管理会计（双语）Management Accounting（Bilingual）学习通超星课后章节答案期末考试题库2023年

管理会计（双语）ManagementAccounting（Bilingual）学习通超星课后章节答案期末考试题库2023年41.[阅读理解]6.Whichofthefollowingwouldbeclassifiedasindirectcostsforafoodproductmanufacturer?

参考答案:

propertytaxesonplantfacilities#CEOssalary#Heatingandlightingcostsofthefactory#Wagesoftechnicianswhoareresponsiblefortherepairofmachines#Travelexpenseofsalesmanager#a.andb.above.#Roadtax过路费#Testingcosts#Productioncosts#Distributionandcustomerservicecosts#Planningandconceptdesigncosts#Preliminaryanddetaileddesigncosts#rentonfactorybuilding

42.[阅读理解]8.Whichofthefollowingstatementsaboutadirectcostarecorrect?

参考答案:

Structuriseistoremoveanyitemsthatarenotrequiredforaprocess,andtoleaveonlythosewhicharerequired.#Systemisehighlightstheneedtoapproachtaskssystematically.#Sanitiseensuretheworkingenvironmentiskeptclean.#StandardiserevisiteachofthethreeSsfrequently,toensurethattheybecomepartofyourregularroutine.#Itiscommontospendthedaywithfamilymembersorfriendsasasortof“second”ChristmasDay.#Itinteractswithmacrophagesandmonocytesyieldingreleaseofcytokines#Vowelsrefertothesoundsinspokenlanguagethataremadewithnoobstructionofairflowinthemouth.#Vowelsareproducedwithoutsignificantconstrictionoftheairflowingthroughthemouth.#Allvowelsarevoiced.#ThephilosophicalmeaningoftheTaoisfinite.#Fentanylis100timesmorepotentthanmorphine.#Asymbolisbothliteralandfigurative.#"Pinkribbon",the"blackveil",andthe"scarletletterA"areallclasscialandsuccessfulsymbolsthatusedbyHawthorneinhisworks.#Asymbolisawayoftellingastoryandawayofconveyingmeaning.#Asymbolisasignwhichsuggestsmorethanitsliteralmeaning.

43.[阅读理解]20.Acompany'stelephonebillconsistsoftwoparts:

参考答案:

对#software#Dao;theWay;De;Virtue#thesisstatement+asuggestion#theNewTestament;newtestament;NewTestament;thenewtestament;thenewTestament#theOldTestament;oldtestament;OldTestament;theoldtestament;theoldTestament

44.[阅读理解]30.Whichofthefollowingareconsideredtobeobjectivesofbudgeting?

参考答案:

Coordination#Communication#Resourceallocation#Coordination协调#Communication沟通#Resourceallocation资源分配#(i),(ii)and(iv)only#adecisiontoexpandintoanewlineofproducts,atacostof$5million#thegradualspreadofcommonprinciples#internationaldeclarationsandagreementsonhumanrights#declarationsandplansofactionfromthesequenceofUnitedNationsConferencesandSummits#Accountspayableandaccruals.#Ithelpscoordinatetheactivitiesofdifferentdepartments#Itestablishesasystemofcontrol

45.[阅读理解]42.Whichofthefollowingarecriticismsofincrementalbudgeting?

参考答案:

Acceptstheexistingbaseasbeingsatisfactory.#Ithelpscoordinatetheactivitiesofdifferentdepartments#Itestablishesasystemofcontrol#Itprovidesorganizationalindependence.#Acceptstheexistingbaseasbeingsatisfactory.将现有的基础视为令人满意的基础。#anincreaseinaccountsreceivable#adecreaseinnetworkingcapital#anincreaseintaxes#adecreaseinthecostofgoodssold#giveintopeerpressure#Morerealisticbudget.

Abudgetisaquantitativeexpressionofaplanthathelpsmanagerscoordinateandimplementtheplan.

参考答案:

对

Abudgetisusuallypreparedbytheshareholdersofacompany.

