管理会计(F2)选择题题库-2016

管理会计（管理会计（F2）选择题题库---2016单项选择题Thesalesmanagerhaspreparedamanpowerplantoensurethatsalesquotasfortheforthcomingyearareachieved.Thisisanexampleofwhattypeofplanning? (B)AStrategicplanningBTacticalplanningC OperationalplanningDCorporateplanning(B)Whichofthefollowingstatementsiscorrect?(B)AManagementaccountingsystemsprovideinformationforuseinfulfillinglegalrequirementsBManagementaccountingsystemsprovideinformationfortheuseofdecision-makerswithinanorganisationCManagementaccountingsystemsprovideinformationforusebyshareholdersDManagementaccountingsystemsprovideinformationforusebytaxauthoritiesWhichofthefollowingwouldbedataratherthaninformation?(B)ASalesincrease/decreaseperproductinlastquarterBTotalsalesvalueperproduct

CSalesmadepersalesmanasapercentageoftotalsalesDSalesstaffcommissionasapercentageoftotalsalesWhichofthefollowingwouldbeclassedasindirectlabour?AAssemblyworkersinacompanymanufacturingtelevisionsAstoresassistantinafactorystorePIasterersinaconstructioncompanyAconsultantinafirmofmanagementconsultantsAcompanymakeschairsandtables.Whichofthefollowingitemswouldbetreatedasanindirectcost?BMetalusedforAWoodusedtomakeachairthelegsofachairBMetalusedforCFabrictocovertheseatofachairDThesalaryofthe6.6.Whichofthefollowingbestdescribesacontrollablecost?Acostwhicharisesfromadecisionalreadytaken,whichcannot,intheshortrun,bechanged.Acostforwhichthebehaviourpatterncanbeeasilyanalysedtofacilitatevalidbudgetarycontrol comparisons.

Acostwhichcanbeinfluencedbyitsbudgetholder.Aspecificcostofanactivityorbusinesswhichwouldbe7.7.Whichofthefollowingbestdescribesaperiodcost?Acostthatrelatestoatimeperiodwhichisdeductedasexpensesfortheperiodandisnotincludedintheinventoryvaluation.BAcostthatcanbeeasilyallocatedtoaparticularperiod,withouttheneedforarbitraryapportionmentbetweenperiods.CAcostthatisidentifiedwithaunitproducedduringtheperiod,andisincludedinthevalueofinventory.Thecostistreatedasanexpensefortheperiodwhentheinventoryisactuallysold.DAcostthatisincurredregularlyeveryperiod,egeverymonthorquarter.8.Fixedcostsareconventionallydeemedtobewhichofthefollowing?(D)AConstantperunitofoutput BOutsidethecontrolofmanagementCEasilycontrolledDConstantintotalCEasilycontrolledDConstantintotalwhenproductionvolumechanges■Graphsl＞梢1t阳GraptiC■Graphsl＞梢1t阳GraptiCWhichoneoftheabovegraphsillustratesthecostsdescribedAlinearvariablecost-whentheverticalaxisrepresentscostincurred.(B)AGraph1BGraph2CGraph4DGraph5WhichoneoftheabovegraphsillustratesthecostsdescribedAfixedcost-whentheverticalaxisrepresentscostincurred.AGraph1BGraph2CGraph3DGraph6WhichoneoftheabovegraphsillustratesthecostsdescribedAlinearvariablecost-whentheverticalaxisrepresentscostperunit.(A)AGraph1BGraph2CGraph3DGraph6WhichoneoftheabovegraphsillustratesthecostsdescribedAsemi-variablecost-whentheverticalaxisrepresentscostincurred.(C)DGraph5AGraph1BGraph2CGraph4

