P1管理會計知到智慧樹章節(jié)測試課后答案2024年秋武漢學(xué)院

P1管理會計知到智慧樹章節(jié)測試課后答案2024年秋武漢學(xué)院第一章單元測試

Whichofthefollowingstatementsiscorrect?（）

A:ManagementaccountingneverconsidershistoricinformationB:ManagementaccountingprovidesmoreusefulinformationformanagementthanfinancialaccountingC:Managementaccountingisasub-setofcostaccountingD:Managementaccountingismorehighlyregulatedthancostaccounting

答案:ManagementaccountingprovidesmoreusefulinformationformanagementthanfinancialaccountingWhichofthefollowingwagecostswouldnotbeclassifiedasdirectlabour?（）

A:AnauditclerkinanaccountancyfirmB:AssemblyworkersC:AstoresassistantinastoreroomD:Plasterersinabuildingcompany

答案:AstoresassistantinastoreroomThetotalofalldirectcostsofproductionisalsoknownas:（）

A:PrimecostB:RelevantcostC:VariablecostD:Fixedcost

答案:PrimecostWhichofthefollowingsaretrueaboutthemainpurposesofmanagementaccounting?（）

A:PlanningB:ReportingC:ControlD:Decisionmaking

答案:Planning；Control；DecisionmakingInthelongterm,allcostsarecontrollable.（）

A:錯B:對

答案:對

第二章單元測試

Acompanyproduced5,000unitsofProductAlastmonth.TheopeningandclosinginventoryofProductAwas400unitsand900unitsrespectively.TheStandardcostcardforProductAwasasfollows:

$perunit

Sellingprice

20.0

Directcosts

6.0

Variableproductionoverheadcosts

3.5

Fixedproductionoverheadcosts

5.9

Grossprofit

4.6

WhatisthegrossprofitforProductAlastmonth,usingabsorptioncosting?（）

A:23,000B:52,500C:47,250D:20,700

答案:20,700Acompanyproduced21,000unitsofProductAlastmonth,buttheactualsaleswereonly18,000units.TheStandardcostcardforProductAwasasfollows:

$perunit

Sellingprice

65.0

Directmaterials

15.0

Directlabor

8.0

Variableoverhead

2.0

Fixedoverhead

10.0

WhatisthegrosscontributionforProductAlastmonth,usingmarginalcosting?（）

A:720,000B:840,000C:540,000D:630,000

答案:720,000Ifinventorylevelshaveincreasedduringtheperiod.theprofitcalculatedusingmarginalcostingwhencomparedwiththatcalculatedusingabsorptioncostingwillbe:（）

A:HigherB:ImpossibletoanswerwithoutfurtherInformationC:EqualD:Lower

答案:LowerWhichofthefollowingwouldbeconsideredtobedisadvantagesofusingmarginalcostinginordertosetthesellingpriceofaproduct?（）

A:Itignoresrelevantcostsandopportunitycosts.B:Itgivesmanagementtheoptionofpricingbelowtotalcostwhentimesarebad,inordertofillcapacity.C:Itignoresthepresenceofscarceresources.D:Themark-upismorearbitrarythanthatusedinfullcostpluspricing

答案:Themark-upismorearbitrarythanthatusedinfullcostpluspricingMarginalcostingtreatsfixedproductionoverheadsasaperiodcost,absorptioncostingtreatsfixedproductionoverheadsasaproductcost.（）

A:錯B:對

答案:對

第三章單元測試

Activity-basedcostingisasystemthat:（）

A:Allocatesoverheadbasedonvolume-relatedmeasuresB:AssignscoststoactivitiesbasedontheiruseofresourcesC:AccumulatesoverheadcostsforeachdepartmentD:Ignoresanycoststhatarenotdirectcosts

答案:AssignscoststoactivitiesbasedontheiruseofresourcesWhichofthefollowingisanexampleofacostdriverinanABCsystem?（）

A:FixedcostsB:NumberofmachinesetupsC:DirectlaborhoursD:Salesdollars

答案:NumberofmachinesetupsPossiblecostdriversinanABCsystemmayinclude:（）

A:QuantityofmaterialsorderedB:NumberofdeliveriesC:SquarefootageD:Machinehours

答案:Quantityofmaterialsordered；Numberofdeliveries；Squarefootage；MachinehoursWhattypesofcostsaretypicallyassignedtoproductsinanABCsystem?（）

A:DirectmaterialsB:DirectlaborC:MarketingexpensesD:Manufacturingoverhead

答案:Directmaterials；Directlabor；ManufacturingoverheadABCcanbeusedonlyinmanufacturingcompaniesandnotinserviceorganizations.（）