参考答案:

错

Abusinesshasascertainedthatitstotalcosts(TC)canbeestimatedforanylevelofproduction(P)andsales(S)accordingtothefollowingequation:TC=($5P+$1,000)+($2S+$500)Iftheproductionlevelwas500unitsandsaleswere400units,whatwouldbethecompany'sfixedcosts?

参考答案:

c.$16,000#??1,620#$12#$30,000#52,500#$350,000.#$20,000Unfavorable

Acompany'sweeklycosts($C)wereplottedagainstproductionlevel(P)forthelast50weeksandaregressionlinecalculatedtobeC=100+20P.Whichofthefollowingstatementsaboutthebreakdownofweeklycostsistrue?

参考答案:

Fixedcostsare$1,000.Variablecostsperunitare$250#Hewasalwaysreadytoacceptadvicefromotherpeople.#Theybelievetherearespiritsresidingindoorsills.#Theythinkdoorsillsshouldalwaysbesteppedover.#Theybelievekickingthedoorsillsmayupsetthespiritslivingthere.#C.Theyoftenweardarkandcasualclothestomergewiththemasses.#ItwasthecoreoftheRenaissance.#ItwasboostedbythefallofByzantineEmpire.#Itupheldhumanrightagainstdivineright.#Peoplerespectedhimwhenhewarnedthemofthecomingflood.#HergrandparentsimmigratedfromChina.

AcostcenterisaresponsibilitycenterinwhichamanagerisaccountableforcostsONLY.

参考答案:

对

Acreditmanager’sdevelopmentofguidelinesforassessingtheabilityofpotentialcustomerstopaytheirbillsisanexampleofplanning.

参考答案:

with#criteria#means

Adecreaseininventorywillcausewhichofthefollowing?

参考答案:

对#Machines#Thecompanyinstalledanewinventorymanagementsystembutexperiencedsomeoperationaldifficultiesresultinginduplicateordersbeingplacedwithsuppliers.#A.50%decreaseinefferentarteriolarresistance#Adecreaseinthepriceofwoolshirtsandadecreaseinthepriceofrawcotton#Adecreaseinthepriceofwoolshirtsandadecreaseinthepriceofrawcotton.#noneoftheabove

Adirectcostisanintegralpartofthefinishedproduct.

参考答案:

错

Afavorablecostvarianceoccurswhentheactualcostislessthanthestandardcost.

参考答案:

对

Aflexiblebudgetadjustsbothfixedandvariablecostsforthelevelofactivity.

参考答案:

对

Agraphofaflexiblebudgetformulareflectsfixedcostsof$30,000andtotalcostsof$90,000atavolumeof6,000units.Assumingtherelevantrangeis1,000to12,000units,thegraphwouldreflecttotalcostsat10,000unitsofwhatdollaramount?

参考答案:

$350,000.#notchange;notchange.#$220,000#increase;decrease.#对#A.$220,000

Apricevarianceisthedifferencebetweentheactualunitpriceofaninputandthestandardunitpriceoftheinput,multipliedbythestandardinputquantity.

参考答案:

$1,200#错#$1,100#$5,400#$5,600#$1,180Unfavorable#D.$25

Apricevariancemeasureshowwellacompanykeepsunitpricesofmaterialandlaborinputswithinstandards.

参考答案:

对

Asalesperson’scompensationcanbeamixedcostcomprisedofasalary(fixedportion)plusacommissionasapercentofsales(variableportion).

参考答案:

对

Astandardcostisacarefullypredeterminedcostthatusuallyisexpressedonaper-unitbasis.

参考答案:

对

AsunkcostisapastcostthatCANNOTbechangedregardlessofwhichfutureactionistaken.

参考答案:

对

Allfixedcostscanbeeliminatedbyoutsourcingaproduct.

参考答案:

错

AllofthefollowingarerelevanttothedecisiontoreplaceequipmentEXCEPTthe:

参考答案:

GPS#VDR#cookyunnanfood#CookYunnanfood#对#costofnewequipment

Anunfavorableratevariancemaybecausedbytheimproperschedulinganduseofemployees.

参考答案:

对

Anycostofmaterialthatisanintegralpartofthefinishedproductisclassifiedasdirectmaterialscost.

