p1-英文必做题3.performance management智能选题60道答案解析

题 题 CMA新纲英文Part 题 智能选题60道>每

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

快速添加笔 点击提问，或查看大家对本题的回答 还是不懂？学网课，问老师，轻松搞第2 平均正确率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：未作答正确答案： 只有1“我们能利用统计测试程序来确定是否应对差 点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第3 平均正确率ThefollowingaretherelevantdataforcalculatingsalesvariancesforFortunaCo.,whchsellsitssoleproductintwoThesalesquanttyvarianceforthetwocountries$30$56$156$100您的答案：未作答正确答案：下面是和计算FortunaCo公司销售差异相关的数据，该公司将产品销往Gallia和HelveticalHelvet每个元素产出差异=（实际总量标准总量）*UC（标准单位边际贡献）*标准占有率，将每个元素计算的结果汇总后得到产出差异，比如A际数量有50A标准数量有55B50标准数量有 点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第4 平均正确率ConsiderthefollowingcategoriesofperformanceCustomer-satisfactionInnovationAcruiselineoperatesonanationalscalei ycompetitivemarketplace.Inviewofthisinformation,whichmeasuresshouldthecompanyuseintheevaluationofitsmanagers?IIandIIand您的答案：未作答正确答案： 只有 ，由于该产品线属于竞争激烈的市场，所以考核的指标可以有获利能力客户满意度效率点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第5 平均正确率ABCCompanyhasayearlyrevenueof$20,000,000.Currentyeardirectmaterialcostis$6,000,000,variableoverheadcostis$3,000,000,fixedoverheadcostis$1,000,000.WhichvarianceshouldthemanagementmostlikelyfocusSalevarianceofDirectmaterialsvarianceofVariableoverheadvarianceofFixedoverheadvarianceof您的答案：未作答正确答案：ABC公司的年收入为$20,000,000当年直接材料成本是$6,000,000变动制造费用是$3,000,000A$600,000 = = ：Mostlikelyfocus点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第6 平均正确率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：未作答正确答案：Marino公司的Northern分部近几年的剩余收益一直保持为正值。Northern分部目前正考虑投资于一个新项目，该项目会投资回报率(returnoninvestment,ROI)等于利润金额除以事业部的投 RRD选项：lowerthedivision’soverallreturnoninvestment(ROI)butincreaseits 点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第7 平均正确率Afirmpreparedasegmented estatementthatincludedthefollowingdataforitssuburbanmarketingThebestmeasureoftheeconomicperformanceofthesuburbanmarketingsegment您的答案：未作答正确答案：变动 A.B.C.D. 绩效-不可控可追踪固定成本（总公司为你部门花的折旧保险等）=部门贡献-共同成本=营运利润：performanceofthesuburbanmarketing点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第8 平均正确率MackFuelsproducesagasolineaddtive.Thestandardcostsandinputfora500-literbatchoftheaddtivearepresentedbelow.The tiespurchasedandusedduringthecurrentperodareshownbelow.Atotalof140batchesweremadeduringthecurrentperodWhatisMack’sdirectmaterialsyieldvarianceforthisoperat$388.50$388.50$94.50$294.00您的答案：未作答正确答案： （升（升（升EchoEchoProtProt$388.50$388.50$94.50$294.00有50A标准数量有55B实际数量有50标准数量有45：140the点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第9 平均正确率NanjonesCompanymanufacturesalineofproductsdistributednationallythroughwholesalers.PresentedbelowareplannedmanufacturingdatafortheyearandactualdataforNovemberofthecurrentyear.Thecompanyappliesoverheadbasedonplannedmachinehoursusingapredeterminedannualrate.Nanjones’fixedoverheadvolumevarianceforNovember$1,200$10,000$5,000$5,000您的答案：未作答正确答案： 11直接人工工时（实际直接人工工时（基于实际产量的计划工时机器工时（实际机器工时（基于实际产量的计划工时A$1,200B$10,000$5,000$5,000 固定间接费用-SPX 固定间接费用-SPXSQ=100000-21000*5=- ：planbasedon点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第10 平均正确率ThefollowingselectedinformationisfromthefinancialstatementsofBishopCorporationforthelastfiscalBishophasacostofcapitalof10%.Thecompany'seconomicvalueadded(EVA)forlastyear您的答案：未作答正确答案：%D$970,000.