A:錯B:對

答案:錯

第四章單元測試

Whichcostingsystemassignscoststoindividualproductsorbatchesofproductsandiscommonlyusedincustommanufacturingenvironments?（）

A:ProcesscostingB:StandardcostingC:Activity-basedcostingD:Job-ordercosting

答案:Job-ordercostingProcesscostingisbestsuitedforwhichtypeofproduction?（）

A:PetroleumrefiningB:CustomfurnitureproductionC:ConstructionprojectsD:Aircraftmanufacturing

答案:PetroleumrefiningWhichofthefollowingscenariosaresuitableforusingjob-ordercosting?（）

A:MassproductionofidenticalitemsB:LegalservicesC:ConstructioncontractsD:Printshopoperations

答案:Legalservices；Constructioncontracts；PrintshopoperationsWhichofthefollowingstatementsarecharacteristicsofprocesscosting?（）

A:Costsareaccumulatedbydepartmentorprocess.B:Assumeshomogeneityofproductunits.C:Suitableforcontinuousproductionsystems.D:Eachproductbatchhasitsownuniquejobcostsheet.

答案:Costsareaccumulatedbydepartmentorprocess.；Assumeshomogeneityofproductunits.；Suitableforcontinuousproductionsystems.Activity-basedcostingcanbeappliedinbothmanufacturingandserviceindustries.（）

A:錯B:對

答案:對

第五章單元測試

Thefollowingdetailshavebeenextractedfromthestandardcostcardinrespectofdirectmaterials:

10kg@$6/kg=$60perunit

BudgetingproductioninMonth4was8,000units

ThefollowingdetailsrelatetoactualmaterialspurchasedandissuedtoproductionduringMonth4whenactualproductionwas8,700units:

Materialspurchased:90,000kgcosting$531,000

Materialsissuedtoproduction:88,000kg

Whatisthevalueofthematerialsefficiencyvariance?（）

A:$18,000adverseB:$6,000favourableC:$6,000adverseD:$18,000favourable

答案:$6,000adverseWhichofthefollowingcontrolactionscouldbetakentohelpeliminateanadversedirectlabourefficiencyvariance?i.Employmorehighlyskilledlabour.ii.Ensurestrictersupervisionoflabourworkers.iii.Askemployeestoworkpaidovertime.（）

A:(i)and(ii)B:(ii)and(iii)C:(i)and(iii)D:Alloftheabove

答案:(i)and(ii)EFGisamanufacturerofelectroniccomponents.Duringthelatestperiodthenumberoflaborhoursworkedwas1,000.Thewagespaidamountedto$14,500andthelaborratevariancewas$1,300adverse.Thestandardlaborrateperhourwas:（）

A:$15.80B:$13.20C:$14.50D:$11.15

答案:$13.20WhichTWOofthefollowingwouldhelptoexplainafavorablematerialpricevariance?（）

A:Improvedprocessingmethodsmeantthatmaterialpurchaseswerelowerthanstandardtheoutputachieved.B:Thematerialpurchasedwasofalowerqualitythanstandard.C:Anincreaseinthequantityofmaterialpurchasedhelpedbuyerstounexpectedbulkdiscounts.D:Adecisiontoreducetherawmaterialsinventoryduringtheperiodtoareducedlevelofpurchases.

答案:Thematerialpurchasedwasofalowerqualitythanstandard.；Anincreaseinthequantityofmaterialpurchasedhelpedbuyerstounexpectedbulkdiscounts.Accordingtotheelementsofthecosts,thevariablecostvariancescanbedivided:（）

A:DirectmaterialvarianceB:VariableoverheadvarianceC:PricevarianceD:Directlaborvariance

答案:Directmaterialvariance；Variableoverheadvariance；Directlaborvariance

第六章單元測試

Whichofthefollowingwouldnotnormallyleadtoaplanningvariance?（）

A:AlegalchangetoworkingmethodsthataltersthetimetakentoproduceaproductB:Anincorrectstandardcostcardcompiledbythefirm’saccountantC:AchangeinsuppliercausingachangetomaterialpricesD:Anincreaseinthepriceofmaterialsduetoarapidincreaseinworldmarketprices(e.g.thepriceofoilorothercommodities)

答案:AchangeinsuppliercausingachangetomaterialpricesAnorganisationpaystheminimumacceptablelabourratetoitsstaffof$22perhour.Eachunitproducedrequires5hoursoflabour.

