2023年管理会计选择题题库

管理睬计(F2）选择题题库-－-20２3单项选择题Tｈｅsａlｅsmanageｒｈａspreparｅｄamanpowｅｒｐlaｎtoｅnsｕreｔhatsalｅsquotasｆorthefｏrthcomｉngyｅarareａｃhｉeｖed.Thｉsisａnexampleｏfwhattｙpeofplａnning？(Ｂ)ASｔraｔegiｃplannｉngBＴacｔicalpｌａnningCＯperａtionalplａnniｎgDCoｒporateｐｌａnning2．Whichofｔｈefollowingstatｅｍｅnｔsiscoｒreｃｔ?（B)AManａｇeｍentａccoｕntingｓysteｍsproｖiｄｅinforｍationforuseinｆｕlfｉllinｇlegａlreｑｕiremenｔsＢManaｇｅｍeｎtaccｏｕｎtingsysｔemｓprovｉdｅｉnｆorｍaｔｉoｎfortheｕseofｄecision-maｋeｒsｗithiｎａｎorｇａnｉｓatｉonCMａnagementacｃｏｕntｉngｓyｓtｅmsproｖideinfoｒmａtiｏｎforuｓebyｓhａreholdｅrｓDManageｍｅntacｃouｎtinｇｓystemｓprｏvｉｄeinfｏrmationforusebytaxauｔhoritieｓ3．Whiｃhｏfｔheｆｏlloｗingｗoulｄbedatarａthｅｒｔｈaninｆｏrmaｔioｎ?（B）ASaｌesincｒease/dｅｃreaｓepｅrproductｉnlasｔquarｔｅrＢTotalｓalesvaluepeｒｐroducｔCSalesmaｄeｐｅrsalesmanasaｐeｒcｅntageoftoｔaｌsalesDＳaｌeｓstaｆfcｏmmiｓsｉonａsaｐercentａgeoftotalsaleｓ４．Whichoｆｔhｅfolｌoｗingwoｕldｂｅｃlasｓｅdasindireｃtｌａboｕr?(Ｂ)AＡｓｓembｌyworｋerｓinａｃｏｍｐaｎymaｎuｆacｔｕriｎgtelevisioｎsBAstoｒeｓａｓsiｓtantinafaｃｔｏｒystoreＣPlastｅｒeｒｓiｎaconstrｕctionｃompａｎyDAｃonｓuｌｔantinafirmofmanａｇemｅｎtconsultａnts５.Acompanyｍakｅschaｉrsａndtables.Ｗhichofｔhefｏｌlowingiｔeｍsｗouｌｄbeｔreatedaｓaniｎdiｒectcｏst?(Ｄ）AWoodｕｓｅｄｔoｍａkeachaiｒBMetaｌusedforｔｈｅlegsoｆachairＣFａbriｃｔｏcoveｒtheseaｔoｆachａｉrＤThｅsａlarｙｏｆthｅｓａlesdirectoｒoftｈecompａｎy６．Whicｈｏfthefolｌｏwingbeｓtdescｒｉbeｓacｏｎtrｏllaｂｌecoｓt?（C)AAｃｏstwhichａrｉｓesfromaｄｅcｉsiｏnalｒeadytaｋeｎ,ｗhichcannoｔ,inthｅshｏrｔrun，ｂｅchaｎged.BAcostｆorwｈｉｃhthebehaviｏurpatｔernｃanbeeasｉlyanaｌysｅdtofaｃiｌitatｅvａlｉdbudgｅtaryｃontrolcｏmparｉsｏns.ＣAcostｗhicｈcanbeinfｌｕenceｄｂyiｔｓｂudgethoｌdｅr.DAspecificcoｓtｏfanacｔivityorｂusiｎessｗhｉcｈwｏuldbeａvｏidedifｔｈeａctiｖityorbusinesｓｄidnotexist.7.Wｈichofthｅfollowingbｅstdeｓcribesapｅrioｄcｏst?（A)Ａcosttｈatｒelateｓtｏatimeperiodwhicｈisdedｕcｔeｄaseｘｐｅnｓesｆortheperioｄandisnotincludeｄinthｅｉnventorｙｖaｌuation．BAｃoｓtｔｈatcanbeeａｓiｌｙａlｌocatedtoaｐartｉcularpeｒiod,wiｔhouttｈeneｅdforaｒbitrａｒｙａｐportionmeｎtbetｗeeｎperiodｓ.ＣAcostｔhatｉｓiｄｅnｔifiedwｉtｈaunitproducedｄurｉngｔheｐerｉｏd,andiｓiｎcludedintｈｅvalueofｉnventorｙ.Theｃoｓｔiｓtreaｔedａｓaneｘｐensｅfｏrｔheperiｏdｗhenｔｈeiｎventoｒyｉsaｃtuaｌlｙsｏｌd.DAcｏｓtｔhatisｉｎcurｒeｄrｅgｕｌａrlｙeveryperioｄ，egｅveｒｙmonｔｈoｒｑｕarｔｅr．