©税后净经营性收益(NOPAT)=扣除折旧之后的税后现金性经营收益=收入–现金性经营成本–经营收益的现金 点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第11 平均正确率Bonnert’sFinanceDepartmenthaspurchasedanewcolorcopiersystemfor$10,000thatwillhelpwithrequiredreporting.Bonnert’sITDepartmentwasplanningtopurchaseasimilarsystemforanadditional$10,000buthasrealizedthatthereareenoughsystemresourcesfromtheFinanceDepartment’spurchasethatbothgroupscansharethenewequipmentequally.Inordertofairlyallocatethecommoncostoftheequipment,thecontrollershouldusetheIncrementalcostmethodandallocate$10,000totheFinanceStand-alonecostmethodandallocate$5,000toeachConstantgrossprofitmethodandallocate$5,000toeachNetrealizablevaluemethodandallocate$10,000totheFinance您的答案：未作答正确答案：Bonnrt$10000BonrtT10000购买一个小型系统，并且他们了解到可以从财务部门得到足够的系统资源。两个部门可以共享同样的心设备，为了公平的分摊ü独立成本分配法(stand-alonecost-allocationmethod)根据成本对象的各个使用者信息确定成本分配的权重，每个使用 ：equallyfairly点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第12 平均正确率ManhattanCorporationhasseveraldivisionsthatoperateasdecentralizedprofitcenters.Atthepresenttime,theFabricationDivisionhasexcesscapacityof5,000unitswithrespecttotheUT-371circuitboard,apopulariteminmanydigitalapplications.Informationaboutthecircuitboardfollows.Manhattan’sElectronicAssemblyDivisionwantstopurchase4,500circuitboardseitherinternally,orelseuseasimilarboardinthemarketplacethatsellsfor$46.TheElectronicAssemblyDivision’smanagementfeelsthatifthefirstalternativeispursued,apriceconcessionisjustified,giventhatbothdivisionsarepartofthesamefirm.TooptimizetheoverallgoalsofManhattan,theminimumpricetobechargedforth fromtheFabricationDivisiontotheElectronicAssemblyDivisionshouldbe您的答案：未作答正确答案：Manhattan公司有几个分部，都作为分权化的利润中心进行。UT-371电路板是一种畅销的产品，可以用在很多数字产品上。目前制造分部拥有的过剩产能足以生产该产品5,000件。关于此电路板的资料如下：公司的电子装配分部想要采购4,500件电路板，可以从，也可以在市场上以$46的价格购得相似产品。装配分部的Manhattan公司的目用变动成本作为转移定价的价格。即：企业有剩余产能且转移定价的首要目标就是为了满足企业对于产品的需求时，这：excesscapacityminimum点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第13 平均正确率HarperCompany’sperformancereportindicatedthefollowinginformationforthepastHarper’stotaloverheadspendingvarianceforthemonth$100,000$115,000$185,000$200,000您的答案：未作答正确答案： 分配固定制造费用，每人工工时$100,000$115,000$185,000不利差异$200,000不利差异原理：变动间接费用开支/耗费差异=APXAQ-SPX固定间接费用开支/耗费差异=APXAQ-静 总间接费用开支/耗费差异=实际间接费用成本（变动&固定）-SPXAQ(变动间接费用）-静态 ：totaloverheadspending点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第14 平均正确率HappyTimeIndustriesusessegmentreportingforallofitsdecentralizeddivisions.Ithasseveralproductsthataretransferredfromonedivisiontootherdivisions.HappyTimewantstomotivatethemanagerofthesellingdivisiontoproduceefficiently.Assumingthefollowingmethodsareavailable,theoptimaltransferpricingmethodshouldbeacost-basedtransferpricethatusesactualcost-basedtransferpricethatusesbudgetedvariablecost-basedtransferpricethatusesactualmarket-basedtransfer您的答案：未作答正确答案： 变动成本法(variable-costmethod)按每单位的变动成本来确定转移价格，所以变动成本法加成或者其他成本加 ：motivatethemanageroftheselling点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第15 平均正确率 yzingcompanyoperatons,thecontrolleroftheJasonCorporatonfounda$250,000favorableflexible-budgetrevenuevariance.Thevariancewascalculatedbycomparingtheactualresultswiththeflexiblebudget.ThisvariancecanbewhollyexplainedbyThetotalflexiblebudgetThetotalsalesvolumeThetotalstaticbudgetChangesinunitselling您的答案：未作答正确答案： 差异销量差异静态 点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第16 平均正确率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：未作答正确答案：JoyT 小时，且以该数字为基数分配制造费用。