参考答案:

错

Contributionmarginisthedifferencebetweensalesandcostofgoodssold.

参考答案:

$417,000.#Grossprofit.毛利#对#Grossprofit.

Costcentersmayexistwithinothercostcenters.

参考答案:

对

Costofgoodsmanufacturedincludesdirectmaterialsused,directlabor,andmanufacturingoverhead.

参考答案:

$23,000#$15,000#WorkinProcessInventory#错#appliedoverheadplusbeginningworkinprocessinventoryminusendingworkinprocessinventory.

CoststhatdoNOTdifferbetweenalternativesarerelevant.

参考答案:

对

CVPanalysisassumesthattheONLYfactorthataffectscostsischangeinvolume.

参考答案:

错

Expectedfuturedatathatdiffersamongalternativecoursesofactionarereferredtoas:

参考答案:

Identifyingallrelevantinformationdoesntmeanthatamanagerhascompleteinformation#moreofasuccess#widely#basic#immediate#standards#performance#nothing#对#Creativity#Intuition

Expectedfuturedatathatdoesnotdifferamongalternativecoursesofactionarereferredtoas:

参考答案:

BritishandAmericanEnglishusages#rangeofuse#emotivemeaning#stylisticmeaning#basic#immediate#standards#performance#nothing#to#subscribeto#对#Creativity#Intuition

Favorablevariancesarealwaysgoodforanorganization.

参考答案:

错

Fixedcostsarealwaysunavoidableandthusirrelevantindiscontinuingasegmentorproductdecision.

参考答案:

对

Fixedcostsperunitincreaseasproductionlevelsdecrease.

参考答案:

500#increase;decrease.#c.$16,000#对#notchange;notchange.#X:FixedY:VariableZ:Semivariable#$9perunit

Fixedcosts,whilegenerallyirrelevantinthedecision-makingprocess,maychangeandbecomerelevant.

参考答案:

对

Flexiblebudgetsarebudgetsthatsummarizecostandrevenueinformationforonespecificvolumelevel.

参考答案:

costingofunits#对#Control#Planning#accommodatechangesinactivitylevels

Foracompanythatdoesnothaveanyproductionresourcelimitations,whichofthefollowingsetsoutthecorrectsequenceforbudgetpreparation?

参考答案:

Salesvolumefromthesalesbudget#Budgetedchangeinfinishedgoodsinventory#C.marketingandbrandmanagement.#Salesvolumefromthesalesbudget销售预算中的销售量#Budgetedchangeinfinishedgoodsinventory成品库存的预算变动#Transactionsourcedocumentjournalledgertrialbalancefinancialreportsclosingentries#Thefuelsupplyisshutoffandtheenginewillquicklyslowdown.#B.Havingasingle,unifiedfunctionalstrategyinsteadofseveraldistinctfunctionalstrategies#EntryexitBureau

Ifadivision’sprofitmarginincreases,andallotherfactorsremainthesame,thedivision’srateofreturnoninvestmentwilldecrease.

参考答案:

对

Ifasalesrepresentativeispaidabasicsalarypluscommissionforeachsalemade,thiswagecostisbestdescribedas()

参考答案:

Asemivariablecost半可变成本#Monetarycompensation#对#Asemivariablecost

Ifanassemblylinesupervisorispaidasalaryof$100eachweekandanadditional$0.10foreveryunitofproductionmadeintheweek,thiswagecouldbedescribedas()

参考答案:

piecerate#对#Asemivariablecost

Ifproductionexceedsunitssold,whichofthefollowingstatementsisTRUE?

参考答案:

MarketersuseGDPorGNPfigurestodeterminewhetheracountryspopulationiswealthyenoughtopurchaseitsproducts.#Awriterneedstodecidehisthesisstatementbeforestartwritinghisfirstdraft.#Thesisstatementshouldfirstappearintheintroductoryparagraphofanessay.#Throughouttheessay,thewritershouldsticktothethesisstatement.#Thesisstatementshouldincludethetopicandthewriter’sclaim.#RO??isafreeradical#indirectfinancecanreducetransactioncosts.#indirectfinancecanalleviateasymmetricinformation.#B.Thereisonlyonewaytoclassifydieselenginesbasedonvariousparameters.#Thelate-airportpeoplearealwayspunished.#Beprofessionalandhavetheconfidenceandsmartstoagreeanddisagreewithyourbosswhenthetimeisright.