8.Fiｘeｄcostsａreｃonveｎtionallydeｅｍedtobewhiｃhoｆｔｈefollowiｎg？(Ｄ)AConｓｔaｎtｐerｕnｉtｏfｏｕtpuｔBOutsｉdｅthｅcontroloｆｍanagemｅntCＥａsilycontrolledＤCoｎｓｔanｔiｎｔｏｔaｌｗhenｐrodｕctionｖolumeｃhangeｓ９．．ＷhiｃhonｅｏftｈeａｂｏｖegraphsｉｌｌｕｓtratesｔhecostsdｅscｒibｅdＡlｉnearvａｒiablecｏｓt–ｗhｅnthevｅrtｉcalaｘisｒepｒesentscostｉｎｃurreｄ.(B）AＧｒａpｈ1BGrａph２CGraph4ＤGraｐh5WhicｈoneoftheaｂoveｇraphｓｉllｕsｔratestｈeｃostsdescribedAfｉxedcost–wheｎtheｖｅrticaｌaxiｓrｅprｅsenｔscosｔincｕｒreｄ．（A)AGｒａph1BGrａｐh２CGraｐh3ＤGraｐh6WｈiｃｈoneoftheａbｏvegrａpｈsｉllｕstratesthecostsｄescriｂedAｌineａrvariaｂlecost–whenthｅｖerticalａxisrepｒeｓｅｎtsｃostpｅrunｉt.（Ａ)AGrａｐh1ＢGｒaph２ＣGrａph3DＧraph6ＷｈichonｅｏftheａｂovegｒapｈsilｌuｓｔraｔesｔhecoｓtｓdescribedAｓｅmｉ－varｉablecosｔ–whentheveｒticａlａxisrepreｓentsｃostincurred.(Ｃ)ＡGrａph1BGｒaｐｈ2ＣＧraph4DGraph5WhiｃhoneｏfｔｈｅａboｖｅgｒaphsillustrateｓtheｃｏstsｄｅｓcribedAstｅpfixedcosｔ–wheｎtｈeｖerｔｉcａlａxisｒｅpｒesenｔsｃｏstiｎcurred.(Ａ)AGｒaph3ＢGrapｈ4CGｒａｐｈ５DGraｐh61０.Aprｏｄuctiｏnworkerisｐaidaｓalaryｏf$6５０peｒmｏnｔh,pluｓaneｘtra５cｅｎtsforeachunｉtprodｕｃedduriｎｇtｈemoｎｔh.Ｈowiｓthistｙpeoｆlaboｕrcoｓtbesｔdescriｂed?(Ｄ）AAｖaｒiablecosｔBAｆixedcｏｓｔCＡstepcoｓtDAsｅｍi-variablecost１1.Ａtotａlcoｓｔｉsdｅsｃrｉｂeｄasstａyingｔhｅsａmeｏverａｃerｔaｉnaｃtivｉtyrangｅaｎdthｅnincreasiｎgbutreｍａiniｎgstａbｌeoveraｒevｉseｄactｉvitｙrangｅｉｎｔｈｅｓｈoｒtterm.Whａttypeoｆｃostisthiｓ?（D）AAｆixeｄｃoｓtBＡvariablecosｔＣAsｅmi-vａｒiablｅｃostＤAsteｐpeｄfixｅdcoｓｔ12.Whatiｓtheｅｃonｏmiｃbａtchｑuａｎtｉtyusedtoeｓtablish?Optimａl（C)AreｏrderquａnｔityＢreｃordｅｒｌevelCorｄerｑuantityDinventoryｌevelforprodｕｃtion13．AcompanydetermineｓitｓordeｒqｕａntityｆorarawmａterialbyusingthｅEcｏnomｉcOrdeｒQｕantiｔy（ＥOQ）ｍｏdｅｌ．ＷhatwouldbethｅeffecｔsonｔｈｅＥOＱanｄtheｔｏtalａnnualhｏldingcosｔoｆadecreaseinthｅcｏｓtoforｄｅriｎｇabaｔchｏfraｗmａterial?(D）EOＱToｔaｌannuａｌｈoldingcｏstＡHigｈerＬoweｒBＨigｈeｒHｉgｈerCLoｗeｒHigherDＬｏwｅｒLoｗer14.Over-aｂｓorbedoverｈeadｓocｃｕrｗhｅｎ（A）ＡAbsｏrbｅdoverhｅadseｘｃｅedactualｏverheadsＢＡｂsorｂedｏverhｅadsｅxｃeeｄbuｄgetedoveｒｈｅaｄｓCActuａｌovｅｒheaｄsexceedaｂｓorbedovｅrｈｅadsDＡｃｔuａloverheａdsexcｅedbuｄgetｅｄoverheａdｓ15.Budgetｅdoverｈｅads$６9０，４80Ｂｕdgｅtedmaｃhineｈｏurs15，３44Aｃtuａlmachｉnｅhouｒs１４，12８Actuaｌoｖｅrhｅadｓ$679,５50Bａsedontheｄataaboｖｅ,whatisthemaｃhinehoｕrabsorptionrate(toｔｈｅnｅaresｔ$)?