中央电大会计专业《管理会计》练习题答案

经典word整理文档，仅参考，双击此处可删除页眉页脚。本资料属于网络整理，如有侵权，请联系删除，谢谢！中央电大会计专业《管理会计》练习题答案会计专业《管理会计》练习题答案《职业技能实训一》120万元，贡献边际率为60%，其变动成本总额为（A8）万元。2．单价单独变动时，会使安全边际（C同方向变动）3D销售量）4．某企业每月固定成本1000元，单价10元，计划销售量600件，欲实现目标利润800元，其单位变动成本为（D7）元。5．标准成本制度的重点是（B成本差异的计算分析6A调整准备成本）7．本量利分析的前提条件是（A成本性态分析假设B相关范玮及线性假设C变动成本法假设D产销平衡和品种结构不变假设）8A保本点分析B安全性分析）9（A安全边际量实际销售量C安全边际额实际销售量额）10．从保本图得知（C实际销售量超过保本点销售量部分即是安全边际D安全边际越大，盈利面积越大）11A变动成本率B贡献边际销售收入D固定成本保本销售额）12A单位贡献边际B贡献边际率C固定成本总额）13．企业上年销售收入为2000万元，利润为300万元，预计下年度销售收入将增加100目标利润为(B315万元)。14．在长期投资决策评价中，属于辅助指标的是(A投资利润率。15．一般说来，计件工资制下的直接人工费属于(B变动成本。16．在一般情况下，若销售量不变，期末存货量等于期初存货量，全部成本法计算的净收益(D无关系变动成本法计算的净收益。17．在财务会计中，应当将销售费用归属于下列各项中的（D非生产成本18．按照管理会计的解释，成本的相关性是指（A与决策反感有关系的成本特性19．阶梯式混合成本又可称为（A半固定成本20的分类标志是(D成本的性态)。21确的方法是（C回归直线法22．当相关系数r等于+1时，表明成本与业务量之间的关系是（B完全正相关23本总额的措施通常是指降低（B酌量性固定成本24．单耗相对稳定的外购零部件成本属于（C技术性变动成本25下期的成本是（D期间成本26本水平的指标一般是指（B单位变动成本27．在管理会计中，狭义相关范围是指（B业务量的变动范围28确定A，然后才能计算出B的方法时（C散步图法29解。据此可以断定：该企业应用的是（C多步分析程序30依据是（A最高的业务量31．下列应计入制造成本的是（A制造费用32．下列应计入期间成本的是（A管理费用33．下列关于变动成本法描述正确的是（C不受业务量增减变动而固定不变）。34价证券等流动资产的成本是（B付现成本35．产品的销售收入超过其变动成本的金额称为（A边际贡献36A120本80元，固定成本总额__元，全年业务量2000件。则保本点的销售量为（B750件37营条件为基础而制定的标准成本是（C正常标准成本38．企业每年需要对部件__件，外购价格每件15元。该企料如下：直接材料6元，直接人工4.5元,变动制造费用3元,固定制造费用2元则A部件应（A自制39．某人希望连续5年内的每年年末从银行取款5000元，银行年利率为5%用到（C年金现值系数）40(C净现值大于0可行。41A职业定位B退休计划C职业成长E更换工作）42GinsBErgGinsBurgAxElrEDAnDHErmA(A真实需要C教育因素D情感因素E个人价值。43含的三（A探索阶段B具体化阶段D实施阶段）44SupEr理论虽然为职业选择的专业研究提供了理论基础，但是随着职业选择理论的发展，这个理论也渐渐不能适应形势，因为它忽略了(B妇女C不同种族E贫穷的因素。45．在HollAnD的职业象征理论建立在一系列假设基础上，(A现实型和钻研型B艺术型和社会型C冒险型和传统型中的一种。46．约翰?霍伦的理论是建立在他称之为人生定位这一概念伦的理论建立的假设条件：(A在我们的文化中，人可以被归类为：现实型、钻研型、艺术型、社会型、冒险型、传统型中的一种B同时也存在着六种相对应的环境模型：现实型、钻研型、艺术型、社会型、冒险型和传统型C人们寻找着能锻炼自己的和角色D个性和环境决定行为。47．社会认识职业理论产生于阿尔伯特?班杜拉的社会认识论，并试图说明文化、性别、遗传天赋、社会关系和不可预料的论的创立者的是：(B兰特D布朗EHACkEtt)。48响，并通过以下四个主要渠道进行改变(A个人成就B代替学习C社会同化E生理状态和反应)。49．在管理会计中,狭义相关范围是指(B业务量的变动范围。50能反映变动成本法局限性的说法是(D不符合传统的成本观念)。51．在变动成本法下,销售收入减变动成本等于(D贡献边际。52．如果本期销售量比上期增加,其它条件不变,则可断定变动成本法计算的本期营业利润(B一定大于上期)。53有关公式的分母是(A单位贡献边际。54．在其它因素不变时固定成本减少保本点(B降低。55．经营杠杆系数等于1说明(A固定成本等于0)。56．已知上年利润为10万元下一年经营杠杆系数为1.4,销售量变动率为15%,则下一年利润预测数为(C12.1万)。57单一方案决策又称为(A接受或拒绝方案决策)。58．下列各项中属于无关成本的是(A沉没成本)。59．现代企业会计分为两大分支，一是财务会计，二是（B管理会计60本水平的指标一般是指（C变动成本率61依据是（B最高的业务量和最高的成本62．在变动成本法下，产品成本只包括（C变动成本63．成本按其核算的目标分类为(A质量成本C责任成本D业务成本)。64．固定成本具有的特征是(A固定成本总额的不变性B单位固定成本的反比例变动性。65(D变动成本总额的正比例变动性E单位变动成本的不变性。66A新产品开发费D广告费E职工培训费）67．成本性态分析最终将全部成本区分为(A固定成本B变动成本。68．成本性态分析的方法有(A直接分析法B历史资料分析法C高低点法D散布图法E技术测定法。69下列成本项目中属于固定成本的是(A按平均年限法计提的折旧费B保险费C广告费。70．以下属于半变动成本的有(A电话费B煤气费C水电费。71A高低点法B散布图法C回归直线法72B单位变动成本C固定成本总额73C标准成本D预算成本74（A相对性B暂时性C可转化性75一时才能继续计算回归系数，即（Cr=+1Dr→+176．下列各项中，一般应纳入变动成本的有（A直接材料C单独核算的包装材料D按产量法计提的折旧77．