管理会计双语考试试卷

1、长江大学国际学院2021-2021学年度第1学期?治理会计学?试卷测试方式：闭卷总分值：100分时间：2小时姓名：学号：班级：专业：考生注意：1、所有考题请答复在考卷指定位置上；2、请考生务必把专业、班级、学号及姓名填写在试卷上.SinglechoiceMultiple-choiceJudgmentCalculationObtainedmarksISingleChoice(1汹5=15)1.Severalfactorsaffecttheclassificationofacostasdirectorindirect.()A. ThematerialityofthecostinquestionB.

2、 CostallocationC. CostassignmentD. Costobject2.A()remainsunchangedintotalforagiventimeperiod,despitewidechangesintherelatedleveloftotalactivityorvolume.A.VariablecostB.FixedcostC.DirectcostD.Indirectcost3.Ifyourinventorybalanceatthebeginningofthemonthwas$1,000,youbought$300duringthemonth,andsold$300

3、duringthemonth,whatwouldbethebalanceattheendofthemonth.()A.$1000B.$800C.$1200D.$2004 .Thetotalcostsisthesumoffixedcostsandvariablecosts.Fixedcostsis$2,000atallquantitiesofunitssoldwithintherelevantrange,variablecostperunitis$150,sototalcostsat40unitssoldequal()A.$7,800B.$8,000C.$6,800D.$5,0005 .Atth

4、ebreakevenpoint,operatingincomeisbydefinition(A.$1B.$0C.NotsureD.-$16.Operatingleveragedescribestheeffectsthatfixedcostshaveonchangesinoperatingincomeaschangesoccurinunitssoldandcontributionmargin.Contributionmarginis$3,600.Operatingincomeis$1,600,thedegreeofoperatingleverageis()A.2.25B.1.67C.0.67D.

5、17.Thesimplestformofquantitativeanalysistofitalinetodatapointsisthehigh-lowmethod.CostDriver:Machine-Hours(X)IndirectManufacturinglaborcostsHighestobservationofcostdriver80$2,000Lowestobservationofcostdriver20800Difference60$1200Thehigh-lowestimateofthecostfunctionis()A.$230+$14XB.$400+$20XC.$230+$1

6、4.98XD.$200+420X8.ABCcompanyproductioncandy,theunitcostdatasuchastable.itemssumDirectMaterials$55.00DirectLabor$15.00VariableManufacturingOverhead$10.00Contributionmarginrationis20%,pleaseusetheVariableCostsAdditionMethod,thesalepriceofcandyis()A.$50.00B$100.00C.$45.00D.$56.009.()isanycostthatisprim

7、arilysubjecttotheinfluenceofagivenresponsibilitycentermanagerforagivenperiod.B.ThesunkcostD.ThequalitycostA.TheopportunitycostC.Thecontrollablecost10. Thestartingpointfortheoperatingbudgetisgenerally()A.TheproductbudgetB.TheprofitbudgetC.ThecostsbudgetD.Therevenuesbudget11.Variouscost-behaviorpatter

8、ns.Selectthegraphthatmatchesthenumberedmanufacturingcostdata.Indicatebyletterwhichgraphbestfitsthesituationoritemdescribed.Electricitybill-aflatfixedcharge,plusavariablecostafteracertainnumberofkilowatt-hoursareused,inwhichthequantityofkilowatt-hoursusedvariesproportionatelywithquantityofunitsproduc

9、ed.()C12. whicharentthecategoriesofcostsassociatedwithgoodsforsale.()A. PurchasingcostsB. OrderingcostsC. Postsales-servicecostsD. Carryingcosts13. IntheTop-spin,hecarbon-fibermachinecosts$200,000,hasafive-yearexpectedusefulliftandgenerates$100,000uniformcashfloweachyear.hepaybackperiodis()A.2yearsB

10、.1yearsC.3.8yearsD.4years14. Variouscost-behaviorpatterns.Selectthegraphthatmatchesthenumberedmanufacturingcostdata.Indicatebyletterwhichgraphbestfitsthesituationoritemdescribed.Citywaterbill,whichiscomputedasfollows:First1,000,000gallonsNext10,000gallonsNext10,000gallonsNext10,000gallonsAndsoon$1,0

11、00flatfee$0.003pergallonused$0.006pergallonused$0.009pergallonusedandsoonThegallonsofwaterusedvaryproportionatelywiththequantityofproduction.(15.Thesellingpricescomputedundercost-pluspricinginitialproductdesignresultsina$750fullcostforProvalueareprospectiveprices.SupposeAstesn.Assuminga12%marup,Aste

12、lsetsaprospectivepriceof(A.$780B.$660C.$825D.$840nMultiple-choice(4x9=36)1. Recordingthecostsofresourcesacquiredandusedallowsmanagerstoseehowbehave.Considertwobasictypesofcost-behaviorpatternsfoundinmanyaccountingsystems.Thereare()A.VariablecostsB.DirectcostsC.FixedcostsD.Indirectcosts2. Mostprofess

13、ionalaccountingorganizationsaroundtheglobeissuestatementsaboutprofessionalethics.Thereare()A.CompetencyB.ConfidentialityC.IntegrityD.Credibility3. Whatguidelinesdomanagementaccountantsuse?(A. Employacost-benefitapproachB. RecognizebehavioralaswellastechnicalconsiderationC. Identifydifferentcostsford

14、ifferentpurposesD. Thekeymanagementaccountingguidelines4. Wedefinethreesectorsoftheeconomyandprovideexamplesofcompaniesineachsector.Thereare()A.Manufacturing-sectorcompaniesB.Merchandising-sectorcompaniesC.Service-sectorcompaniesD.Directmaterialcosts5. YouhaveseenhowCVPanalysisworks,pleasethinkabout