（B）A44permachinehouｒB4５perｍaｃhiｎeｈｏｕrＣ48permacｈinehourD4９perｍachineｈour16.Ａbｓorpｔｉonｃostingｉsconcｅrｎeｄwitｈwhiｃhofthｅｆｏｌloｗｉnｇ?（D)ADiｒecｔmaｔeriaｌｓBDiｒecｔｌａboｕrCＦixedcｏstsDVａriablｅandfｉxedｃｏsts1７．Tｈｅfoｌｌｏwiｎgstatemeｎtｓhaｖeｂｅenmadeaｂoｕtlｉｆecｙcｌｅcostiｎg.(1)Lifecｙcleｃostingｃanｂｅappliedtoprｏducｔswitｈashortliｆecycｌe.（2）Productlifecyclｅｃoｓtingiｓnotwell-suｉｔｅｄforｕsｅｗitｈiｎｂｕdｇetaryｃontｒoｌsystｅｍs.Whiｃhoｆｔhｅabovｅstatｅmentｓis/aｒｅｔrue?(D）A1oｎlyB2ｏnlyCＮｅither1nｏｒ2DBｏth1and２１8.Ｔhｅfｏｌlowinｇsｔateｍentshａveｂｅenmadeabouttargetcoｓtｉng.(1）Ｔarｇetcoｓtinｇmakesthebuｓｉnesｓlｏokａtwhａｔcompｅtiｔｏrsareofferingatanｅａrlystａgｅinthｅｎewproｄuｃｔdeveloｐmentprocess.(2)Ｃｏstcontｒolｉｓｅmpｈaｓisedaｔtｈenｅwproductdesignstageｓoanyengｉneeriｎgchａnｇesmusthappｅnｂeforeｐrｏdｕctionstａrts.Ｗhichoftheaｂｏvesｔａtementｓis/arｅｔｒue?(D）A1onlｙB２ｏnlyＣNeitｈｅｒ１nｏr2DBoth1ａnd２1９.Ｔhefｏｌlowingstａｔemenｔｓhａvebeenｍadeabｏｕｔtargeｔcostiｎg.(1）Taｒｇetcｏstinｇｉsiｎａpｐropｒiateforａnｅwｐroｄｕctthathaｓｎoｅxistiｎgmａｒket.(2)Itmａyｂeａｃcｅpｔablefｏratａｒｇetcｏstfoｒanｅｗｐroｄucttoｂeexceｅdeｄduｒiｎgtheｇｒoｗtｈsｔagｅoｆitslｉfecyclｅ.Wｈicｈｏftheaboｖｅstaｔementsis/aｒｅtrｕe?(B)A1onｌyＢ2ｏnlｙCNeitｈｅｒ1nor2DBoth1and220.Ｔhefollowingsｔatｅmentsｈaveｂｅeｎmａdｅaboutｔhroughputaｃcounting．(１)Whｅｎtｈroughｐutacｃountiｎg(ＴA)isused，theaimshoulｄｂetohavｅsuｆｆiｃｉenｔｉnventｏrieｓtoovｅrｃｏmebottleneｃksｉｎｐroｄuction.(２）Throughputaccountingisｂasedoｎthｅassumptiｏnthａtinｔhesｈｏrｔrun,mｏsｔfａｃtorycｏｓts,oｔｈerthanｍａｔerials,ａrefiｘeｄ.Whicｈoftheabovestａｔementsis/aretｒｕe?(B)Ａ１ｏnlｙB2oｎlyCNeither1noｒ2ＤBoth1ａｎｄ２２1.Tｈefollｏwｉｎgstaｔemｅntshａvebeｅnmadｅaboutａｃtiviｔybasedｃosｔiｎg.；’’（１)ImｐlemeｎtａtiｏnoｆABCｉｓuｎliｋｅｌｙtobecｏｓt-ｅffecｔｉvewhenvａｒiａｂlepｒｏdｕctioncｏstｓａｒealｏwｐropｏrtioｎoｆｔｏtalprodｕｃtioncosts.(2)IｎaｓｙstemofＡＢC,forcｏsｔsｔhaｔvａrywitｈproductｉonlｅveｌs,theｍostｓｕitabｌｅｃostdｒｉverisｌikelｙtｏbeｄｉrｅcｔlａbourhoursormachiｎehouｒs.Whiｃhoftheａbｏvestatemenｔsｉs／aretrue?(B)Ａ1ｏnlyＢ2onlyCNeither1ｎor２DBｏtｈ１and22２．Inｔhetheoｒyofcｏnstraintｓandtｈroｕｇｈpuｔaｃcounｔing，whｉchoｆtｈefｏllowinｇmeｔｈoｄsｍａybeusｅｄtoｅlevaｔetheperｆoｒmａnceoｆaｂiｎdiｎｇcｏnsｔrainｔ？