DGraph5WhichoneoftheabovegraphsillustratesthecostsdescribedAstepfixedcost-whentheverticalaxisrepresentscostincurred.(A)AGraph3BGraph4CGraph5DGraph6Aproductionworkerispaidasalaryof$650permonth,plusanextra5centsforeachunitproducedduringthemonth.Howisthistypeoflabourcostbestdescribed?(D)AAvariablecostBAfixedcostCAstepcostDAsemi-variablecostAtotalcostisdescribedasstayingthesameoveracertainactivityrangeandthenincreasingbutremainingstableoverarevisedactivityrangeintheshortterm.Whattypeofcostisthis?(D)AAfixedcostBAvariablecostCAsemi-variablecostDAsteppedfixedcostWhatistheeconomicbatchquantityusedtoestablish?Optimal(C)AreorderquantityBrecorderlevelAreorderquantityBrecorderlevelCorderquantityDinventorylevelforproductionCorderquantityAcompanydeterminesitsorderquantityforarawmaterialbyusingtheEconomicOrderQuantity(EOQ)model.WhatwouldbetheeffectsontheEOQandthetotalannualholdingcostofadecreaseinthecostoforderingabatchof(D)EOQTotalannualAHigherLowerBHigherHigherCLowerHigherDLowerLowerrawmaterial?holdingcost14.Over-absorbedoverheadsoccurwhenholdingcostofadecreaseinthecostoforderingabatchof(D)EOQTotalannualAHigherLowerBHigherHigherCLowerHigherDLowerLowerrawmaterial?holdingcost14.Over-absorbedoverheadsoccurwhen(A)AbsorbedoverheadsexceedactualoverheadsAbsorbedoverheadsexceedbudgetedoverheadsActualoverheadsexceedabsorbedoverheadsActualoverheadsexceedbudgetedoverheads15.Budgetedoverheads$690,480Budgetedmachinehours15,344Actualmachinehours14,128Actualoverheads$679,550Basedonthedataabove,whatisthemachinehourabsorptionrate(tothenearest$)?(B)A44permachinehourB45permachinehourC48permachinehourD49permachinehour16.Absorptioncostingisconcernedwithwhichofthefollowing?ADirectmaterialsBDirectlabourCFixedcostsDVariableandfixedcostsCFixedcosts17.Thefollowingstatementshavebeenmadeaboutlifecyclecosting.Lifecyclecostingcanbeappliedtoproductswithashortlifecycle.Productlifecyclecostingisnotwell-suitedforusewithinbudgetarycontrolsystems.Whichoftheabovestatementsis/aretrue?2onlyA1only2onlyCNeither1nor2Both1and2CNeither1nor2Both1and218.Thefollowingstatementshavebeenmadeabouttargetcosting.(1)Targetcostingmakesthebusinesslookatwhatcompetitorsareofferingatanearlystageinthenewproductdevelopmentprocess.(2)Costcontrolisemphasisedatthenewproductdesignstagesoanyengineeringchangesmusthappenbeforeproductionstarts.Whichoftheabovestatementsis/aretrue?(D)2onlyA1only2onlyCNeither1nor2Both1and2

CNeither1nor2Both1and2Thefollowingstatementshavebeenmadeabouttargetcosting.(1)Targetcostingisinappropriateforanewproductthathasnoexistingmarket.(2)Itmaybeacceptableforatargetcostforanewproducttobeexceededduringthegrowthstageofitslifecycle.Whichoftheabovestatementsis/aretrue?(B)B2onlyA1onlyB2onlyCNeither1nor2DBoth1and2CNeither1nor2DBoth1and2Thefollowingstatementshavebeenmadeaboutthroughputaccounting.(1)Whenthroughputaccounting(TA)isused,theaimshouldbetohavesufficientinventoriestoovercomebottlenecksinproduction.(2)Throughputaccountingisbasedontheassumptionthatintheshortrun,mostfactorycosts,otherthanmaterials,arefixed.Whichoftheabovestatementsis/aretrue?(B)1only2only1onlyCNeither1nor2DBoth1and2CNeither1nor2DBoth1and2Thefollowingstatementshavebeenmadeaboutactivitybasedcosting.;''