InMonth6,budgetedproductionwas400unitsandactualproductionwas500units.$57,575wasactuallyspenton2,450hoursoflabour.

Ithassubsequentlybeennotedthattheminimumacceptablehourlyrateoflabourshouldhavebeensetat$23perhour.

WhatisthelabourrateoperationalvarianceforMonth6?（）

A:$2,450adverseB:$3,675adverseC:$1,225adverseD:$1,500adverse

答案:$1,225adverseThefollowingdatarelatetoproductBanditsrawmaterialcontentforJanuary:Budget

Output

11,000unitsofB

Standardmaterialscontent

3kgperunitat$4.0perkg

ActualOutput

10,000unitsofB

Materialspurchasedandused

32,000kgat$4.8perkg

IthasnowbeenagreedthatthestandardpricefortherawmaterialpurchasedinJanuaryshouldhavebeen$5.0perkg.ThematerialsoperationalusagevarianceforJanuarywas:（）

A:$8,000AdverseB:$9,600FavorableC:$9,600AdverseD:$10,000Adverse

答案:$10,000AdverseThestandardmaterialcostperunitatthebeginningoftheyearwas$28(7kgperunitat$4perkg).Inthemiddleoftheyear,thestandardhadbeenrevisedto$30.4(8kgperunitat$3.8perkg)asaresultoftheshortageofthematerial.TheactualoutputforMaywas1,400units.TheplanningmaterialvarianceforMaywas:（）

A:$3,360FavorableB:$3,360AdverseC:$280AdverseD:$280Favorable

答案:$3,360AdversePlanningvarianceisuncontrollable.（）

A:錯B:對

答案:對

第七章單元測試

Afixedbudgetisalsoknownasa:（）

A:VariablebudgetB:RollingbudgetC:FlexiblebudgetD:Staticbudget

答案:StaticbudgetAflexiblebudgetisprimarilydesignedto:（）

A:StaythesameregardlessofactivitylevelsB:AdjustaccordingtoactivitylevelsC:Reducethecompany'sexpendituresD:Increasecompanyrevenue

答案:AdjustaccordingtoactivitylevelsAfixedbudgetisrevisedfrequentlythroughoutthebudgetperiod.（）

A:對B:錯

答案:錯Aflexiblebudgetispreparedatthebeginningofthebudgetingperiodbasedonpredictednumbersandremainsconstantthereafter.（）

A:錯B:對

答案:錯Afixedbudgetassumesthattherewillbenochangesinoperatingconditionsduringtheperiod.（）

A:對B:錯

答案:對

第八章單元測試

Whatisarelevantcost?（）

A:Acostfrompastexpenses.B:Afixedcostthatdoesnotchangewithproduction.C:Acostthatwillbeincurredinthefutureanddiffersamongalternatives.D:Acostthatcannotbeavoided.

答案:Acostthatwillbeincurredinthefutureanddiffersamongalternatives.Sunkcostsare:（）

A:Essentialfordecision-making.B:Alwaysvariablecosts.C:Notrelevantbecausetheyhavealreadybeenincurred.D:Relevantbecausetheyrepresentfuturecosts.

答案:Notrelevantbecausetheyhavealreadybeenincurred.Selecttherelevantcostswhendecidingtoacceptorrejectaspecialsalesorder.（）

A:FixedoverheadallocationB:DirectmaterialsspecificallyfortheorderC:DirectlaborspecificallyfortheorderD:Variablesellingexpensescausedbytheorder

答案:Directmaterialsspecificallyfortheorder；Directlaborspecificallyfortheorder；VariablesellingexpensescausedbytheorderIdentifythecoststhatarerelevantfordecision-making.（）

A:DifferentialcostsB:SunkcostsC:AvoidablecostsD:Opportunitycosts

答案:Differentialcosts；Avoidablecosts；OpportunitycostsWhencomparingtwoalternatives,anycostthatdoesnotdifferbetweenthemisirrelevantfordecision-making.（）

A:錯B:對

答案:對

第九章單元測試

WhatdoesBreak-EvenAnalysishelpabusinessdetermine?（）

A:TotalcostsB:ProfitmarginsC:ThepointatwhichrevenuesequalcostsD:Totalrevenues

答案:ThepointatwhichrevenuesequalcostsWhichformularepresentstheBreak-EvenPoint(BEP)inunits?（）

A:BEP=TotalRevenue-TotalCostsB:BEP=FixedCosts+VariableCostsC:BEP=FixedCosts/(SellingPriceperUnit-VariableCostpe