(C)(1）Acquｉremoreｏftｈｅresｏurcetｈaｔisthｅbindiｎgconsｔraint.(2)Iｍprovetｈeefficiencyoｆuｓageｏftheresourｃeｔhatisthｅbindingcoｎｓtraｉnt.A1oｎlyB２oｎlｙC1and２DNeｉtheｒ１nor２２3.Theｆollｏｗｉnｇstatementｓhａvebeｅnｍａｄeabｏutｌｉｆecｙclecoｓting．(1)Liｆecycｌecostingiｓmoreusefulforplanｎiｎｇtｈａnforconｔrｏlpurposes.（2)Mostoｆｔhelifｅcｙclecostsｆoｒaｐrｏductarｅdetｅrｍiｎeｄｂydｅｃisｉonstakｅnintheearlystａgｅofａproｄuct’ｓlifecyｃle.Ｗhichｏftｈｅaｂoｖestａｔementsis/arｅtrｕe?(D）Ａ1oｎlyB2onlyCＮeither１noｒ２DBoｔh1aｎｄ224．Thｅfollowｉngｓｔaｔemenｔｓhavebｅenmaｄeabｏｕｔactivitybasｅdcostｉｎg.（１)Ａｃtiｖityｂasｅdｃostｓarenoｔthesameasrelｅvaｎtcosｔsfｏrthepurposｅoｆsｈｏrt-rundecisioｎ-ｍaｋinｇ.(2)Actiｖityｂasedｃosｔingisafoｒmofabsorｐｔioncostiｎg.Ｗhｉchｏftheabovｅstatemeｎtsis/arｅtrｕe?(D)Ａ1ｏnlyB2ｏnｌyCNeither1nor2DBoth1anｄ225.Tｈｅfｏllowiｎｇｓtateｍｅntshavebeｅnmａｄeabｏutactiｖｉtｙbaｓedcosｔinｇ.(1)InａsyｓtｅmoｆABC,appoｒtioｎmentｏｆsomeovｅrｈｅａdcosｔsmayneeｄtｏbedｏneｏnａnａｒbｉtrarybasis.(2)Thecostsofintｒoｄucinganｄmａinｔainｉngａｎａctiviｔｙbａsｅdcoｓｔingsysteｍｍayexｃeｅdthｅbｅｎefitｓofsｕchacosｔingsystem．Whichｏfｔheabovestaｔementsiｓ/ａrｅtruｅ?(D)Ａ１ｏnlyＢ２onlyＣNeiｔhｅr1nor２DBoth1ａnd２2６.Thefollowｉngｓtateｍentshａｖebeｅnmadeａｂｏutｔａrgｅｔcosting.(1)Tarｇetcｏstingｅｎsｕｒesthaｔｎeｗｐroductdevelopｍentcostsareｒecoveredinthetaｒgetprｉcｅforｔｈｅproducｔ.(2)Acostgapｉsthedifｆerencｅｂetｗeeｎtｈetaｒｇeｔｐrｉceaｎdtｈetargetcosｔ.Wｈｉchofｔｈｅabovestaｔeｍｅntsis/ａretrｕｅ?(C)Ａ1onlyＢ2ｏnlyCNｅitheｒ1nor2DBoｔh１anｄ２27.Iｎwｈichofthefollowingwａysmigｈｔｆｉnanciａlｒetuｒnsbeｉmproｖｅｄovｅrtheｌifecyｃlｅofaprｏduct？(C)(1)Mａxiｍisiｎgthebreａｋeｖｅntime.(２)Ｍinimisiｎｇtheｔｉmetomaｒｋeｔ.(3）Mｉniｍｉsｉngthｅｌengthoftｈｅlｉfｅcycle．A１ａnd2onlyＢ1ａnｄ3ｏnｌyC2onlyD2ａnd３oｎly28.Tｈｅfoｌlowingsｔaｔｅmentsｈavebｅｅnmadeaｂｏuttaｒgetcｏsｔing.（1)Tａｒgetcoｓｔｉｎgｉｓnｏtｗell-suｉtedforｓervicesthaｔｈaveaｌarｇefixeｄcosｔbａsｅ.(２）Cｏsｔｓmaybｅrｅducedintargｅtcｏstiｎgbyｒemovingｐroduｃtfeatｕresｔｈatdonotadｄｖalｕｅ.Ｗhｉcｈoｆtheａbovｅsｔａｔeｍｅnｔsｉｓ／aretrue?(D）A1onlyＢ2onlyCNeitｈer１nor2DBｏth1ａｎd２2９.Tｈeｆollowｉｎｇｓtaｔemeｎｔｓhavｅbeenmadeaｂoｕｔaｃｔｉvitybaｓedcｏｓｔiｎg.(１)Ａctiｖiｔybasｅｄｃoｓｔｓarｅｎottｈｅsaｍeaｓrelｅvaｎｔcostsｆｏrthｅpｕrposｅofsｈｏrt-ruｎｄeｃisｉon-maｋing(2)AcｔivｉｔybasedcosｔｉngｉｓａformofabｓｏrｐtｉoncostｉｎgWｈichoｆtheaｂｏｖｅstａtｅｍentsiｓ/arｅｔrue?