(1)ImpIementationofABCisunlikelytobecost-effectivewhenvariableproductioncostsarealowproportionoftotalproductioncosts.(2)InasystemofABC,forcoststhatvarywithproductionlevels,themostsuitablecostdriverislikelytobedirectlabourhoursormachinehours.Whichoftheabovestatementsis/aretrue?(B)1only2only1onlyCNeither1nor2Both1and2CNeither1nor2Both1and2Inthetheoryofconstraintsandthroughputaccounting,whichofthefollowingmethodsmaybeusedtoelevatetheperformanceofabindingconstraint?(C)(1)Acquiremoreoftheresourcethatisthebindingconstraint.(2)Improvetheefficiencyofusageoftheresourcethatisthebindingconstraint.A1onlyB2onlyA1onlyC1and2DNeither1nor2C1and2DNeither1nor2Thefollowingstatementshavebeenmadeaboutlifecyclecosting.(1)Lifecyclecostingismoreusefulforplanningthanforcontrolpurposes.

'slife(2)'slifebydecisionstakenintheearlystageofaproductcycle.Whichoftheabovestatementsis/aretrue?(D)2onlyA1only2onlyCNeither1nor2DBoth1and2CNeither1nor2DBoth1and2Thefollowingstatementshavebeenmadeaboutactivitybasedcosting.(1)Activitybasedcostsarenotthesameasrelevantcostsforthepurposeofshort-rundecision-making.(2)Activitybasedcostingisaformofabsorptioncosting.Whichoftheabovestatementsis/aretrue?2onlyA1only2onlyCNeither1nor2DBoth1and2CNeither1nor2DBoth1and2Thefollowingstatementshavebeenmadeaboutactivitybasedcosting.(1)InasystemofABC,apportionmentofsomeoverheadcostsmayneedtobedoneonanarbitrarybasis.(2)Thecostsofintroducingandmaintaininganactivitybasedcostingsystemmayexceedthebenefitsofsuchacostingsystem.Whichoftheabovestatementsis/aretrue?(D)2onlyA1only2onlyCNeither1nor2DBoth1and2CNeither1nor2DBoth1and2Thefollowingstatementshavebeenmadeabouttargetcosting.(1)Targetcostingensuresthatnewproductdevelopmentcostsarerecoveredinthetargetpriceforthe product.(2)Acostgapisthedifferencebetweenthetargetpriceandthetargetcost.Whichoftheabovestatementsis/aretrue?(C)2onlyA1only2onlyCNeither1nor2DBoth1and2CNeither1nor2DBoth1and2Inwhichofthefollowingwaysmightfinancialreturnsbeimprovedoverthelifecycleofaproduct?(1)Maximisingthebreakeventime.(2)Minimisingthetimetomarket.Minimisingthelengthofthelifecycle.A1and2onlyB1and3onlyA1and2onlyB1and3onlyC2onlyD2and3onlyC2onlyD2and3onlyThefollowingstatementshavebeenmadeabouttargetcosting.(1)Targetcostingisnotwell-suitedforservicesthathavealargefixedcostbase.

(2)Costsmaybereducedintargetcostingbyremovingproductfeaturesthatdonotaddvalue.Whichoftheabovestatementsis/aretrue?(D)A1onlyB2onlyA1onlyCNeither1nor2DBoth1and2CNeither1nor2DBoth1and2Thefollowingstatementshavebeenmadeaboutactivitybasedcosting.(1)Activitybasedcostsarenotthesameasrelevantcostsforthepurposeofshort-rundecision-making(2)ActivitybasedcostingisaformofabsorptioncostingWhichoftheabovestatementsis/aretrue?(D)A1onlyB2onlyA1onlyCNeither1nor2DBoth1and2CNeither1nor2DBoth1and2Thefollowingstatementshavebeenmadeabouttargetcosting.(1)Atargetcostgapisthedifferencebetweenthetargetcostforaproductanditsprojectedcost.(2)Productsshouldnotbemanufacturedifthereisatargetcostgap.Whichoftheabovestatementsis/aretrue?(A)A1onlyB2onlyA1onlyCNeither1nor2DBoth1and2

