管理会计双语考试试卷资料

1、长江大学国际学院2011-2012学年度第1学期管理会计学试卷考试方式：闭卷满分：100分时间：2小时姓名： 学号：班级： 专业：考生注意：1、所有考题请回答在考卷指定位置上；2、请考生务必把专业、班级、学号及姓名 填写在试卷上。Si ngle choiceMultiple-choiceJudgme ntCalculatio nObta ined marksISingle Choice ( 1 xi5 = 15).Several factors affect the classificati on of a cost as direct or in direct.()The materiali

2、ty of the cost in questi onCost allocati onCost assig nmentCost objectA () rema ins un cha nged in total for a give n time period, despite wide cha nges in therelated level of total activity or volume.Variable costB. Fixed cost C. Direct cost D. I ndirect cost3.If your inven tory bala nee at the beg

3、 inning of the month was $ 1,000,you bought $300 duri ng the month ,and sold $ 300 duri ng the mon th, what would be the bala nee at the end of the mon th.( )$1000B. $800C. $1200D. $200The total costs is the sum of fixed costs and variable costs. Fixed costs is $ 2,000 at allqua ntities of un its so

4、ld with in the releva nt ran ge, variable cost per un it is $ 150, so total costs at 40 un its sold equal ()$7,800B. $8,000C. $6,800D. $5,000At the breakeve n point, operat ing in come is by defi niti on ()A. $1B. $0A. $1B. $0C. Not sureD. - $16.0perati ng leverage describes the effects that fixed c

5、osts have on cha nges in operat ing in come as changes occur in units sold and contribution margin. Contribution margin is $3,6OO.Operating in come is $1,600,the degree of operati ng leverage is ()A. 2.25B. 1.67C. 0.67D. 17.The simplest form of quantitative analysis tofit a line to data points is th

6、e high-low method.CostDriver:Machi ne-Hours(X)In direct Manu facturi ng labor costsHighest observation of cost driver80$2,000Lowest observation of cost driver20800Differe nee60$1200The high-low estimate of the cost fun cti on is ()A. $230+$14XB.$400+$20X C. $230+$14.98XD.$200+420X8.ABC compa ny prod

7、uct ion can dy, the unit cost data such as table.itemssumDirect Materials$55.00Direct Labor$15.00Variable Manu facturi ng Overhead$10.00Con tributi on margin rati on is 20%, please use the Variable Costs Additi on Method, the sale price of candy is ()A.$50.00B$100.00C.$45.00D.$56.009.()is any cost t

8、hat isprimarily subject to the in flue nee of a give n resp on sibility center9.()is any cost that isprimarily subject to the in flue nee of a give n resp on sibility centerman ager for a give n period.B. The sunk costD. The quality costB. The sunk costD. The quality costC. The con trollable costThe

9、 start ing point for the operati ng budget is gen erally ()A. The product budgetB. The profit budgetC. The costs budgetD. The revenues budgetVarious cost-behavior patter ns. Select the graph that matches the nu mbered manu facturi ng cost data. Indicate by letter which graph best fits the situation

10、or item described.Electricity bill-a flat fixed charge, plus a variable cost after a certain number of kilowatt-hours are used, in which the quantity of kilowatt-hours used varies proportionately with quantity of units produced.()which aren the categories of costs associated with goods for sale.()Pu

11、rchas ing costsOrderi ng costsPostsales-service costsCarrying costsIn the Top-sp in, he carb on-fiber mach ine costs $ 200,000, has a five-year expected useful lift and gen erates $100,000 uniform cash flow each year. he payback period is ()A.2 years B.1 years C. 3.8 years D.4 yearsVarious cost-beha

12、vior patter ns. Select the graph that matches the nu mbered manu facturi ng 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 gallo nsNext 10,000 gallo nsNext 10,000gallo nsNext 10,000gallo nsAnd so on$1,

13、000 flat fee$0.003 per gallo n used$0.006 per gallo n used$0.009 per gallo n used and so onThe gall ons of water used vary proporti on ately with the qua ntity of producti on.()The selling prices computed under cost-plus pricing are prospective prices. Suppose Aste initial product design results in

14、a $750 full cost for Provalue n .Assuming a 12% marup, Astel sets a prospective price of ()A.$780B.$660C. $825D.$840n Multiple-choice (4刈=36)Recording the costs of resources acquired and used allows managers to see how behave. Con sider two basic types of cost-behavior patter ns found in many acco u

15、nting systems. There are( )A. Variable costsB. Direct costs C. Fixed costs D.In direct costsMost professional accounting organizations around the globe issue statements aboutprofessi onal ethics. There are ()A. Compete ncy B. Confiden tialityC. I ntegrity D. CredibilityWhat guideli nes do man ageme

16、nt acco untants use?()Employ a cost-be nefit approachRecog nize behavioral as well as tech nical con sideratio nIde ntify differe nt costs for differe nt purposesThe key man ageme nt acco unting guideli nesWe define three sectors of the economy and provide examples of companies in each sector.There