(D)A1onｌyB2oｎlyＣNeｉtｈeｒ1ｎor2DＢoth1ａnd2３0．Thefｏllowingstatｅmenｔshavebｅenmａdeaboｕtｔaｒｇetｃosｔing.（1)Atargetcｏsｔgaｐisｔheｄifｆereｎcｅｂｅｔweenthｅtargetcoｓｔｆoraｐroducｔanditｓprｏjectedcoｓt.(２)Productｓsｈouldｎoｔbemanufaｃtuｒediｆtｈereisａtaｒgetcostｇap.Whｉchofthｅaboｖestaｔeｍｅntsｉｓ/aretrue？(Ａ）A1oｎｌyＢ2ｏnｌyＣNeither1nor2DBoth1ａnd２３１.Ｔｈeｆoｌlowingsｔａｔementshavebeeｎmａdeａboutthroughｐuｔaｃcoｕnting.(1）Inventｏryhａsnovalueandshｏｕｌdｂevaluｅdat$0.(２)Efficiencyｉｓmａxiｍisedbyuｔilisiｎgdirectｌaｂourtimｅandmachｉｎetiｍetofｕllcａpaｃity.Ｗhiｃhoftheaboveｓｔatementsis／aｒetruｅ?（C)A１onlyB２onlyCＮeｉther1nｏr2DBoth1anｄ２32.Thｅfollｏwingｓtatｅmentｓｈavebｅenmadeaｂouｔａctiｖiｔybａsedcｏsｔinｇ．(１)Ｉntheshorｔrｕn,alｌtｈｅoverhｅａdcostsforanaｃｔiｖｉtyvaｒywiｔhtheaｍｏｕntoftｈｅcostdriverfoｒｔheaｃtivｉtｙ.(2)Acosｔdrｉverｉｓaｎacｔivitｙbaｓedｃosｔ．Ｗhｉchｏfｔheaboｖeｓｔatemenｔｓis／aｒetｒue?(C)A１onlyB2oｎｌyＣNeithｅr1ｎor2ＤBoth1anｄ233．Tｈｅｆoｌlowｉngstatemenｔshaｖebeenmadeabouｔtaｒｇetcｏsｔiｎｇ．（1）Tｈeｖａｌueoｆtａrｇｅtcostｉnｇｄｅpｅｎｄsoｎhａｖiｎgｒeliabｌｅestimatesｏfsalesdeｍaｎd.(2)Ｔaｒｇeｔcostiｎgｍaybeａpplieｄtosｅrviｃesthatarｅproｖiｄｅdfrｅｅofchargetocustｏｍｅrs,ｓuchascostsｏｆcallcentｒｅhaｎdｌing．Whicｈoftｈeabｏvestaｔemｅntsis/ａreｔrｕe?(A)A1ｏnlyＢ2oｎｌyCNeｉtheｒ1noｒ2DBoth１and234.Theｆｏllowingstａtementshavebeenｍadeabｏutlifecyclｅcosting．（1)Anｉmpｏrtanｔuseoflifecyclecostiｎgistｏdecidewhｅｔhｅｒｔｏgｏaheadｗithtｈedeveｌoｐmｅntoｆａｎewproｄuct.（2)Lifecycleｃostiｎｇencouragesmanagemｅnｔtofindaｓuitableｂalancｅbetweeninveｓtmｅntcoｓtsａndｏｐeraｔｉngeｘpeｎsｅs.Ｗｈichｏftheaboｖｅsｔａtｅｍentsis/aretrue?(Ｄ）A1onｌyＢ2onlyCNeｉther1ｎor2ＤBoｔh1ａnｄ2３5.Ｔｈeｆollｏｗingｓｔaｔementsｈaveｂeenmadeａboｕttraditioｎａlabsｏrptｉｏｎｃｏstｉnｇaｎdａctivitybasedｃostinｇ．（1)Tｒaditionａｌabｓorpｔｉonｃosｔｉngmaｙbeｕｓｅdtosetprｉcｅsforprｏducts,ｂuｔactiｖitybaｓedｃｏsｔingｍaynｏt．(2)Tｒaditiｏnalabsｏrptiｏｎｃostｉngteｎｄstｏaｌlocateｔooｍanyoverheａdcｏsｔstolow－vｏluｍepｒoductsandｎotｅnoughoverheadstohiｇh－voluｍeproｄuｃts.Ｗhichoftheabovｅstａtｅmentsｉｓ/aretrｕｅ?（C）A1oｎlyB2oｎlyCNeither1nor2DBoth1and23６.Forｗhichoneｏfｔhefoｌlｏｗｉｎgreasonｓwoulｄtｈechｏiceｏｆｐenetｒａtｉｏnｐriｃingbeunsuitablefｏrａprodｕctduｒingtheｉnitialｓｔagｅofiｔslifecｙcle？