Iftheincrementalcostsofmakingaproductexceedtheincrementalcostsofoutsourcingtheproduct,itshouldbeoutsourced.

参考答案:

c.activityanalysis#activityanalysis#Marketingcosts#Laborcosts#Distributioncosts#Materialcosts#a.appearontheincomestatement#错#verylow

Ifthesalepriceperunitdecreasesandvariablecostsremainthesame,whatwillbetheeffectonthecontributionmarginratio?

参考答案:

错

Ifthestandardquantityallowedislessthantheactualquantityused,theefficiencyvarianceisfavorable.

参考答案:

lessdirectmanufacturinglaborhourswereusedduringproductionthanplannedforactualoutput#±10%#at#错#190,000pounds.#$5,400#$5,600

Inaspecialsalesorderdecision,incrementalfixedcostsincurredbecauseofanadditionalpurchaseofequipmentareconsideredtobe:

参考答案:

subsequently#错#3.75.#Sunkcost.#c.$16,000

Inastandardcostsystem,whatdoeseachresourceusedtomakeaproducthave?

参考答案:

without(w/o)#laboris$6andthepriceoflandis$4.#justify#对#characteristics

Inmakingashort-termspecialdecision,whichofthefollowingismostimportant?

参考答案:

organizationalcontrolsandfinancialcontrols#strategiccontrolsandfinancialcontrols#strategiccontrolsandorganizationalcontrols#processcontrolsandorganizationalcontrols#Theactivitywhenyoumeetandthesettingandyourpriorexperience#developingalternatives#allowingthoseimpactedbytheoutcometoparticipateintheprocess#Ethicsinvolvesmakingdifficultchoicesunderpressureandshouldbekeptinmindinmakingeverydecision,includingthoseinvolvingaccounting.#consult#Inordertoimplementthechosenalternativemanysubsequentandrelateddecisionsmustbemade.

Itisfinetotakepencilsandpaperclipshomefromwork.

参考答案:

Magnet#movementalong;rightwardshiftof#conscientious#is

Jennywasreviewingthewaterbillforherdoggydayspaanddeterminedthatherhighestbill,$3,000,occurredinJulywhenshewashed2,000dogsandherlowestbill,$2,000,occurredinNovemberwhenshewashed1,000dogs.WhatwasthevariablerateforJenny'swaterbill?

参考答案:

receipt#telephone#I’dbettergonow.#career#hedidn’texpectthatshehadchangedsomuch

Lowoperatingleverageisnormalforcompaniesthatarelaborintensive.

参考答案:

对答案#Hasrelativelymoreriskthanacompanywithhighoperatingleverage#Hasrelativelymorefixedcoststhanvariablecosts#quasimanufacturingorganizations#错#thenumberofunitsafirmproducesandsellsresultinasimilarchangeinthefirm'searningsbeforeinterestandtaxes.#hasrelativelymorevariablecoststhanfixedcosts

Lowoperatingleverageisnormalforprofessionalservicecompanies.

参考答案:

quasimanufacturingorganizations#Thetradeoffbetweenfixedandvariablecosts.#错#Hasrelativelymoreriskthanacompanywithhighoperatingleverage#Hasrelativelymorefixedcoststhanvariablecosts#thenumberofunitsafirmproducesandsellsresultinasimilarchangeinthefirm'searningsbeforeinterestandtaxes.#hasrelativelymorevariablecoststhanfixedcosts

Managementaccountantsareinthestaffpositioninanorganization.

参考答案:

Integrity#错#Certified#Allchoicesarecorrect#alloftheabove

Managementaccountinghelpsinvestorsmakedecisions.

参考答案:

对

Managerialaccountingdevelopsreportsforinternalparties.