公司实际发生的直接人工小时为10,300小时。该年实际产量所耗用的标准直接人工为9,900个小时；实际发生的变动和固定制造费用分别为$596,000和$410,000。根$24,000$2,000$4,000$22,000 点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第17 平均正确率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：未作答正确答案：$5,750$19,000$25,000$25,000固定间接费用开支/耗费差异=APXAQ-静态 所以固定间接费用开支/耗费差异=APXAQ-静 点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第18 平均正确率Managementdesirestogainadditionalinsightintothefirm’ssalesquanttyvariance.To plishthis,thesales varianceshouldbesubdividedintotheMarketsharevarianceandmarketsizeSalesmixvarianceandmarketshare您的答案：未作答正确答案： ty点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第19 平均正确率CoachCorporatonisconsderingwhchcapacitymeasureisappropriatetouseasthedenominatorlevelofactivtywhenapplyingfixedoverheadtounitsproduced. AssumethatCoachselectsdirectlaborhoursasthecostdriverandthe Whchofthefollowingcapactymeasuresforthedenominator-levelofactivitywouldhaveresultedinanunfavorablevolumeMasterbudgetcapacityNormalcapacityBothnormalcapactyandmasterbudgetcapacNeithernormalcapacitynormasterbudget您的答案：未作答正确答案： w正常产能(normalcapacity)指的是在短期内，每年预期的平均需求，即满足平均客户的需求 产能大的情况会造成产能利用不足而形成不利差异，所以答案是A，正常产能小于210000，点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第20 平均正确率ThefollowinginformationisfromtheaccountingrecordsofSt.CharlesAstaffassistantperformedacomparisonofbudgetandactualdata,andcalculatedanunfavorableoperatingevarianceof$65,750.Theassistantconcludedthatperformancedidnotmeetexpectationsbecausetherewasanunfavorablevarianceinoperating e.Whichoneofthefollowingisthebestevaluationofthispreliminaryconclusion?BoththeconclusionandthevariancecalculationareTheconclusionisincorrect,butthevariancecalculationisTheconclusioniscorrect,butthevariancecalculationcouldbemoreBoththeconclusionandthevariancecalculationare您的答案：未作答正确答案：. 弹 下的收益-实际收 下的收益–静态 280000=212000实际的收益=（15-9.25）*75000-285000=146250之间的差异=65750，说明计算时正确的，但是和原理比较得出的结果是静态 ：comparisonofbudgetandactual点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第21 平均正确率Thebalancedscorecardprovidesanactionplanforachievingcompetitivesuccessbyfocusingmanagementattentiononcriticalsuccessfactors.Whichoneofthefollowingisnotoneofthecompetitivesuccessfactorscommonlyfocuseduponinthebalancedscorecard?CompetitorbusinessInternalbusiness您的答案：未作答正确答案： ©平衡记分卡实施 ：notoneofthecompetitivesuccessfactorsbalanced点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第22 平均正确率Withrespecttoafirm’stransferpricingpolicy,anadvantageofusingadualpricingarrangementisthatprovidesanincentiveforthesupplyingsubunittocontrolexposesthesupplyingsubunittothedisciplineofmarketpromotesgoalcongruencebetweenthesupplyingandbuyingsubunitsofthesimplifiestaxcalculationswhenthebuyingandsupplyingsubunitsaretaxedindifferent您的答案：未作答正确答案： 企业还会使用两种或两种以上的方法来定价，被称为双重定价法(dualpricing)，当两个业务单位之间存在着很多 点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第23 平均正确率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：未作答正确答案：SuperT-shirt公司的生产经理负责该部门的业务以及和生产相关的成本。公司坚持围绕职责开 篮球队赢得了本地大学篮球锦标赛，结果公司的销售部接到一张10,000件T恤衫的订单， 因为收入中心也会有成本费用。利润中心是指既对成本负责又对收入和利润负责的责任中心。