（B)ATodisｃoｕｒagｅｎewｅｎtranｔstothemarkｅｔＢTｏinｃreａsetｈelengtｈofthｅinitialstageoftheｌifecyｃleＣTｏａchievｅeconomiｅsofｓcaleＤTｏsｅtaｐriceｆoraｐroｄucｔthathａsahighprｉceelasｔicityｏfdemand３7.Theｆolｌowiｎgstatemｅntshaveｂeenmaｄeaｂoutｔheuseofｅxｐectｅｄvaluesfoｒdｅｃision-maｋiｎgｕndｅｒcondｉｔｉonsoｆｕncｅrｔainty．（１)Expｅｃtedvaluｅsarｅusedtｏsuｐpoｒtaｒiｓk-averseattitudetodeｃiｓioｎ－mａkiｎg.(２)Exｐｅｃtedvａｌuesａrｅｍoreｖaluａbleaｓagｕidetoｄｅｃision-makinｇｗｈereｔhｅyrefeｒtooutcomｅswhｉｃｈwiｌlｏccurmａnytｉmeｓｏveｒ.Wｈichofｔheaboｖｅｓtatementsis/aｒeｔrue?（B)A１onｌyＢ2onlyCNeｉthｅr1ｎｏr2DBotｈ1anｄ238.Wｈichｏｆthefollowｉngｓtatemenｔsａｂoｕtrelevａnｔcosｔingis/arecoｒreｃt?(Ｃ)(1）Anｏｐｐｏrtｕｎｉtycｏstisdefiｎｅdasthｅrelevantｃoｓtoｆｔakｉnｇａbusｉnｅssｏpportuｎiｔy.(２）Busｉｎｅssdecisioｎsshoulｄbetａkｅnontheｂasisofwhetｈertｈeyｉｍproｖｅpｒofitｏｒｒｅducecoｓｔs.A1onlyｉscorrｅcｔB２ｏnlｙiｓcorreｃtCＮｅither1nor2isｃｏrrecｔDＢoth1anｄ2aｒecorrecｔ３９.Iｎｗhichoneoftheｆollｏｗiｎgｃircumstaｎcｅｓwouｌdthechoiceｏfamaｒｋｅtskiｍminｇpｒicingpolicybeunsuitaｂlefｏraproｄuctdurinｇtheｉniｔialstageofitslifecｙcle?（Ｃ)ATheproductｉsｐrotectedbyapaｔentBEｘpectedｄemanｄandthepriｃesenｓitｉｖitｙofcuｓtｏmersfｏrtｈenewpｒodｕctarｅunkｎowｎCWhentｈeprｏduｃtｉsｅxｐecｔｅdtoｈavｅalongｌifecycleDＴoｍaxｉmiｓeshoｒt－ｔermprｏfitａbｉｌｉｔy40.Thefollowingsｔａtementshａveｂeenmadeaboutrelevａｎｔcosting.(１）Sｕｎｋcｏstscanneverｂearｅleｖaｎtcoｓｔforｔｈepｕrposeofdecisｉon-making．(2)Ifacomｐａnyｃhａrgesthｅminimumpｒiｃｅfｏｒaproductorsｅrvice,baseｄoｎreｌevａntcoｓtｓ,ｉtwillnotiｍprovｅｉｔsoverａllprofitabｉlity.Wｈichoｆtｈeabｏｖｅsｔatementsis/aｒetrue？(D)Ａ1oｎlyＢ２ｏnlyCNeiｔｈer1nor2DＢｏtｈ1and2４1．Thefolｌｏｗiｎgsｔａｔemｅnｔsｈａｖebeenmaｄeaboｕtｆuｌlcosｔpｌuｓprｉｃｉng．(１)Ｃhargingpricesatｆuｌｌｃostpｌusａfｉｘedmａｒgiｎfoｒｐrｏfitwillensｕreｔhａtthebuｓinｅsｓwiｌｌｍａkeaprofitinｅａchｐerioｄ.（2)Fullcoｓtplusprｉciｎｇcanlｅadtouｎder-andovｅr-pricｉngｏｆproducｔsWhiｃhofｔheabｏveｓtatｅmeｎtsis/ａretｒue?(Ｂ）A１onlｙB２ｏnlｙCNeiｔheｒ1nｏｒ2DBｏth1aｎｄ２4２.Acompanywishｅsｔodｅciｄeonasｅlｌingpricｅforaneｗprｏｄucｔ,aｎdwａntsｔoｃhoosetheｐricｅthａtwillpｒｏvideｔheｍoｓｔsaｔiｓfactorｙwｅｅklytotaｌcontribution．Weｅklysalｅsofｅachproductｗilldepｅndoｎtheｐricｅchargeaｎdalsooncustomers’responｓeｔｏtheneｗproduct.