参考答案:

对

Managersmayplanslackintheirbudgetstoprovidea“cushion”forunexpectedevents.

参考答案:

confusion#对#(iii)only

Manufacturingoverheadincludeswhichofthefollowing?

参考答案:

Aconversioncost.转换成本#Aproductcost.产品成本#错#Indirectfactorylaborcost.#janitorsalaries#supervisorssalaries#factoryfacilitycharges#Otherindirectmanufacturingcosts,suchasplantutilities.#Indirectlabor,suchasplantforkliftoperators'wages#Indirectmaterials,suchasmachinelubricants#Otherindirectmanufacturingcosts,suchasplantutilities#Indirectlabor#Indirectmaterials#Aconversioncost.#Aproductcost.

Mixedcostsarepartvariableandpartfixed.

参考答案:

对

Mixedcostscontainafixedcostcomponentthatisincurredevenifnothingisproduced.

参考答案:

对

Negotiatedtransferpricingapproachapplieswhenthesupplyingdivisionisoperatingatfullcapacity.

参考答案:

alloftheabove#Encourageprofitcentremanagerstoagreeontheamountofgoodsandservicestobetransferred#Enablesprofitcentreperformancetobemeasured‘commercially#Enablesthetransferringdivisiontoearnareturnforitsefforts#对#happened#theinterestexpenseisequaltozero.

Nonfinancialperformancemeasuresareuselessinconsideringperformanceobjectives.

参考答案:

错

Notallvariancesarecontrollable.

参考答案:

错

nullAcompanyhascalculateditsmarginofsafetytobe20%ofbudgetedsales.Budgetedsalesare5,000unitspermonthandbudgetedcontributionis$25perunit.Whatarethebudgetedfixedcostspermonth?

参考答案:

C.$1,000adverse#2,080#Expenditurevariance:$1450(A);Volumevariance:$1170(F)#$1,120lower#$4,500favourable#$564,000F#$4,500favourbable

nullAcompanyispreparingitsproductionbudgetforproductZfortheforthcomingyear.BudgetedsalesofproductZare1,500units.Openinginventoryis120unitsandthecompanywantstoreduceinventoriesattheendoftheyearby10%.ThebudgetednumberofunitsofproductZtobeproducedis()

参考答案:

$1,120lower#30,200units#24,500units#7,700units#3,000units#$680,000#20,100units

nullAcompanymakesasingleproductandincursfixedcostsof$30,000permonth.Variablecostperunitis$5andeachunitsellsfor$15.Monthlysalesdemandis7,000units.Thebreakevenpointintermsofmonthlysalesunitsis()

参考答案:

250#$300,000#a.$70#对#3,000units

nullAcompanymakesonedeliveryperweektoallofitscustomers.Thecostofthesedeliveriesis()

参考答案:

profit#operate#经营活动包括公司产品的生产、销售、交付以及向客户收款。#targeted#property#Dayrelease#satisfy

nullAcompanypays$1perunitasaroyaltytothedesignerofaproductwhichitmanufacturesandsells.Whencostingunitsofthecompany'sproduct,theroyaltychargeisclassifiedasa()

参考答案:

$1,120lower#对#$600,000#$15.00#Profitwillbehigher;inventoryvalueswillbelower#Directexpense

nullAcostwhichcontainsbothfixedandvariablecomponents,andsoispartlyaffectedbychangesinthelevelofactivityisknownas()

参考答案:

unitsvolume#a.Mixedcosts#对#Asemivariablecost

nullAfactorymakingsofttoysusesaparticularmachineoneachproductionline.Eachmachinecosts$1,000permonthtohire.Eachproductionlinecanmakeupto100toyspermonth.Whichofthefollowingbestdescribesthecostofhiringthemachines?