投资中心是指既对成本收入 ：operatesasaprofit点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第24 平均正确率DavidBurkeismanagerofclaimsprocessingforContinentalHealthCareSystem.HisperformanceisevaluatedusingvariousmeasuresagreeduponinadvancewithDianeLewis,generalmanager.LewisaskedBurketomendseveralmeasurestoevaluatetheperformanceofhisunitnextyear.WhichoneofthefollowingperformancemeasureswouldlikelyhavetheleastpositiveeffectonBurke’smotivationandperformance?ProcessingcostperAverageprocessingtimeperPercentageofclaimsprocessedaccuraythefirstTotaldollaramountofclaimsprocessedper您的答案：未作答正确答案：DavidBurke是大陆健康公司的索赔处理部门的经理。对他进行考核的指标有多项，这些指标要事先得到总经理DianeLewis的认可。Lewis叫Burke推荐几个指标对其下一年度的业绩进行考核。请问下面哪一个指标将会对Burke的积极性和对于一线部门的，一般来说使用非财务指标的情况较多，原因是非财务指标比较容易被一线经理理解，第二，财务对Bur的积极性和业绩造成最小的正面影响的应该是财务指标，因为财务指标一般考核的都是管理层，题目中的Bur作为一线健康公司的理赔处理部门的经理，对他而言，最容易理解和激励的应该是非财务指标，所以答案是D。ABC：leastpositive点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第25 平均正确率ThebenefitsofmanagementbyexceptionreportingincludeallofthefollowingexceptareductionReportsproductionUnfocusedmanagement您的答案：未作答正确答案：ngntbyxpton点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第26 平均正确率AlbertHathawayrecentlyjoinedBrannenUniversityasthechiefinformationofficeroftheUniversityComputingServicesDepartment.Hisassignedtaskistohelpreducetherecurrentproblemofcostoverrunsduetouncontrolledcomputerusagebytheusercommunity,whileatthesametimenotcurtailingtheuseofinformationtechnologyforresearchandteaching.Toensuregoalcongruence,whichoneofthefollowingalgorithmsshouldbeusedtoallocatethecostoftheUniversityComputingServicesDepartmenttootherdepartmentswithintheuniversity?ActualratetimesactualhoursofcomputerActualratetimesbudgetedhoursofcomputerBudgetedratetimesactualhoursofcomputerBudgetedratetimesbudgetedhoursofcomputer您的答案：未作答正确答案：AlbertHathaway最近加入Brennen大学，被任命为计算机服务部门的首席信息师。他的任务就是帮助解决由于各用户不加控制的使用电脑而造成的成本超支这一老问题，但是同时还不能限制科研和教学上使用。为了确保目标一致，该 用数量作为分配值与实际值进行比较得到绩效评估差异分析的结果题目中说的是解决由于各用户不加控制的使用电脑而造成的成本超支，还不能限制科研和教学上使用，说明公司一贯的成本做的并不合理，实际的数量和的数量之间有很大差异，这样的情况下，为了控制成本超支，同时不影响科学研究，比较合理的选项就是使用标准成本和实际数量进行配比进行。答案是C点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第27 平均正确率TeaneckInc.sellstwoproducts,ProductEandProductF,andhadthefollowingdataforthelastThecompany’ssalesmixvariance$3,300$3,420$17,250$18,150您的答案：未作答正确答案：产品产品有利差异有利差异到组合差异，比如A实际数量有50A标准数量有55B实际数量有50标准数量有45产品值产品值E0.50.55)*12,000*$4.52,700产品F(0.5-0.45)*12,000*$10=6,000合计3300F点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第28 平均正确率OakmontCompanyhastwodivisions,HouseholdAppliancesandConstructionEquipment.ThemanageroftheHouseholdAppliancesDivisionisevaluatedonthebasisofreturnoninvestment(ROI).ThemanageroftheConstructionEquipmentDivisionisevaluatedonthebasisofresidual e.Thecostofcapitalhasbeen12%andthereturnoninvestmenthasbeen16%forthetwodivisions.Ea anageriscurrentlyconsideringaprojectwitha14%rateofreturn.Accordingtothecurrentevaluationsystemformanagers,whi wouldhaveincentivetoundertaketheproject?BothmanagerswouldhaveincentivetoundertaketheNeithermanagerwouldhaveincentivetoundertaketheThemanageroftheHouseholdAppliancesDivisionwouldhaveincentivetoundertaketheprojectwhilethemanageroftheConstructionEquipmentDivisionwouldnothaveincentivetoundertaketheproject.ThemanageroftheConstructionEquipmentDivisionwouldhaveincentivetoundertaketheprojectwhilethemanageroftheHouseholdAppliancesDivisionwouldnothaveincentivetoundertaketheproject.