17、are ()A. Manu facturi ng-sector compa niesB. Mercha ndis in g-sector compa niesC. Service-sector compa niesD. Direct material costsYou have seen how CVP analysis works, please think about the following assumptions( 假设)wemade duri ng the an alysis. There are ()Chan ges in the levels of reve nues and

18、costs arise only because of cha nges in the nu mber ofproduct (or service) un its sold.Total costs can be separated into two comp onen ts: fixed costs and variable costs.Selling price, variable cost per unit, and total fixed costs are known and constant.When represented graphically, the behaviors of

19、 total revenues and total costs are linear in relati on to un its sold with in a releva nt ran ge.Be sure you un dersta nd that to be releva nt costs and releva nt reve nues they must ()B. Occur in the pastD. Reve nues and costs are releva nt.)B. Occur in the pastD. Reve nues and costs are releva nt

20、.)D. SuppliersC. differ among the alter native courses of actionMajor in flue nces on prici ng decisi ons is (A. customers B. Competitors C. Costs8. The light and dark blue boxes in the exhibitare the financialbudget, which is that part of8. The light and dark blue boxes in the exhibitare the financ

21、ialbudget, which is that part ofB. The operat ing budgetD. The cash budgetB. The operat ing budgetD. The cash budgetC. The budgeted bala nee sheet9. Describe the perspectives of the bala nee scorecard .That are ()A. Finan cial perspectiveB. Customer perspectiveC. Postsales-service Process D. Lear ni

22、n g-a nd-growth perspectiveIIIJudgment ( i 10= 10)Management accounting information and reports do not have to follow setprin ciples or rules.()Cost object is the collect ion of cost data in some orga ni zed way by means of anacco un ti ng system.( )Releva nt range is the band of no rmal activity le

23、vel or volume in which there is a specific relati on ship betwee n the level of activity or volume and the cost in questi on.()The breakeven point (BEP) is that quantity of output sold at which total revenuesequal total costs.()High-low Method estimates cost functions by classifying various cost acc

24、ount as TOC o 1-5 h z variable, fixed, or mixed with respect to the ide ntified level of activity.()Book value of exist ing equipme nt is a past (historical or sunk) cost and therefore, isirreleva nt in equipme nt-replaceme nt decisi ons.()Opport un ity cost is the con tributi on to operati ng in co

25、me that is forgone by notusing a limited resource in its n ext-best alter native use .()A resp on sibility acco unting system could either exclude all uncon trollable costsfrom a man agers performa nee report or segregaresuch costs from the con trollable costs.()Variable costing and absorption costi

26、ng differ in only one respect: how to accountfor fixed manu facturi ng costs. Un der variable costi ng, fixed manu facturi ng costs are excluded from inventoriable costs and are a cost of the period in which they are in curred.( )Under Variable costing, fixed manufacturing cost are inventoriable and

27、 become apart of goods sold in the period whe n sales occur.()IVCalculation (39)(7) CD word is an independent electronics store that sells blank compact disks. CD Word purchases the CDs from Son tek at $ 14 a package (each package contains 10 disks).S on tek pays for all incoming freight. No in spec

28、t ion is n ecessary at CD world because Son tek supplies quality mercha ndise. CD word s annual dema nd is 2,000 packages,at a rate of 250 packages per week. The purchase-Order lead time is two weeks. Releva nt orderi ng cost per purchase order is $ 100.Releva nt carry ing cost per package per year

29、is $ 10.Required:calculate the EOQ from CDcalculate the nu mber of orders that will be placed each yearcalculate the reorder point for CD( 7) CVP computations. Fill in the blanks for each of the following independent cases.caseRevenuesVariableCostsFixedCostsTotal CostsOperat ingIn comeCon tributi on

30、Margin perce ntagea$500$800$1,200b$2, 000$300$200c$1, 000$700$1,000(10) Retur ning to the Top-Sp in carb on-fiber mach ine project, assume that Top-Sp in is a non profit orga ni zatio n and that the expected additi onal operati ng cash in flows are $100,000 in years 1 through 5 and $90,000 in year 5

31、.The net initial investment is $371,000(new mach in e,$300,000 plus additi onal worki ng capital,$60,000 minus termi nal disposal value of old machine,$11,000).AII other facts are unchanged a five-year useful life, no terminal disposal value, and an 8% RRR. Year 5 cash in flows are $100,000, which i

32、n cludes a $10,000 recovery of worki ng capital.(P/A,8%,5)=3.993 (P / A,10%,5)=3.791 (P / A,12%,5)=3.605Calculate the followi ng:Net prese nt valuePaybackIn ternal rate of returnMary Frost is considering selling DO-All software, a home-office software package, at a computer convention in Chicago. Th

33、e selling price is$ 200,the variable costa is $ 120.She must pay to computer conventions, Inc. offers Mary three rentalalter natives:Option 1:$ 2000 fixed 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 operati ng leverage at sales of 40 un its for the teoren tal opti on s.(At this qua ntity,Mary s operati ng in come is $ 1200 )B. Suppose Mary choose option 2 ,she would pay $ 800 fixed