参考答案:

??83#$286.76#解析内容#对#Asemivariablecost

nullAfirmthatuseszero-basedbudgetingforitsoverheadshas()

参考答案:

marketingmix#thevaluechain#thebenchmarkingplan#thecostofgoodssold#theresourceportfolio#couldhaveincreasingreturnstoscale,constantreturnstoscale,ordecreasingreturnstoscale.#Acceptstheexistingbaseasbeingsatisfactory.将现有的基础视为令人满意的基础。#对#increaseitsoveralllevelofriskovertime.#favorhighriskprojectsoverlowriskprojects.#acceptsomenegativenetpresentvalueprojects.#rejectsomepositivenetpresentvalueprojects.#Acceptstheexistingbaseasbeingsatisfactory.

nullAretailingcompanymakesagrossprofitof25%onsales.Thecompanyplanstoincreaseinventoryby10%inJune.ThebudgetedsalesrevenueforJuneis$25,000.Openinginventoryon1Juneisvaluedat$5,000.WhatarethebudgetedinventorypurchasesforJune?

参考答案:

错#$55,400#$33,150#$203,000#$124.#??470#$32,825

nullAsmallengineeringcompanythatmakesgeneratorsspecificallytocustomers'owndesignshashadtopurchasesomespecialtoolsforaparticularjob.Thetoolswillhavenofurtheruseaftertheworkhasbeencompletedandwillbescrapped.Whichofthefollowingoptionsisthecorrectcostclassificationforthesetools?

参考答案:

puttingaway#(i)and(ii)#Tocontrast#convenient#withwhich#Publicrelations.#fondant

OnaCVPgraph,theverticaldistancebetweenthetotalexpenselineandthetotalsalesrevenuelineequalstheoperatingincomeorloss.

参考答案:

对

OnaCVPgraph,theverticaldistancebetweenthetotalfixedcostslineandthetotalsalesrevenuelineequalstheoperatingincomeorloss.

参考答案:

对

OnaCVPgraph,whatdoesthelinewhichbeginsatthelowerleftcornerrepresent?

参考答案:

对#Asaresult,citiestendtoproducefewergreenhousegasemissionsperpersonthansuburbs#fullblockformat#LearningGermanasaforeignlanguagewillbringthebiggesteconomicbonusinthefuturedecades.#Sendareplyifyouwillnotbeabletoattend.#Neverexceedspeed#representvisibleline

Operatingbudgetsincludeallofthefollowingexceptforone.Whichisit?

参考答案:

Itaimsatrationalandobjectiverepresentation.#theproblemofharmtointerestsofconsumers#错#Adjustingentriesarerequiredforabusinessthatusesthecashbasis.#Itsavestimeandresources.#thebudgetedincomestatement#thecapitalbudget

Primecostis()

参考答案:

错

Profitsmeasuredusingabsorptioncostingmaybethesameas,orlowerthan,orhigherthanprofitsmeasuredusingvariablecosting.

参考答案:

错

Profitsmeasuredusingabsorptioncostingwillbehigherthanprofitsmeasuredusingvariablecosting.

参考答案:

错

Profitsmeasuredusingabsorptioncostingwillbelowerthanprofitsmeasuredusingvariablecosting.

参考答案:

错

Relevantinformationisfuturedatathatdiffersamongalternatives.

参考答案:

对

Rentingacarandpaying$15perdayplus$.03permiledrivenisanexampleofwhattypeofcost?

参考答案:

servicecharge#1/4#一个双人间每天多少钱？#75#afinancialgoal#0.4#Advaloremtariff

Residualincomeistheexcessofincomefromoperationsoveramaximumacceptableincomefromoperations.

参考答案:

错

Responsibilityaccountingperformancereportscomparebudgetswithactualresultsforeachresponsibilitycenter.

参考答案:

nominationscommittee.#Motivation.#focusesonwhomshouldbeaskedabouttheinformation#对#plannedresults;variances

Salesbelowthebreakevenpointindicatea__________whereassalesabovethebreakevenpointindicatea__________.

参考答案:

3,000units#FixedexpensesContributionmarginperunit.#错#Increaseandsalespriceremainsunchanged.#totalfixedcostsdecrease#thesame.

SeattleEnterprisesproducespackagedfreshmealswhichitsellsfor$10each.Duringthecurrentmonth,Seattleproduced2,800meals,butonlysold2,700meals.Thevariablecostpermealwas$6andthesalescommissionspermealwere$1.Totalfixedmanufacturingcostswere$1,400andtotalfixedmarketingandadministrativecostswere$1,200.Whatistheproductcostpermealunderabsorptionandundervariablecosting?