您的答案：未作答正确答案：投资回报率(returnoninvestment,ROI)等于利润金额除以事业部的投 的分部，资本成本小于投资回报，所以RI大于0点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第29 平均正确率NanjonesCompanymanufacturesalineofproductsdistributednationallythroughwholesalers.PresentedbelowareplannedmanufacturingdatafortheyearandactualdataforNovemberofthecurrentyear.ThecompanyappliesoverheadbasedonplannedmachinehoursusingapredeterminedannualNanjones’variableoverheadspendingvarianceforNovember$6,000$2,000$14,000$6,000您的答案：未作答正确答案： 11直接人工工时（实际直接人工工时（基于实际产量的计划工时机器工时（实际机器工时（基于实际产量的计划工时A$6,000B$2,000C$14,000D.$6,000变动间接费用开支/耗费差异=APXAQ-SPX ：basedonplannedmachine点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第30 平均正确率UnderwoodCorporationusesthefollowingformattopresentperformanceresultstotheproductionThisformatmaybeconfusingtotheproductionmanageryear-to-dateinformationisnotafixedoverheadvolumevarianceisnotmoredetailofvariableoverheaditemsshouldbethereportincludesvariancesbeyondthecontrolandknowledgeoftheproduction您的答案：未作答正确答案：$1,000$1,000$500$1,000$100$100$200 题目中给出的差异有价差和量差，其中材料人工间接费用的价差不是生产部经理能够控制的，所以另生产部经理困惑的是：confusingtotheproduction点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第31 平均正确率ManhattanCorporationhasseveraldivisionsthatoperateasdecentralizedprofitcenters.Atthepresenttime,theFabricationDivisionhasexcesscapacityof5,000unitswithrespecttotheUT-371circuitboard,apopulariteminmanydigitalapplications.Informationaboutthecircuitboardfollows.Manhattan’sElectronicAssemblyDivisionwantstopurchase4,500circuitboardseitherinternally,orelseuseasimilarboardinthemarketplacethatsellsfor$46.TheElectronicAssemblyDivision’smanagementfeelsthatifthefirstalternativeispursued,apriceconcessionisjustified,giventhatbothdivisionsarepartofthesamefirm.ThebestprocesstodeterminethepriceultimaychargedbytheFabricationDivisiontotheAssemblyDivisionforthecircuitboardistoestablishthepricebytopestablishthepricebyanarbitrationestablishthepricethroughnegotiationsbetweentheFabrication’sandElectronicAssembly’ssetthepriceequaltothepricethatwouldbechargediftheFabricationDepartmenthadnoexcess您的答案：未作答正确答案：Manhattan公司有几个分部，都作为分权化的利润中心进行 品上。目前制造分部拥有的过剩产能足以生产该产品5,000件。关于此电路板的资料如下：公司的电子装配分部想要采购4,500件电路板，可以从 ü协商定价法(negotiated-pricemethod)涉及协商过程，有时需要在单位之间进行仲裁来确定价格，当两个单位之间利益 根据题意，公司认为从答案是C选项，ABD：apriceconcessionis点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第32 平均正确率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：未作答正确答案：. ：standardcost点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第33 平均正确率ThefollowingperformancereportwaspreparedforDaleManufacturingforthemonthofUsingaflexiblebudget,Dale’stotalsales-volumevariance$4,000$6,000$16,000$20,000您的答案：未作答正确答案： （flexiblebudget）下，销量差异=弹性 ：sales-volume点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第34 平均正确率SimpsonInc.isamajorconsumerelectronicsdistributorwith4regionalsalesofficesinmajorcitiesand12districtsalesofficesinmid-sizedcitiesintheU.S.SalJonesistheRegionalDirectoroftheNewYorkregionalsalesoffice.Jonesisresponsibleformeetingtheregion’ssalesgoals,andcontrollingthecostsoftheregionalofficeandthe4districtofficesinhisregion.TheNewYorkRegioniswhichoneofthefollowingtypesofresponsibilitycenters?CostProfitInvestment您的答案：未作答正确答案：SimpsonInc.是一家电子产品销售公司，在 主要城市有4个经销商办事处，中型城市有12个地区销售处。SalJones是因为收入中心也会有成本费用。利润中心是指既对成本负责又对收入和利润负责的责任中心。投资中心是指既对成本收入：salesgoals,andcontrollingthe点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第35 平均正确率SaraBellows,managerofthe municationsale ,hasthefollowingdepartmentbudget.Billings-longdistance$350,000Billings-phonecard75,000Billings-tollfree265,000Herresponsibilitycenterisbestdescribedascostprofitinvestment您的答案：未作答正确答案：Bellows是一家电信销售公司的销售小组经理，该部门的 开出的账单（给客户）-长途 卡 的接受方）-免 因为收入中心也会有成本费用。