15、thefollowingassumptions(假设)wemadeduringtheanalysis.Thereare()A. Changesinthelevelsofrevenuesandcostsariseonlybecauseofchangesinthenumberofproduct(orservice)unitssold.B. Totalcostscanbeseparatedintotwocomponents:fixedcostsandvariablecosts.C. Sellingprice,variablecostperunit,andtotalfixedcostsareknown

16、andconstant.D. Whenrepresentedgraphically,thebehaviorsoftotalrevenuesandtotalcostsarelinearinrelationtounitssoldwithinarelevantrange.6. Besureyouunderstandthattoberelevantcostsandrelevantrevenuestheymust()A.OccurinthefutureB.OccurinthepastC.differamongthealternativecoursesofactionD.Revenuesandcostsa

17、rerelevant.)D.Suppliers7. Majorinfluencesonpricingdecisionsis(A.customersB.CompetitorsC.Costsbudget,whichisthatpartof8. ThelightanddarkblueboxesintheexhibitarethefinancialB.TheoperatingbudgetD.ThecashbudgetA.ThecapitalexpendituresbudgetC.Thebudgetedbalancesheet9. Describetheperspectivesofthebalances

18、corecard.Thatare()A.FinancialperspectiveB.CustomerperspectiveC.Postsales-serviceProcessD.Learning-and-growthperspectiveIIIJudgment(1,10=10)1. Managementaccountinginformationandreportsdonothavetofollowsetprinciplesorrules.()2. Costobjectisthecollectionofcostdatainsomeorganizedwaybymeansofanaccounting

19、system.()3. Relevantrangeisthebandofnormalactivitylevelorvolumeinwhichthereisaspecificrelationshipbetweenthelevelofactivityorvolumeandthecostinquestion.()4. Thebreakevenpoint(BEP)isthatquantityofoutputsoldatwhichtotalrevenuesequaltotalcosts.()5. High-lowMethodestimatescostfunctionsbyclassifyingvario

20、uscostaccountasvariable,fixed,ormixedwithrespecttotheidentifiedlevelofactivity.()6. Bookvalueofexistingequipmentisapast(historicalorsunk)costandtherefore,isirrelevantinequipment-replacementdecisions.()7. Opportunitycostisthecontributiontooperatingincomethatisforgonebynotusingalimitedresourceinitsnex

21、t-bestalternativeuse.()8. Aresponsibilityaccountingsystemcouldeitherexcludealluncontrollablecostsfromamanagersperformancereportorsegregaresuchcostsfromthecontrollablecosts.()9. Variablecostingandabsorptioncostingdifferinonlyonerespect:howtoaccountforfixedmanufacturingcosts.Undervariablecosting,fixed

22、manufacturingcostsareexcludedfrominventoriablecostsandareacostoftheperiodinwhichtheyareincurred.()10. UnderVariablecosting,fixedmanufacturingcostareinventoriableandbecomeapartofgoodssoldintheperiodwhensalesoccur.()IVCalculation(39)1. (7)CDwordisanindependentelectronicsstorethatsellsblankcompactdisks

23、.CDWordpurchasestheCDsfromSontekat$14apackage(eachpackagecontains10disks).Sontekpaysforallincomingfreight.NoinspectionisnecessaryatCDworldbecauseSonteksuppliesqualitymerchandise.CDwordsannualdemandis2,000packages,atarateof250packagesperweek.Thepurchase-Orderleadtimeistwoweeks.Relevantorderingcostper

24、purchaseorderis$100.Relevantcarryingcostperpackageperyearis$10.Required:(1) calculatetheEOQfromCD(2) calculatethenumberofordersthatwillbeplacedeachyear(3) calculatethereorderpointforCD2. (7)CVPcomputations.Fillintheblanksforeachofthefollowingindependentcases.caseRevenuesVariableCostsFixedCostsTotalC

25、ostsOperatingIncomeContributionMarginpercentagea$500$800$1,200b$2,000$300$200c$1,000$700$1,0003. (10)ReturningtotheTop-Spincarbon-fibermachineproject,assumethatTop-Spinisanonprofitorganizationandthattheexpectedadditionaloperatingcashinflowsare$100,000inyears1through5and$90,000inyear5.Thenetinitialin

26、vestmentis$371,000(newmachine,$300,000plusadditionalworkingcapital,$60,000minusterminaldisposalvalueofoldmachine,$11,000).Allotherfactsareunchangedafive-yearusefullife,noterminaldisposalvalue,andan8%RRR.Year5cashinflowsare$100,000,whichincludesa$10,000recoveryofworkingcapital.(P/A,8%,5)=3.993(P/A,10

27、%,5)=3.791(P/A,12%,5)=3.605Calculatethefollowing:(1) Netpresentvalue(2) Payback(3) Internalrateofreturn4. MaryFrostisconsideringsellingDO-Allsoftware,ahome-officesoftwarepackage,atacomputerconventioninChicago.Thesellingpriceis$200,thevariablecostais$120.Shemustpaytocomputerconventions,Inc.offersMary

28、threerentalalternatives:Option1:$2000fixedfeeOption2:$800fixedfeeplus15%ofconventionrevenues.A. (1)calculatethebreakevenpointinunitsforoption1andoption2(2) calculatethedegreeofoperatingleverageatsalesof40unitsfortheteorentaloptions.(Atthisquantity,Marysoperatingincomeis$1200)B. SupposeMarychooseoption2,shewouldpay$800fixe