下列关于管理会计说法正确的是（B采用会计的，统计的和数学的方法C会计报告不具有法律效力D不要求精确，只计算近似值）78A固定资产折旧B管理人员工资79A销售预算B生产预算D制造费用预算80．现金预算包括（A现金收入B现金支出C现金多余或不足D资金的筹集和运用81A销售预测B利润预测C成本预测D资金需要量预测82都要以一定的收入来源为基础，其收入主要包括(A社会保障B企业年金C商业保险D投资收益E兼职工作收入。83加以修改，通常利用(A提高储蓄的比例B参加额外的商业保险计划D演唱工作年限E进行更多高收益率的投资)途径对退休养老规划方案的进一步修改。84包括以下几个方面：(A退休时间B性别差异C人口结构D经济运行周期E通货膨胀的长期趋势。85老计划的客户必须遵循以下的几点原则(A及早规划原则B弹性化原则C退休基金使用的收益化原则D保证给付的资金满足基本支出，报酬较高的其他投资满足生活品质支出原则E谨慎性原则。86(B退休养老规划的制定，应当视个人的身心需求及实践能力而定E对不确定的收入采取保守型预测。87．为了遵循“保证给付的资金满足基本支出，报酬较高的其他投资满足生活品质支出证给付的资金通常是(A基本养老保险C企业年金E个人商业保险。88机制满足了他们的需求。而客户对于管理财产有“三不：(A客够管理好财产B客户为钱工作了大半辈子，退休后只想过悠闲生活，不想再为钱烦恼，不愿管理财产D客户在特定领域非常少，不擅长管理财产。89SWOT分析包括(A优势B劣势D机遇E挑战。90．DonAlDSupEr创建了一种具有六个阶段的职业选择理论，以下属于这六个阶段的是(A退休准备阶段B明细化阶段C实施阶段D确定阶段E巩固阶段。91有：(A基本养老保险C个人商业保险D企业年金)92生今年58岁，打算后年退休，退休前的收益率为10%，针对张先生的目前状况，理财规划师的理财建议适当的是：(A定期定额投资，选择1-2只管理良好的平衡型基金B定期定额投资，1/3于小盘股票基金，1/3于大盘股票基金，1/3于长期债券资金D适当降低期望收益率，做较为稳健的投资E应尽定制买健康保险计划。93企业年金计划，并分别委托一家基金管理公司作为投资管理人，主体的关系，说法正确的是：(B该企业年金计划中的受委托人是企业年金理事会C该企业年金计划中的受委托人是该家公司E该企业年金计划中的管理人是基金管理公司。94师可以建议其购买(A长期债券B货币市场基金E短期国债)金融产品。95．高先生今年36岁，打算65岁退休，考虑到通货膨胀，他退休后每年生活费需要10万元。高先生预计可以活到85岁，他首先拿出10万元储蓄作为退休基金的启动资金，并打算每年年末投入1率为3%，以下说法正确的是：(B在估算高先生65岁时退休基D经估算高先生65岁时退休基金必须达到的规模为。966%于高先生退休时的退休基金规模，说法正确的是：(A在估算高先生65岁时退休基金的规划时，应采用后付年金法C经估算高先生65岁时退休基金的规模为)。97需求，从而产生一定的资金缺口。为了弥补这一缺口，理财师可A提高储蓄比例B延长工作年限C进行更高收益率的投资D减少退休的花销E增加定期退休基金的投入）98．我国目前的企业年金计划均实行确定缴费计划（DC计划(A个人缴费B企业缴费C投资收益是退休时个人账户资产的组成部分。99描述，正确的是：(B效益良好的企业可以建立企业年金计划E企业年金是一种补充养老保险制度)。100．标准成本控制系统的内容包括(B标准成本的制定C成本差异的账务处理D成本差异的计算分析).请您删除一下内容，O(∩_∩)O谢谢！2015年中央电大期末复习考试小抄大全，电大期末考试必备小抄，电大考试必过小抄ManypeoplehavethesamemixedfeelingswhenplanningatripduringGoldenWeek.Withheapsoftime,theseven-dayChinese请您删除一下内容，O(∩_∩)O谢谢NationalDayholidaycouldbethebestoccasiontoenjoyadestination.However,itcanalsobetheeasiestwaytoruinhowyoufeelaboutaplaceandyoumayemorefatiguedaftertheholiday,duetobattlingthelargecrowds.Duringpeakseason,adreamaboutaplacecanturntonightmarewithoutcarefulplanning,especiallyifyoutravelwithchildrenandolderpeople.AsmostChinesepeoplewilltaketheholidaytovisitdomestictouristdestinations,crowdsandbusytrafficareinevitableatmostplaces.Alsotobeexpectedareincreasingtransportandmodationprices,withthepossibilitythattherewillbenoroomsavailable.Itisalsomonthatyou＇llwaitinthelineforonehourtogetaticket,andanothertwohoursatthesite,toonlyseeatinybitoftheplaceduetothecrowds.Lastyear,428milliontouriststraveledinChinaovertheweek-longholidayinOctober.Travelingduringthisperiodisamatterthatneedsthoroughpreparation.Ifyouareshortontimetoplantheing“GoldenWeek“itmaynotbeabadideatoavoidsomeofthemostcrowdedplacesfornow.Thereisalwaysaplacesofascinatingthateveryoneyearnsfor.Arxanisaplacelikethis.ThebeautyofArxaniseverlastingregardlessofthechangingoffourseasons.Bestowedbynature,itsspectacularseasonallandscapeandmountainsarejustbeyondword.Arxanisacrucialdestinationforthemendedtravellingroute,“ChinaInnerMongoliaArxan—Hailar—Manzhouli“.ItisalsothejointofthefourprairiesacrosstheSino-Mongolianborder,wherepeoplegravitatetowardstheexoticatmospheremixedwithChinese,Russian,andMongoliaelements.AsahistoricsitefortheYitianBattle,ArxanstillembodiesthespiritofGenghisKhan.WalkingintoArxan,youwillbeamazedbyakaleidoscopeofgorgeouscolorsalltheyearround__theSpringazaleasbloomingredinthesnow,theSummerseawaveringblueinthebreeze,theAutumnleavespaintedinyellowcoveringvolcanictraces,andtheWinterwoodsshiningwhiteonthevastalpinesnowscape.HingganLeagueArxancityissituatedinthefareasternareaofInnerMongoliaAutonomousRegion.Itsfullname“HarenArxan“means“hotholywater“intheMongolianlanguage.Arxanisatourismcityinthenorthernfrontierwithablendoflargeforest,grandprairies,vastsnowfield,heavenlakecluster,thermium,aswellasvolcaniccluster.Itisarareanduniqueecotourismbasefilledwithhealthysunshine,cleanairandunspoiledgreen.Nestledclosetothecountry＇slargestvirginforest,andknownforitsspringandecologicalenvironment,Arxanismarveledatbymanytouristsasthepurestlandonearth.YoucannotmissouttheAutumnofArxan.Itisdefinitelythebestwithbrightly-coloredsceneryfullofemotions.AutumninthenorthernpartofthecountryesearlierthantheSouth.ASeptemberrainfollowedbythefootprintsofAutumnbringsmorecolorstotheonceemeraldgreenmountainandbloominggrassland.Shutterbugsflocktoseeforthemselvesthemarvelofsplendidcolorsaroundthemountainsandwaters,manyofwhomhavetravelalongdistanceandevencamphereonlytocaptureamomentofthenaturewonder.Thesilverbirchturnsgolden,whilethelarchisstillproudlygreen.Youwillfindyourselfdrownedintheintoxicatingredofthewildfruitsaswellastheglamourofflowersinfullblown.Andyourheartwillbelingeringonthewoodsasit＇stimeforthewildfruitstoripe.ThepicturesqueArxaninAutumnisindeedafairylandonlyexistsinadreamthatsatisfiesallyourfantasies.IfitrainsheavilyonSaturdaynight,someelderlyChinesewillsayitisbecauseZhinu,ortheWeavingMaid,iscryingonthedayshemetherhusbandNiulang,ortheCowherd,ontheMilkyWay.MostChineserememberbeingtoldthisromantictragedywhentheywerechildrenonQixi,ortheSeventhNightFestival,whichfallsontheseventhdayoftheseventhlunarmonth,whichisusuallyinearlyAugust.ThisyearitfallsonSaturday,August2.FolkloreStoryAsthestorygoes,oncetherewasacowherd,Niulang,wholivedwithhiselderbrotherandsister-in-law.Butshedislikedandabusedhim,andtheboywasforcedtoleavehomewithonlyanoldcowforpany.Thecow,however,wasaformergodwhohadviolatedimperialrulesandwassenttoearthinbovineform.OnedaythecowledNiulangtoalakewherefairiestookabathonearth.AmongthemwasZhinu,themostbeautifulfairyandaskilledseamstress.Thetwofellinloveatfirstsightandweresoonmarried.TheyhadasonanddaughterandtheirhappylifewasheldupasanexampleforhundredsofyearsinChina.YetintheeyesoftheJadeEmperor,theSupremeDeityinTaoism,marriagebetweenamortalandfairywasstrictlyforbidden.HeorderedtheheaventrooptocatchZhinuback.NiulanggrewdesperatewhenhediscoveredZhinuhadbeentakenbacktoheaven.DrivenbyNiulang＇smisery,thecowtoldhimtoturnitshideintoapairofshoesafteritdied.ThemagicshoeswhiskedNiulang,whocarriedhistwochildreninbasketsstrungfromashoulderpole,offonachaseaftertheempress.Thepursuitenragedtheempress,whotookherhairpinandslasheditacrosstheskycreatingtheMilkyWaywhichseparatedhusbandfromwife.Butallwasnotlostasmagpies,movedbytheirloveanddevotion,formedabridgeacrosstheMilkyWaytoreunitethefamily.EventheJadeEmperorwastouched,andallowedNiulangandZhinutomeetonceayearontheseventhnightoftheseventhmonth.ThisishowQixicametobe.ThefestivalcanbetracedbacktotheHanDynasty(206BC-AD220).Traditionally,peoplewouldlookupattheskyandfindabrightstarintheconstellationAquilaaswellasthestarVega,whichareidentifiedasNiulangandZhinu.ThetwostarsshineonoppositesidesoftheMilkyWay.CustomsInbygonedays,Qixiwasnotonlyaspecialdayforlovers,butalsoforgirls.Itisalsoknownasthe“BeggingforSkillsFestival“or“DaughtersFestival.“Inthisday,girlswillthrowasewingneedleintoabowlfullofwateronthenightofQixiasatestofembroideryskills.Iftheneedlefloatsontopofthewaterinsteadofsinking,itprovesthegirlisaskilledembroiders.Singlewomenalsoprayforfindingagoodhusbandinthefuture.Andthenewlymarriedwomenpraytoepregnantquickly.TraditiontransformedThelovestoryofNiulangandZhinu,andtheQixiFestivalhavebeenhandeddownforgenerations.Yettheseancienttraditionsandcustomsareslowlydyingout.ManymodernChinese,particularlyyoungsters,seemtoknowmoreaboutStValentinesDayonFebruary14,characterizedbybouquetsofroses,chocolatesandromanticcandlelightdinners,thantheydoabouttheirhome-growndayforlovers.EvenQixiisnowadaysreferredtoasthe“ChineseValentine＇sDay.“MoreandmoreyoungChinesepeoplebegintocelebratethisdayinaverysimilarwayasthatinwesterncountries.FewerpeoplethaneverwillgazeattheheavensonSaturdaytopickoutthetwostarsshiningbrightoneithersideoftheMilkyWay,thatis,ifpeopleevenknowonwhichdayQixifalls.Therearereadyremindersdottedabout,intheformofbigadssaying“SalesonChineseValentine＇sDay!