Ｔhｅｆollｏwingpay-ｏfftａblehａsｂｅenprepaｒed(C)ＡＰ1BP２ＣP３DP44３.Theconstrainｔsinaliｎearｐrｏgｒaｍｍｉngprobleｍareａsfolｌows:３x+4.8y120,000(GradeＡｌabourｈｏurs)5ｘ＋4y160,00０（GradｅBlabourhours)x30,000(SａｌesｄｅmandｐroｄｕcｔＸ）ｙ2０,000（SａlesｄｅmandＰroductY)x,y≥０Theobjｅｃtivefuｎctｉｏnistｏmaxｉmiseｔotaｌcｏｎｔributiｏn:20x+３0y．AgraphｏｆthecoｎstraintｓisasfollｏwsWhｅrｅisｔheｏpｔｉｍaｌsolutiontoｔhｅlinearpｒograｍｍingproｂlｅｍ?(C）APointAＢPoinｔBＣＰｏintCDPointＤ44.Aｄecisionｔrｅeiｓawａyofrepｒesｅntinｇdeciｓiｏｎchｏicｅｓｉnthｅformofadiagram.Itisｕsuaｌfｏｒdeｃisiｏnｔreｅstoiｎcｌｕdeproｂabｉlｉtiｅsofdifferentoutcomｅs.Thefollowiｎgｓtaｔementshavｅbeeｎmａdeaｂｏutdecisｉontrees.(１)Eachｐossiｂleouｔｃomefｒoｍａdecisionｉsｇiｖenanｅxpectedvａｌue.（2)Ｅachpossibleouｔｃomeisshownａsａｂrancｈonadeｃisｉonｔreｅ.Ｗhicｈoｆｔｈeaｂovｅstａteｍentsis／ａretrue？(Ｂ）A1onlｙB2ｏｎlyCＮｅithｅｒ１noｒ2DBｏth1aｎd2４5．Ｔｈeｆoｌｌowingstatementshavebeenmadｅaboutcｏstpluspriciｎg.(1)Ａｐrｉceineｘcｅssofｆulｌｃｏstｐerunitwilｌensurethatａcoｍpanyｗillcovｅｒalｌitscｏsｔsandmａｋｅａpｒｏfｉｔ.(2)Costpｌuｓｐriｃingisaｎapproｐriaｔepｒicｉngstrategywｈenjoｂsaｒecarrｉedoutｔocｕstomerspeciｆicatｉons.Whiｃｈoｆｔheabｏｖeｓtateｍentsiｓ/aｒetrue?（Ｂ)A1ｏnlｙB2onlyCNeither1noｒ2ＤBotｈ１and246．Theｆollowｉngstateｍentsｈaｖebｅenmaｄeaboｕtｓoｌｖｉnglinｅarpｒoｇrａmminｇproｂleｍsforbｕdgetｉngpurposes.(１)Sｌackoccursｗheｎleｓsthａｎｔhemaxｉmuｍａvaｉlableofalｉmiｔeｄrｅｓouｒceisｒｅquired．(２）Wheｎtｈeliｎeaｒprogrａｍmiｎgpｒobｌemincluｄeｓaｃｏnstraｉnｔfｏrｍｉniｍuｍsaｌesdeｍaｎdfoｒaprodｕcｔ,thereｍaybｅasurｐlusｆoｒsaleｓdemａndintｈeoptimａｌsolution.Whichoｆtｈeaｂovｅsｔateｍentｓｉs/aretrue？(D)Ａ１ｏnｌyB2ｏｎlyCNeitheｒ1nor２ＤＢoth1and247.Tｈefollowingstatemeｎtshaｖｅｂeenmaｄｅabouｔdecｉｓioｎ－mａkinguｎｄｅrconditiｏｎsofｕncｅｒtａinty.（1)Expectｅdｖalｕｅiｓamorereliaｂｌebａsisｆordｅcisｉon－ｍakｉngwhｅrｅtｈesituatｉonandoutcomｅwilloｃcurmａnytimｅｓthanforaonｅ-offdｅcｉsioｎ.（２)Ariｓk－aｖeｒsｅdecisiｏnmakeｒavoidｓallｒisksｉｎdｅcｉsion-makinｇ.Ｗhiｃhoｆtheabovｅstaｔeｍentsｉs/ａretrue？（A）A1onｌyB2onlyCＮeｉtheｒ１noｒ2DBoｔｈ1aｎd2４８.Wｈicｈmｅthoｄofｐriｃingismosteasilyappｌiedwｈｅｎtwｏoｒmoremarketsfｏｒtheｐｒodｕctｏrserviｃｅcaｎｂekeptｅｎtirｅlｙseparaｔefroｍeachothｅr?(Ａ）APriceｄiｓcriminａtioｎBPrｏdｕｃtｌｉneｐrｉｃingCSkimmingDVｏlｕmediscouｎting50.Ｗhicｈofｔhefolｌowiｎgstａtementsaｂoｕtｄecisiontreeｓis/ａrecoｒrecｔ?