成本与管理会计基础（ACCAF2）智慧树知到课后章节答案2023年下上海财经大学浙江学院

成本与管理会计基础（ACCAF2）智慧树知到课后章节答案2023年下上海财经大学浙江学院上海财经大学浙江学院

绪论单元测试

本课程目标是通过学习，掌握成本与管理会计的相关知识，同时能应用相关知识和技能，解决企业运营过程中出现的一些问题，为企业计划、管理、控制活动提供所需要的信息。

A:对B:错

答案:对

本课程在ACCA的课程体系中属于基础阶段。

A:错B:对

答案:对

只有企业需要管理会计，非盈利性机构只需要财务会计。

A:对B:错

答案:错

成本会计就是管理会计，两者没有区别。

A:错B:对

答案:错

管理会计是会计的重要分支，从它的功能来说，主要是会计记录和核算。

A:对B:错

答案:错

第一章测试

Whichofthefollowingstatementsisfalse?（）

A:Limitedliabilitycompaniesmustpreparefinancialaccounts.

B:Theformatofmanagementaccountsisentirelyatmanagementdiscretion.

C:Thereisnolegalrequirementtopreparemanagementaccounts.

D:Managementaccountsdetailtheperformanceofanorganisationoveradefinedperiodandthestateofaffairsattheendofthatperiod.

答案:Managementaccountsdetailtheperformanceofanorganisationoveradefinedperiodandthestateofaffairsattheendofthatperiod.

DianecarriesoutroutineprocessingofinvoicesinthepurchasingdepartmentofLCo.JoanneisDiane'ssupervisor.Lesleyistryingtodecidehowmanystaffwillbeneededifsomeproposednewtechnologyisimplemented.TraceyisconsideringthenewworkthatLCowillbeabletoofferandthenewmarketsitcouldenter,oncethenewtechnologyiswellestablished.WhichmemberofLCocarriesouttacticalactivities?()

A:Joanne

B:Diane

C:Tracey

D:Lesley

答案:Lesley

Whichofthefollowingstatementsisfalse?()

A:Managementaccountingprovidesinformationrelevanttodecisionmaking,planning,controlandevaluationofperformances.

B:Routineinformationcanbeusedtomakedecisionsregardingboththelongtermandtheshortterm.

C:Costaccountingcanonlybeusedtoprovideinventoryvaluationsforinternalreporting.

D:Financialaccountinginformationcanbeusedforinternalreportingpurposes.

答案:Costaccountingcanonlybeusedtoprovideinventoryvaluationsforinternalreporting.

Whichofthefollowingisnotpartoftheplanningstageinthedecision-makingprocess?()

A:Obtainingdataaboutactualresults

B:Identifyingwayswhichmightcontributetotheachievementofspecifiedobjectives

C:Identifyinggoalsorobjectives

D:Decidingontheoptimalwayinwhichanobjectivemightbeachieved

答案:Obtainingdataaboutactualresults

第二章测试

Acompanywhichmakesrechargeablebatteriesselectssomeofthebatteriesforexamination.Theprocedureusedchoosestworandomnumbers,saynandm.Startingatthenthbattery,everybatteryatanintervalofmisthenchosenforexamination.Thistypeofsamplingisknownas:()

A:Stratified

B:Multistage

C:Random

D:Systematic

答案:Systematic

Acompany'sweeklycosts($C)wereplottedagainstproductionlevel(P)forthelast50weeksandaregressionlinecalculatedtobeC=1,000+250P.Whichstatementaboutthebreakdownofweeklycostsistrue?()

A:Fixedcostsare$1,000.Variablecostsperunitare$250

B:Fixedcostsare$250.Variablecostsperunitare$4.

C:Fixedcostsare$1,000.Variablecostsperunitare$5.

D:Fixedcostsare$250.Variablecostsperunitare$1,000.

答案:Fixedcostsare$1,000.Variablecostsperunitare$250

Thevalueofthecorrelationcoefficientbetweenxandyis0.9.Whichofthefollowingiscorrect?()

A:Ifthevaluesofxandywereplottedonagraph,thelinerelatingthemwouldhaveaslopeof0.9.

B:Thereisaverystrongrelationshipbetweenxandy.

C:Thereisaweakrelationshipbetweenxandy.

D:xis90%ofy.

答案:Thereisaverystrongrelationshipbetweenxandy.

ThecorrelationcoefficientbetweenAandBis0.4andthecorrelationcoefficientbetweenCandDis–0.7.Whichofthefollowingstatementsiscorrect?

()

A:ThereisastrongerrelationshipbetweenAandBthanbetweenCandD.

B:Thereisinsufficientinformationtodeterminewhichrelationshipisstronger.

C:ThereisastrongerrelationshipbetweenCandDthanbetweenAandB.

D:TherelationshipbetweenAandBandbetweenCandDisthesame.

