#對#$600,000#$15.00#Profitwillbehigher;inventoryvalueswillbelower#Directexpense

nullAcostwhichcontainsbothfixedandvariablecomponents,andsoispartlyaffectedbychangesinthelevelofactivityisknownas()

參考答案:

unitsvolume#a.Mixedcosts#對#Asemivariablecost

nullAfactorymakingsofttoysusesaparticularmachineoneachproductionline.Eachmachinecosts$1,000permonthtohire.Eachproductionlinecanmakeupto100toyspermonth.Whichofthefollowingbestdescribesthecostofhiringthemachines?

參考答案:

??83#$286.76#解析內(nèi)容#對#Asemivariablecost

nullAfirmthatuseszero-basedbudgetingforitsoverheadshas()

參考答案:

marketingmix#thevaluechain#thebenchmarkingplan#thecostofgoodssold#theresourceportfolio#couldhaveincreasingreturnstoscale,constantreturnstoscale,ordecreasingreturnstoscale.#Acceptstheexistingbaseasbeingsatisfactory.將現(xiàn)有的基礎(chǔ)視為令人滿意的基礎(chǔ)。#對#increaseitsoveralllevelofriskovertime.#favorhighriskprojectsoverlowriskprojects.#acceptsomenegativenetpresentvalueprojects.#rejectsomepositivenetpresentvalueprojects.#Acceptstheexistingbaseasbeingsatisfactory.

nullAretailingcompanymakesagrossprofitof25%onsales.Thecompanyplanstoincreaseinventoryby10%inJune.ThebudgetedsalesrevenueforJuneis$25,000.Openinginventoryon1Juneisvaluedat$5,000.WhatarethebudgetedinventorypurchasesforJune?

參考答案:

錯#$55,400#$33,150#$203,000#$124.#??470#$32,825

nullAsmallengineeringcompanythatmakesgeneratorsspecificallytocustomers'owndesignshashadtopurchasesomespecialtoolsforaparticularjob.Thetoolswillhavenofurtheruseaftertheworkhasbeencompletedandwillbescrapped.Whichofthefollowingoptionsisthecorrectcostclassificationforthesetools?

參考答案:

puttingaway#(i)and(ii)#Tocontrast#convenient#withwhich#Publicrelations.#fondant

OnaCVPgraph,theverticaldistancebetweenthetotalexpenselineandthetotalsalesrevenuelineequalstheoperatingincomeorloss.

參考答案:

對

OnaCVPgraph,theverticaldistancebetweenthetotalfixedcostslineandthetotalsalesrevenuelineequalstheoperatingincomeorloss.

參考答案:

對

OnaCVPgraph,whatdoesthelinewhichbeginsatthelowerleftcornerrepresent?

參考答案:

對#Asaresult,citiestendtoproducefewergreenhousegasemissionsperpersonthansuburbs#fullblockformat#LearningGermanasaforeignlanguagewillbringthebiggesteconomicbonusinthefuturedecades.#Sendareplyifyouwillnotbeabletoattend.#Neverexceedspeed#representvisibleline

Operatingbudgetsincludeallofthefollowingexceptforone.Whichisit?

參考答案:

Itaimsatrationalandobjectiverepresentation.#theproblemofharmtointerestsofconsumers#錯#Adjustingentriesarerequiredforabusinessthatusesthecashbasis.#Itsavestimeandresources.#thebudgetedincomestatement#thecapitalbudget

Primecostis()

參考答案:

錯

Profitsmeasuredusingabsorptioncostingmaybethesameas,orlowerthan,orhigherthanprofitsmeasuredusingvariablecosting.

參考答案:

錯

Profitsmeasuredusingabsorptioncostingwillbehigherthanprofitsmeasuredusingvariablecosting.

參考答案:

錯

Profitsmeasuredusingabsorptioncostingwillbelowerthanprofitsmeasuredusingvariablecosting.

參考答案:

錯

Relevantinformationisfuturedatathatdiffersamongalternatives.

參考答案:

對

Rentingacarandpaying$15perdayplus$.03permiledrivenisanexampleofwhattypeofcost?

參考答案:

servicecharge#1/4#一個雙人間每天多少錢？#75#afinancialgoal#0.4#Advaloremtariff

Residualincomeistheexcessofincomefromoperationsoveramaximumacceptableincomefromoperations.

參考答案:

錯

Responsibilityaccountingperformancereportscomparebudgetswithactualresultsforeachresponsibilitycenter.

參考答案:

nominationscommittee.#Motivation.#focusesonwhomshouldbeaskedabouttheinformation#對#plannedresults;variances

Salesbelowthebreakevenpointindicatea__________whereassalesabovethebreakevenpointindicatea__________.

參考答案:

3,000units#FixedexpensesContributionmarginperunit.#錯#Increaseandsalespriceremainsunchanged.#totalfixedcostsdecrease#thesame.

SeattleEnterprisesproducespackagedfreshmealswhichitsellsfor$10each.Duringthecurrentmonth,Seattleproduced2,800meals,butonlysold2,700meals.Thevariablecostpermealwas$6andthesalescommissionspermealwere$1.Totalfixedmanufacturingcostswere$1,400andtotalfixedmarketingandadministrativecostswere$1,200.Whatistheproductcostpermealunderabsorptionandundervariablecosting?

參考答案:

$350,000.#notchange;notchange.#a.$70#increase;decrease.#$9perunit#$200,000#$600,000

Sellingandadministrativeexpensesaresubtractedfromcostofgoodssoldtoobtainoperatingincome.

參考答案:

錯

SmartTouchEnterprisessellscomputerdisksfor$1.50perdisk.Unitvariableexpensestotal$.90.Thebreakevensalesinunitsis3,000andbudgetedsalesinunitsis4,300.Whatisthemarginofsafetyindollars?

參考答案:

對

Theactualcostofdirectmaterialsis$10.50perpound.Thestandardcostperpoundis$11.75.Duringthecurrentperiod,10,000poundswereusedinproductionand11,500poundswerepurchased.Thestandardquantityforactualunitsproducedis9,900pounds.Howmuchisthedirectmaterialspricevariance,assumingitisrecordedatpurchasepoint?

參考答案:

190,000pounds.#$40.00#$1,180Unfavorable#$25#$12.00#$24,480favourable#$6250unfavorablevariance

Theannualsalarypaidtoabusiness'sfinancialaccountantwouldbestbedescribedas()

參考答案:

transformingtheperformanceoftheunderlying.#對#Credit#Asemivariablecost#concerned#Becausehissalaryisnotincremental

Theannualsalarypaidtoabusiness'sfinancialaccountantwouldbestbedescribedasafixedproductioncost.

參考答案:

對#Asemivariablecost

Thebalancedscorecardattemptstoidentifytheunderlyingnonfinancialdriversoffinancialperformance.

參考答案:

錯

Thebookvalueoftheoldequipmentisasunkcostandthusrelevantinreplacingequipmentdecisions.

參考答案:

錯

ThebreakevenpointonaCVPgraphisthepointwherethesalesrevenuelineintersectsthetotalfixedcostsline.

參考答案:

對

Thebreakevenpointrepresentstheminimumnumberofunitsacompanymustsellbeforeitearnsaprofit.

參考答案:

a.89,885units#FixedexpensesContributionmarginperunit.#Increaseandsalespriceremainsunchanged.#equalto#89,885units#Optionone#$300,000

Thebudgetcommitteecoordinatesthepreparationandadministrationofbudgets.

參考答案:

Budgetreview#對#bothAandB#proformaIncomestatement第十章#Onlystatement(1)iscorrect

Thecashbudgetispreparedaftertheoperatingbudget.

參考答案:

對

Thecostsofindirectmaterialscannoteasilybetracedtospecificfinishedproducts.

參考答案:

對

Thedifferencebetweenactualcostsandthecoststhatshouldhavebeenincurredfortheactualnumberofoutputsiscalled:

參考答案:

錯

TheFinanceAssistantfromCastleAssociateshasrecentlyreturnedfromamanagementaccountingseminaratwhichshewasintroducedtosomenewmanagementaccountingtermsandformulae.Shehasnowgotseveralofthetermsandformulaemixedupinhermind.Thecontributionrequiredtobreakevenisbestgivenbywhichofthefollowing?

參考答案:

Managementaccountingpreparesaccountsmonthly,andincludesdetailedinformationrelatedtopasteventsaswellasforecastandbudget.#Reporting#Theymayincludenonfinancialinformation#Theyareusedtoaidplanning#Youshouldwearsomemakeuponthebigdayevenifyouneverwearmakeup.#Asforboys,there'snoneedtogroom.#Youshouldtrysomenewhairstyleformyspeech.#Shelikestotakewalksbyherself.#money#AnincreaseinaU.S.citizen'saccountataforeignbank.