“inshops,hotelsandrestaurants.Butfewyoungwomenwillmarkthefestivalwiththeirboyfriends,ortakepartintraditionalactivitiestoprayforcleverness.Alarge-scaleofexhibitionontheSilkRoadopenedtothepublicintheNationalMuseumonThursday.Theexhibitiondisplaysmorethan400treasuresfromShaanxiprovince,Gansuprovinceand14otherregions.ItislargestscaleexhibitionthatshowsthehistoryoftheSilkRoadinrecentyears.AsAPECisgoingoninBeijing,theexhibitaimstoshowtheworldthisbrilliantsectionofhistory.TheSilkRoadisaseriesoftradeandculturaltransmissionroutesthatwerecentraltoculturalinteractionthroughregionsoftheAsiancontinent.ItconnectedtheWestandEastbylinkingtraders,merchants,pilgrims,monks,soldiers,nomads,andurbandwellersfromChinaandIndiatotheMediterraneanSeaduringvariousperiodsoftime.Imetmydearhubbyin2009thesecondyearIwasinmyschoolanditwasthefirstyearwhenhecamehere.Webecamecolleagues.Andtherewasnothingspecialhappeningduringthatyear.Hewasjustakindandhumblebrothergraduatedfromthesamecollegeasme.Butwedidnotknoweachothertillhebecamemycolleagueandhisofficedeskwasjustinfrontofme.Therewasonlyaglassbetweenus.Soactuallywecouldseeeachotherwhenwebothlookup.Butitisnotthemainreasonthatreallydrawsusclose.Howweeclosetoeachotherwassomethingseemsquitenatural.Wewentouttoplaybadmintonwithothercolleaguesandwesometimeschattedforawhile.Heisamanoffewwordsbutsomehowsometimeswillsaysomethingreallyhumorous.Thenoneday,tomygreatsurprise,Ifoundapotofbeautifulfloweronmydesk.ItwasjusttheflowerIhadtalkedaboutwithmycolleaguetheotherday,andIthoughtitwasherwhoputtheflowerthere.Butthetruthisnot.Itwasthehumbleguysittinginfrontofme.Hejustsimplysaid,”well,Icaughtsightofthisflowerandthoughtthatit’sbeautifulandyoumaylikeit”.IwonderwhyIwasmovedbecauseofthesesimplewordsandpresent.Maybeitisthesincerityandthetrueselfthatimpressme.Ithankedhimandsomecolleagueswalkedpastmydeskwouldappreciatethebeautifulflowerandtheynoticedthatsomethingromancehappenedthere.Thenlateron,thereweresomelittlesurprisesonceinawhile.Once,therewassomethingwrongwithmydrawerandIhadplainedaboutitunconsciously.Andhefixeditforme.Thentheotherday,heplacedseveralpinkdiamondrosesbesidetheflowerwithapieceofpapersaying”IloveyoumorethanIcansay!Diamondstandsformarriage,rosestandforlove.Ihopeyouaremine,emywife.YouaretheonlygirlwhoIreallywanttospendtherestofmylifetostandby.”AlthoughthereweresomegrammarerrorsbutIgotwhathemeant.Hemeantsoclearandsodirect.Andactually,Iacceptedhimsomedaysearlier.Iwasjustwaitingforhimtobreaktheice.Sofinally,themoninterestsandthemonunderstandingbroughtustogether.Somepeoplesaytherelationshipandthefeelingwillchangeaftergettinghitched.Youwillfindthatloveisnolongerstrongandthereisalwayslackofpassionandwhat’sworseyoumayfindoutmanybadhabitsofyourpartner,whichneverappearwhenyouarefirstinlovebeforethemarriage.Itseemsthatmanyfaultsturnupafteryoutrulylivingtogetherandseeeachother’sfacethemomentyouopenyoureyesintheearlymorning.Butafteralmost4year