CNeither1nor2DBoth1and2Thefollowingstatementshavebeenmadeaboutthroughputaccounting.(1)Inventoryhasnovalueandshouldbevaluedat$0.(2)Efficiencyismaximisedbyutilisingdirectlabourtimeandmachinetimetofullcapacity.Whichoftheabovestatementsis/aretrue?(C)A1onlyB2onlyA1onlyCNeither1nor2DBoth1and2CNeither1nor2DBoth1and2Thefollowingstatementshavebeenmadeaboutactivitybasedcosting.(1)Intheshortrun,alltheoverheadcostsforanactivityvarywiththeamountofthecostdriverfortheactivity.(2)Acostdriverisanactivitybasedcost.Whichoftheabovestatementsis/aretrue?(C)A1onlyB2onlyA1onlyCNeither1nor2DBoth1and2CNeither1nor2DBoth1and2Thefollowingstatementshavebeenmadeabouttargetcosting.(1)Thevalueoftargetcostingdependsonhavingreliableestimatesofsalesdemand.(2)Targetcostingmaybeappliedtoservicesthatareprovidedfreeofchargetocustomers,suchascostsofcall

centrehandling.Whichoftheabovestatementsis/aretrue?(A)A1onlyB2onlyA1onlyCNeither1nor2DBoth1and2CNeither1nor2DBoth1and2Thefollowingstatementshavebeenmadeaboutlifecyclecosting.(1)Animportantuseoflifecyclecostingistodecidewhethertogoaheadwiththedevelopmentofanewproduct.(2)Lifecyclecostingencouragesmanagementtofindasuitablebalancebetweeninvestmentcostsandoperatingexpenses.Whichoftheabovestatementsis/aretrue?(D)A1onlyB2onlyA1onlyCNeither1nor2DBoth1and2CNeither1nor2DBoth1and2Thefollowingstatementshavebeenmadeabouttraditionalabsorptioncostingandactivitybasedcosting.(1)Traditionalabsorptioncostingmaybeusedtosetpricesforproducts,butactivitybasedcostingmaynot.(2)Traditionalabsorptioncostingtendstoallocatetoomanyoverheadcoststolow-volumeproductsandnotenoughoverheadstohigh-volumeproducts.Whichoftheabovestatementsis/aretrue?(C)

A1onlyB2onlyCNeither1nor2Both1and2A1onlyB2onlyCNeither1nor2Both1and2Forwhichoneofthefollowingreasonswouldthechoiceofpenetrationpricingbeunsuitableforaproduct duringtheinitialstageofitslifecycle?(B)TodiscouragenewentrantstothemarketToincreasethelengthoftheinitialstageofthelifecycleToachieveeconomiesofscaleTosetapriceforaproductthathasahighpriceelasticityofdemandThefollowingstatementshavebeenmadeabouttheuseofeXpectedvaluesfordecision-makingunderconditionsofuncertainty.Expectedvaluesareusedtosupportarisk-averseattitudetodecision-making.Expectedvaluesaremorevaluableasaguidetodecision-makingwheretheyrefertooutcomeswhichwilloccurmanytimesover.Whichoftheabovestatementsis/aretrue?(B)A1only B2onlyCNeither1nor2 DBoth1and2Whichofthefollowingstatementsaboutrelevantcostingis/arecorrect?(C)Anopportunitycostisdefinedastherelevantcostoftakingabusinessopportunity.Businessdecisionsshouldbetakenonthebasisofwhethertheyimproveprofitorreducecosts.A 1onlyiscorrect B2onlyiscorrectCNeither1nor2iscorrect DBoth1and2arecorrectTheproductisprotectedbyapatentExpecteddemandandthepricesensitivityofcustomersforthenewproductareunknownWhentheproductisexpectedtohavealonglifecycleTheproductisprotectedbyapatentExpecteddemandandthepricesensitivityofcustomersforthenewproductareunknownWhentheproductisexpectedtohavealonglifecycleTomaximiseshort-termprofitabilityABC