Theflexiblebudgetisbasedontheactualnumberofoutputs.

參考答案:

對

ThefollowingcostdetailsrelatetooneunitofproductMC.Variablematerials$9.80Variablelabour$8.70VariableProductionoverheads$1.35FixedProductionoverheads$9.36VariableSellinganddistributionoverheads$7.49FixedSellinganddistributionoverheads$3.40Totalcost$40.10Inavariablecostingsystemthevalueofaclosinginventoryof4,300unitsofproductMCwillbe()

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對答案(a)Thetotalcontributionearnedduringtheperiodis$24,000.Contributionperunit=sellingpricetotalvariablecosts=$30($4+$7+$5+$6)=$8Totalcontributionearned=3,000??$8=$24,000(b)Thetotallossfortheperiodundermarginalcostingis$3,000.Totalprofit/(loss)=totalcontributionfixedproductionoverheadsincurred=$24,000$27,000=$(3,000)(c)ThetotalprofitfortheperiodunderabsorptioncostingisTotalunitcost=$4+$7+$5+$4+$6=$26Profitperunit=$30$26=$4Grossprofit=$4??3,000=$12,000Production=sales+closinginventoryopeninginventory=3,000+4,2501,250=6,000Overheadabsorbed($4??6,000)$24,000Overheadincurred$27,000Underabsorbedoverhead$3,000Grossprofit$12,000Lessunderabsorptionofoverheads$(3,000)Totalprofit$9,000(d)ReconciliationMarginalcostingloss$(3,000)Changeininventory??fixedoverheadabsorptionrate(4,2501,250)??$4$12,000Absorptioncostingprofit$9,000#$440#$30,000#$100,000#notchange;notchange.#3#$96,000

Thehigh-lowmethodofcostestimationisusefulfor()

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Selectionofthehighandlowdatapointsshouldbebasedoncost,notvolume.#whichoneoftwomachinestopurchasewhenthemachinesaremutuallyexclusive,havedifferentmachinelives,andwillbereplacedoncetheyarewornout#錯#itusestwoextremedatapoints,whichmaynotberepresentativeofnormalconditions

Thehigh-lowmethodusesthehighestandlowestcostsandtheirrelatedactivitylevelstoestimatethevariablecostperunitandthefixedcost.

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a.$70#notchange;notchange.#30#對#X:FixedY:VariableZ:Semivariable

Themanagerofaprofitcenterdoesmakedecisionsconcerningthefixedassetsinvestedinthecenteroccasionally.

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對

Themarginofsafetyistheexcessofbreakevensalesoverexpectedsales.

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Operatingincome,$6million.#錯#grossprofit.#a.Grossmargin

Theprimarygoaloffinancialaccountingistoprovideinformationtowhichofthefollowing?

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對

Theprincipleofexceptionsdirectsmanagementattentiontoallthecostvariances.

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錯

Thesalesbudgetmustalwaysbepreparedfirst.

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Salesbudget#錯#Asalesforecast

Thesuccessofrevenuecenterismeasurednotonlybyitsincome,butalsobyrelatingthatincometoitsinvestedcapital

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錯

Thetheoryofconstraintsisamanufacturingstrategythatfocusesonreducingtheinfluenceofbottlenecksonproductionprocesses.

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錯

Thetimevalueofmoneyandopportunitycostofcashneededtopurchasenewequipmentcouldalsoaffectthedecisiontoreplaceequipment.

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subsequently#錯#cashflowfrominvestingactivity

Thevariablecostperunitalwaysremainsthesame.

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錯

TicktockLtdmakesclockswithasellingpriceof$50perclock.Budgetedproductionandsalesvolumeis1,000clockspermonth.DuringSeptember1,000clocksweremadeand800clocksweresold.Therewasnoopeninginventory.Thevariablecostperclockis$25.FixedcostsinSeptemberwere,asbudgeted,$5,000.UsingvariablecostingthecontributionandprofitforSeptemberwouldbecalculatedas()

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Anincreaseof25%#$22,000#69,000;69,000(A);69,000adverse;69000;69000(A);69000adverse;69000(adverse);69,000(adverse)#14,000;14,000(F);14,000favourable;14000;14000(F);14000favourable;14000(favourable);14,000(fav