利润中心是指既对成本负责又对收入和利润负责的责任中心。投资中心是指既对成本收入 munication点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第36 平均正确率ListedbelowisselectedfinancialinformationfortheWesternDivisionoftheHinzelCompanyforlastIfHinzeltreatstheWesternDivisionasaninvestmentcenterforperformancemeasurementpurposes,whatisthebefore-taxreturnoninvestment(ROI)forlastyear?您的答案：未作答正确答案：行政$ 点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第37 平均正确率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：未作答正确答案：ortune件整理交给生产部门，生产部门对此颇有微词：按正常的方式开工生产，时间不够。然而生产部门还是接受了这一承诺，并把需要的原材料整理成文，交给采购部门以采购所需原材料。采购部门的一位员工把文件资料放错地方，一时找到不到了。待找到后，再向原来正常供货的厂商订货，为时已晚，就找到了一家新的供应商，且这家的报价很有。材料运达后赶紧投入了生产，听从了生产部门管理的指导，跳过了正常的质检程序，以期弥补失去的时间。不幸的是，货物的质量很 ortun的 。 交给生产门，部门对颇有：按正的方工产，间不然而生部门接受了一生务，并需要的原材整理，交给购部采购所原材采购部的一工把文资料地方，时找到了。找到后，再原来供货的商订为时已，就了一家的供，且这的报有 。材达后赶投入了生产听从产部门理 指导，过了的质检序，弥补失的时不幸的，货质量很，给点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第38 平均正确率RichterCompanyhasanunfavorablematerialsefficiency(usage)varianceforaparticularmonth.Whichoneofthefollowingisleastlikelytobethecauseofthisvariance?InadequatetrainingofthedirectlaborPoorperformanceofthe PoordesignoftheproductionprocessorPoorqualityoftheraw您的答案：未作答正确答案： 点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第39 平均正确率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：未作答正确答案：rso$583200108000$1650。rso32709920$10,800不利差异$10,800有利差异=*APSP)=108,000*[($583,200/108,000)-=108,000*($5.4-=$10,800：timelyreportingof点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第40 平均正确率ArkinCo.’scontrollerhaspreparedaflexiblebudgetfortheyearjustended,adjustingtheoriginalstaticbudgetfortheunexpectedlargeincreaseinthevolumeofsales.Arkin’scostsaremostlyvariable.Thecontrollerispleasedtonotethatbothactualrevenuesandactualcostsapproximatedamountsshownontheflexiblebudget.Ifactualrevenuesandactualcostsarecomparedwithamountsshownontheoriginal(static)budget,whatvarianceswouldarise?BothrevenuevariancesandcostvarianceswouldbeRevenuevarianceswouldbefavorableandcostvarianceswouldbeRevenuevarianceswouldbeunfavorableandcostvarianceswouldbeBothrevenuevariancesandcostvarianceswouldbe您的答案：未作答正确答案： 标准，Arkin 有利差异不利差异的判断规则：实际收入边际贡献利润大于 伸手入边际贡献利润，属于有利差异，反之亦然，实际 ：unexpectedlarge点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第41 平均正确率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：未作答正确答案：$13350$1225000987002350A$55,134有利B$73,750有利C$55,134不利D$12,170不利 点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第42 平均正确率ThefollowingaretherelevantdataforcalculatingsalesvariancesforFortunaCo.,whichsellsitssoleproductintwoThesalesmixvarianceforthetwocountries$56$156$150$26您的答案：未作答正确答案：Helvet有利的有利的不利的到组合差异，比如A实际数量有50A标准数量有55B实际数量有50标准数量有45G实际占有率=260/（260+260）=50H也是50G：组合差异=（50%-60%）*3*（260+260）=-156H：所以组合差异=-156+130=-26实际小 点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第43 平均正确率MackFuelsproducesagasolineadditive.Thestandardcostsandinputfora500-literbatchoftheadditivearepresentedbelow.Thetiespurchasedandusedduringthecurrentperiodareshownbelow.Atotalof140batchesweremadeduringthecurrentperiod.WhatisMack’sdirectmaterialsmixvarianceforthis$94.50$388.50$294.00$94.50您的答案：未作答正确答案： （升（升（升EchoEchoProtProt$94.50$388.50$294.00$94.50量有50A标准数量有55B实际数量有50标准数量有45标准）-）：140theadditive点击提问，或查看大家对本题的回答点击提问，或查看大家对本题的回答第44 平均正确率JamesW