Thefollowingstatementshavebeenmadeaboutrelevantcosting.Sunkcostscanneverbearelevantcostforthepurposeofdecision-making.Ifacompanychargestheminimumpriceforaproductorservice,basedonrelevantcosts,itwillnotimproveitsoverallprofitability.Whichoftheabovestatementsis/aretrue?(D)A1only B2onlyCNeither1nor2 DBoth1and2Thefollowingstatementshavebeenmadeaboutfullcostpluspricing.Chargingpricesatfullcostplusafixedmarginforprofitwillensurethatthebusinesswillmakeaprofitineachperiod.Fullcostpluspricingcanleadtounder-andover-pricingofproductsWhichoftheabovestatementsis/aretrue?(B)A1only B2onlyCNeither1nor2 DBoth1and2'responsetothenewproduct.'responsetothenewproduct.Thefollowingpay-offtablehasbeenpreparedAP1BP2CP3DP4AP1BP2CP3DP4PfobabtistyPncePi$聪pgsPficeP3$PriceP4$Price6.叫5.50e.flOe.soUnitcorttnbution$.504.5&WeeklydemandUnitsUnitsUnitsLimb&#stpossible03110,000e.o7.ao&MostlikelyOSe.ooo7,5007.cooe.oooWorstp0?s.ooo4.MD3,000IfthechoiceofsellingphcEisbasedonamaximaxdecisicnrule,whichpncewuldbeselected?Theconstraintsinalinearprogrammingproblemareasfollows:3x+4.8y 120,000(GradeAlabourhours)5x+4y160,000(GradeBlabourhours)x30,000(SalesdemandproductX)y20,000(SalesdemandProductY)X,y>0Theobjectivefunctionistomaximisetotalcontribution:20x+30y.AgraphoftheconstraintsisasfollowsWhereistheoptimalsolutiontothelinearprogrammingproblem?Whereistheoptimalsolutiontothelinearprogrammingproblem?APointA BPointB CPointC(C)DPointDAdecisiontreeisawayofrepresentingdecisionchoicesintheformofadiagram.Itisusualfordecision treestoincludeprobabilitiesofdifferentoutcomes.Thefollowingstatementshavebeenmadeaboutdecisiontrees.Eachpossibleoutcomefromadecisionisgivenanexpectedvalue.Eachpossibleoutcomeisshownasabranchonadecisiontree.Whichoftheabovestatementsis/aretrue?(B)A1only B2onlyCNeither1nor2 DBoth1and2Thefollowingstatementshavebeenmadeaboutcostpluspricing.Apriceinexcessoffullcostperunitwillensurethatacompanywillcoverallitscostsandmakeaprofit.Costpluspricingisanappropriatepricingstrategywhenjobsarecarriedouttocustomerspecifications.Whichoftheabovestatementsis/aretrue?(B)A1only B2onlyCNeither1nor2 DBoth1and2Thefollowingstatementshavebeenmadeaboutsolvinglinearprogrammingproblemsforbudgetingpurposes.Slackoccurswhenlessthanthemaximumavailableofalimitedresourceisrequired.Whenthelinearprogrammingproblemincludesaconstraintforminimumsalesdemandforaproduct,theremaybeasurplusforsalesdemandintheoptimalsolution.Whichoftheabovestatementsis/aretrue?(D)A1only B2onlyCNeither1nor2 DBoth1and2Thefollowingstatementshavebeenmadeaboutdecision-makingunderconditionsofuncertainty.(1)Expectedvalueisamorereliablebasisfordecision-makingwherethesituationandoutcomewilloccurmanytimesthanforaone-offdecision.(2)Arisk-aversedecisionmakeravoidsallrisksindecision-making.Whichoftheabovestatementsis/aretrue?(A)A1only B2onlyCNeither1nor2 DBoth1and2Whichmethodofpricingismosteasilyappliedwhentwoormoremarketsfortheproductorservicecanbekeptentirelyseparatefromeachother?(A)APricediscrimination BProductlinepricingCSkimming DVolumediscounting50.Whichofthefollowingstatementsaboutdecisiontreesis/arecorrect?(B)Adecisiontreecanbeusedtoidentifythepreferreddecisionchoiceusingtheminimaxregretdecisionrule.Adecisiontreeislikelytopresentasimplifiedrepresentationofreality.A1onlyiscorrect B2onlyiscorrectCNeither1nor2iscorrect DBoth1and2arecorrectAcompanymakesandsellsfourproducts.Directlabourhoursareascarceresource,butthecompanyisabletosub-contractproductionofanyproductstoexternalsuppliers.Thefollowinginformationisrelevant