参考答案:

$350,000.#notchange;notchange.#a.$70#increase;decrease.#$9perunit#$200,000#$600,000

Sellingandadministrativeexpensesaresubtractedfromcostofgoodssoldtoobtainoperatingincome.

参考答案:

错

SmartTouchEnterprisessellscomputerdisksfor$1.50perdisk.Unitvariableexpensestotal$.90.Thebreakevensalesinunitsis3,000andbudgetedsalesinunitsis4,300.Whatisthemarginofsafetyindollars?

参考答案:

对

Theactualcostofdirectmaterialsis$10.50perpound.Thestandardcostperpoundis$11.75.Duringthecurrentperiod,10,000poundswereusedinproductionand11,500poundswerepurchased.Thestandardquantityforactualunitsproducedis9,900pounds.Howmuchisthedirectmaterialspricevariance,assumingitisrecordedatpurchasepoint?

参考答案:

190,000pounds.#$40.00#$1,180Unfavorable#$25#$12.00#$24,480favourable#$6250unfavorablevariance

Theannualsalarypaidtoabusiness'sfinancialaccountantwouldbestbedescribedas()

参考答案:

transformingtheperformanceoftheunderlying.#对#Credit#Asemivariablecost#concerned#Becausehissalaryisnotincremental

Theannualsalarypaidtoabusiness'sfinancialaccountantwouldbestbedescribedasafixedproductioncost.

参考答案:

对#Asemivariablecost

Thebalancedscorecardattemptstoidentifytheunderlyingnonfinancialdriversoffinancialperformance.

参考答案:

错

Thebookvalueoftheoldequipmentisasunkcostandthusrelevantinreplacingequipmentdecisions.

参考答案:

错

ThebreakevenpointonaCVPgraphisthepointwherethesalesrevenuelineintersectsthetotalfixedcostsline.

参考答案:

对

Thebreakevenpointrepresentstheminimumnumberofunitsacompanymustsellbeforeitearnsaprofit.

参考答案:

a.89,885units#FixedexpensesContributionmarginperunit.#Increaseandsalespriceremainsunchanged.#equalto#89,885units#Optionone#$300,000

Thebudgetcommitteecoordinatesthepreparationandadministrationofbudgets.

参考答案:

Budgetreview#对#bothAandB#proformaIncomestatement第十章#Onlystatement(1)iscorrect

Thecashbudgetispreparedaftertheoperatingbudget.

参考答案:

对

Thecostsofindirectmaterialscannoteasilybetracedtospecificfinishedproducts.

参考答案:

对

Thedifferencebetweenactualcostsandthecoststhatshouldhavebeenincurredfortheactualnumberofoutputsiscalled:

参考答案:

错

TheFinanceAssistantfromCastleAssociateshasrecentlyreturnedfromamanagementaccountingseminaratwhichshewasintroducedtosomenewmanagementaccountingtermsandformulae.Shehasnowgotseveralofthetermsandformulaemixedupinhermind.Thecontributionrequiredtobreakevenisbestgivenbywhichofthefollowing?

参考答案:

Managementaccountingpreparesaccountsmonthly,andincludesdetailedinformationrelatedtopasteventsaswellasforecastandbudget.#Reporting#Theymayincludenonfinancialinformation#Theyareusedtoaidplanning#Youshouldwearsomemakeuponthebigdayevenifyouneverwearmakeup.#Asforboys,there'snoneedtogroom.#Youshouldtrysomenewhairstyleformyspeech.#Shelikestotakewalksbyherself.#money#AnincreaseinaU.S.citizen'saccountataforeignbank.

Theflexiblebudgetisbasedontheactualnumberofoutputs.