(B）(1)Adecisionｔreecanbｅusedtｏiｄｅnｔｉfytｈｅpreｆerreｄdeｃisionchｏiceuｓinｇthemiｎimaｘregretdecisiｏnｒule.(2）Ａdｅｃisiontｒeeislikelytoｐｒｅsｅntasｉmｐｌifiedreｐｒesentatioｎofreａliｔy．A1onlyiscorｒecｔＢ2onlyiｓcorrectＣNeithｅr1nor2ｉscorrecｔＤBotｈ1ａnd2ａrｅcｏrrect５1.Acompanymａｋesanｄsｅlｌsfouｒproducts.Directlabｏｕrhourｓareaｓcａｒｃerｅsource,bｕtthecompanｙisablｅtosuｂ－coｎtrａctproｄuctionｏfanyｐroｄｕctsｔoeｘtｅrnａｌsuｐplｉｅrｓ.Ｔhefollowiｎginｆorｍationisｒelｅvant(Ａ)AＷ,Y,XtｈｅnＺＢW，Z,XtｈenYCX,Ｚ,ＷtｈenYＤZ,X,YtｈenＷ52．Aｂenefitsａcrificedbytakingonecourseｏfactioninstｅaｄoftｈemｏstprｏfitaｂleaｌternａtiveｃourseofａctionｉsknowｎas:(A)AAniｎcrementalcｏstBAnｏppoｒtuｎiｔyｃosｔCArelｅvanｔcostＤAsｕnｋｃｏｓt5３.Tｈefｏｌlｏwiｎｇｄｅciｓｉoｎtrｅeshowｓfoｕrdeｃｉsioｎoptions:1,２,3ａnd4Ｕsｉngｔｈeexpｅctedvaluerule，whichchｏiceshｏuｌdｂｅmaｄesｏastooｐｔimisetｈeexpecｔedｂeｎefit?(Ｄ)ＡＣhoｉｃe１BCｈoicｅ2CChoicｅ3DCｈoiｃe454.Goodiｎfｏrｍationshouldｈavecｅrｔaiｎquａlities.Whiｃhoｆｔhefoｌlｏwiｎgareｑuａlitiesofgooｄinfｏrmaｔｉon?1Compｌeｔe2Eｘｔenｓｉｖe３Reｌevant4Ａｃｃuraｔe(B）A1，2aｎd3Ｂ1，3and４C2anｄ４DAllofthem５5.Ｏｖerwhicｈoｆtheｆｏlloｗiｎgisthemanaｇｅrofａpｒofitcentrｅlikelyｔｏｈaveconｔrol?(D）(i)Sellｉｎg(ｉi)Cｏｎｔrollabｌecosｔs(iii)Apｐｏrtioｎeｄhｅadofｆiｃecｏsｔs(iv)CａｐｉtaｌｉnvｅstｍeｎtｉnthecenｔreＡAllｏｆtｈｅaboｖｅB(i），（ii)ａnｄ(iｉi)C(i),(ｉi)and(iv）D（i)ａnd(ii）５6.Wｈｉcｈofthefolｌowｉngｓｔａtemenｔsis／arｅtrueａboｕtgｒoupｂｏnusｓｃｈeｍｅs?(C）(i)Ｇｒｏupｂｏnussｃhemｅsaｒeappropriatｅwhｅniｎcreaｓeｄoutputdeｐendｓonanumbeｒofｐeopｌeallmakｉｎgeｘtraefforｔ(ii)Witｈaｇｒｏuｐboｎusscｈeｍe，itisｅasierｔoａwａｒdｅachｉndividual＇ｓperformance(ｉii)Noｎ-pｒoduｃｔionｅmｐloyeescanｂerewarｄedaspartofagrｏupiｎcｅntiveschｅｍeA(i)onlｙB(i)and(ii)onlyC(i)and(ｉii)onlyD(ii）ａｎd（iii)ｏｎly５7.Ｆａctoｒyoverｈｅadｓcaｎbeａbsｏrbｅｄｂywhicｈofthefｏｌlｏｗingmetｈods?(Ａ）(ｉ)Ｄirecｔlａbourｈours(ii）Machinehouｒs(iii)Ａsaｐerｃeｎtaｇeofｐriｍeｃost(iv)＄xpｅｒunitA(i),(iｉ)，(iｉｉ)anｄ(iv)B（i)ａｎd(ｉi)ｏnｌｙC（ｉ),(iｉ)aｎd（iiｉ）onlyＤ(iｉ）,（iｉi)aｎd(iｖ)onｌｙ5８.Whiｃhofthefoｌloｗingwouｌdbｅthemosｔapｐroprｉatｅｂasisｆorａｐｐortiｏｎinｇmachiｎeryinsuｒancecｏｓｔstｏcoｓtcｅntreｓwiｔhinafacｔoｒy?(Ｃ）ATｈeｎumｂeroｆmaｃhiｎesｉｎeacｈcostcenｔrｅBＴheｆｌoｏrａreａｏccuｐiｅdｂythemacｈinｅrｙｉneachcoｓｔｃeｎｔｒeCThevalｕeofthemachineryineachｃｏstceｎｔｒeＤＴheoperatｉnghourｓoｆｔhemach