ProductWX¥Z$perunit$perunit$perunit$perunitSalesprice1001214Vanablecost85812Costofexternalpurchase97110i13Directlabourhoursperunit0.10.30250.2Inwhatorderofpriontyshouldthecompanymaketheseproductsin-house,ratherthanpurchasethemexternalIV? (A)AW,Y,XthenZ BW,乙XthenYCX,乙WthenY D乙X,YthenWAbenefitsacrificedbytakingonecourseofactioninsteadofthemostprofitablealternativecourseofactionisknownas: (A)AAnincrementalcostCArelevantcostAAnincrementalcostCArelevantcostDAsunkcostThefollowingdecisiontreeshowsfourdecisionoptions:1,2,3and4g,现n.m恤皿g.ooQs.o呱14.M0Usingtheexpectedvaluerule,whichchoiceshouldbemadesoastooptimisetheexpectedbenefit?(D)Choice2Choice4Choice2Choice4C Choice3Goodinformationshouldhavecertainqualities.Whichofthefollowingarequalitiesofgoodinformation? 1CompIete2Extensive 3Relevant 4Accurate(BA1,2and3 B 1,3and4C 2and4 DAllofthemOverwhichofthefollowingisthemanagerofaprofitcentrelikelytohavecontrol?Selling (ii)Controllablecosts(iv)Capitalinvestmentinthecentre(i),(ii)and(iii)(iv)Capitalinvestmentinthecentre(i),(ii)and(iii)(i)and(ii)A Alloftheabove BC (i),(ii)and(iv) DWhichofthefollowingstatementsis/aretrueaboutgroupbonusschemes?(CGroupbonusschemesareappropriatewhenincreasedoutputdependsonanumberofpeopleallmakingextraeffortWithagroupbonusscheme,itiseasiertoawardeachindividual'sperformaneeNon-productionempioyeescanberewardedaspartofagroupincentiveschemeA(i)only B(i)and(ii)onlyC(i)and(iii)only D(ii)and(iii)onlyFactoryoverheadscanbeabsorbedbywhichofthefollowingmethods?(A)(ii)Machinehours(iv)$xperunitand(ii)only(ii)Machinehours(iv)$xperunitand(ii)only,(iii)and(iv)only(iii)AsapercentageofprimecostA(i),(ii),(iii)and(iv) BC(i),(ii)and(iii)only

Whichofthefollowingwouldbethemostappropriatebasisforapportioningmachineryinsuraneecoststocostcentreswithinafactory?(C)ThenumberofmachinesineachcostcentreAThenumberofmachinesineachcostcentreThefloorareaoccupiedbythemachineryineachcostcentreThevalueofthemachineryineach