参考答案:

对

ThefollowingcostdetailsrelatetooneunitofproductMC.Variablematerials$9.80Variablelabour$8.70VariableProductionoverheads$1.35FixedProductionoverheads$9.36VariableSellinganddistributionoverheads$7.49FixedSellinganddistributionoverheads$3.40Totalcost$40.10Inavariablecostingsystemthevalueofaclosinginventoryof4,300unitsofproductMCwillbe()

参考答案:

对答案(a)Thetotalcontributionearnedduringtheperiodis$24,000.Contributionperunit=sellingpricetotalvariablecosts=$30($4+$7+$5+$6)=$8Totalcontributionearned=3,000??$8=$24,000(b)Thetotallossfortheperiodundermarginalcostingis$3,000.Totalprofit/(loss)=totalcontributionfixedproductionoverheadsincurred=$24,000$27,000=$(3,000)(c)ThetotalprofitfortheperiodunderabsorptioncostingisTotalunitcost=$4+$7+$5+$4+$6=$26Profitperunit=$30$26=$4Grossprofit=$4??3,000=$12,000Production=sales+closinginventoryopeninginventory=3,000+4,2501,250=6,000Overheadabsorbed($4??6,000)$24,000Overheadincurred$27,000Underabsorbedoverhead$3,000Grossprofit$12,000Lessunderabsorptionofoverheads$(3,000)Totalprofit$9,000(d)ReconciliationMarginalcostingloss$(3,000)Changeininventory??fixedoverheadabsorptionrate(4,2501,250)??$4$12,000Absorptioncostingprofit$9,000#$440#$30,000#$100,000#notchange;notchange.#3#$96,000

Thehigh-lowmethodofcostestimationisusefulfor()

参考答案:

Selectionofthehighandlowdatapointsshouldbebasedoncost,notvolume.#whichoneoftwomachinestopurchasewhenthemachinesaremutuallyexclusive,havedifferentmachinelives,andwillbereplacedoncetheyarewornout#错#itusestwoextremedatapoints,whichmaynotberepresentativeofnormalconditions

Thehigh-lowmethodusesthehighestandlowestcostsandtheirrelatedactivitylevelstoestimatethevariablecostperunitandthefixedcost.

参考答案:

a.$70#notchange;notchange.#30#对#X:FixedY:VariableZ:Semivariable

Themanagerofaprofitcenterdoesmakedecisionsconcerningthefixedassetsinvestedinthecenteroccasionally.

参考答案:

对

Themarginofsafetyistheexcessofbreakevensalesoverexpectedsales.

参考答案:

Operatingincome,$6million.#错#grossprofit.#a.Grossmargin

Theprimarygoaloffinancialaccountingistoprovideinformationtowhichofthefollowing?

参考答案:

对

Theprincipleofexceptionsdirectsmanagementattentiontoallthecostvariances.

参考答案:

错

Thesalesbudgetmustalwaysbepreparedfirst.

参考答案:

Salesbudget#错#Asalesforecast

Thesuccessofrevenuecenterismeasurednotonlybyitsincome,butalsobyrelatingthatincometoitsinvestedcapital

参考答案:

错

Thetheoryofconstraintsisamanufacturingstrategythatfocusesonreducingtheinfluenceofbottlenecksonproductionprocesses.

参考答案:

错

Thetimevalueofmoneyandopportunitycostofcashneededtopurchasenewequipmentcouldalsoaffectthedecisiontoreplaceequipment.

参考答案:

subsequently#错#cashflowfrominvestingactivity

Thevariablecostperunitalwaysremainsthesame.

参考答案:

错

TicktockLtdmakesclockswithasellingpriceof$50perclock.Budgetedproductionandsalesvolumeis1,000clockspermonth.DuringSeptember1,000clocksweremadeand800clocksweresold.Therewasnoopeninginventory.Thevariablecostperclockis$25.FixedcostsinSeptemberwere,asbudgeted,$5,000.UsingvariablecostingthecontributionandprofitforSeptemberwouldbecalculatedas()

参考答案:

Anincreaseof25%#$22,000#69,000;69,000(A);69,000adverse;69000;69000(A);69000adverse;69000(adverse);69,000(adverse)#14,000;14,000(F);14,000favourable;14000;14000(F);14000favourable;14000(favourable);14,000(fav