答案:ThereisastrongerrelationshipbetweenCandDthanbetweenAandB.

Whichofthefollowingstatementsaboutstratificationis/aretrue?()IThesampleselectedwillberepresentativeofthepopulation.IIThestructureofthesamplewillreflectthatofthepopulationifthesameproportionofindividualsischosenfromeachstratum.IIIItrequirespriorknowledgeofeachiteminthepopulation.

A:IandIIIonly

B:IIandIIIonly

C:I,IIandIII

D:IIIonly

答案:I,IIandIII

第三章测试

ThecostsofmaterialsforproductBaremadeupasfollows.

MaterialP:$1,000

MaterialQ:$600

MaterialR:$1,025

MaterialS:$375

Ifthematerialproportionsweredisplayedonapiechart,howmanydegreeswouldmaterialQrepresent?()

A:72degrees

B:204degrees

C:120degrees

D:144degrees

答案:72degrees

Youhavejustcalculatedforthelasttwosix-monthlyperiods,therunningcostsofafactory,brokendownintofivecategories.Youareusingacomputerpackagewhichcanproduceradarcharts,piecharts,timeseriesgraphsandscatterdiagrams,amongothers.Thegraphicstobestillustratetherelativesizesofthecostcategoriesinthissituationwillbe:()

A:Linegraphs

B:Scatterdiagrams

C:Radarcharts

D:Piecharts

答案:Piecharts

Thefollowingdatarelatestoanitemofrawmaterial.

Unitcostofrawmaterial

$20

Usageperweek

250units

Costoforderingmaterial,perorder

$400

Annualcostofholdinginventory,asa%ofcost

10%

Numberofweeksinayear

48

Whatistheeconomicorderquantity,tothenearestunit?

()

A:316units

B:2,191units

C:693units

D:1,549units

答案:2,191units

Ifthefirstin,firstoutmethodofpricinghadbeenused,thevalueoftheissueon9Septemberwouldhavebeen:()

A:$350

B:$395

C:$420

D:$355

答案:$355

FIFOpricesmaterialsissuesatthepricesofthenewestitemsininventory,andvaluesclosinginventoryatthevalueofthemostoldestitemsininventory.

A:错B:对

答案:错

第四章测试

Amanufacturingcompanyalwayscarriesfinishedgoodsinventoryequalto20%ofthenextmonth'sbudgetedsales.Salesforthecurrentmonthare2,000unitsandarebudgetedtobe20%highernextmonth.Howmanyunitswillbeproducedinthecurrentmonth?()

A:2,080

B:2,400(2,000+400)

C:1,920(400+2,000–480)

D:2,000(noadjustment)

答案:2,080

Whichofthefollowingisunlikelytobecontainedwithabudgetmanual?()

A:Sellingoverheadbudget

B:Organisationalstructures

C:Administrativedetailsofbudgetpreparation

D:Objectivesofthebudgetaryprocess

答案:Sellingoverheadbudget

Whichofthefollowingisnotafunctionalbudget?()

A:Productionbudget

B:Sellingcostbudget

C:Distributioncostbudget

D:Cashbudget

答案:Cashbudget

Whichofthefollowingmaybeconsideredtobeobjectivesofbudgeting?

(

)(i)Co-ordination(ii)Communication(iii)Expansion(iv)Resourceallocation

A:(ii)and(iii)only

B:(i),(ii)and(iv)only

C:Allofthem

D:(i)and(iii)only

答案:(i),(ii)and(iv)only

第五章测试

JCCooperatesabottlingplant.TheliquidcontentofafilledbottleofproductTis2litres.Duringthefillingprocessthereisa30%lossofliquidinputduetospillageandevaporation.Thestandardpriceoftheliquidis$1.20perlitre.ThestandardcostoftheliquidperbottleofproductT,tothenearestcent,is:()

A:$3.12

B:$2.86

C:$2.40

D:$3.43

答案:$3.43

Whatisanattainablestandard?()

A:Astandardwhichincludesnoallowanceforlosses,wasteandinefficiencies.Itrepresentsthelevelofperformancewhichisattainableunderperfectoperatingconditions.

B:Astandardwhichisbasedoncurrentlyattainableoperatingconditions.

C:Astandardwhichiskeptunchanged,toshowthetrendincosts.

D:Astandardwhichincludessomeallowanceforlosses,wasteandinefficiencies.Itrepresentsthelevelofperformancewhichisattainableunderefficientoperatingconditions.

答案:Astandardwhichincludessomeallowanceforlosses,wasteandinefficiencies.Itrepresentsthelevelofperformancewhichisattainableunderefficientoperatingconditions.

TheBCousesastandardabsorptioncostingsystemandproducesoneproduct,theBlob.ThefollowinginformationisavailableforSeptember.

StandardcostperBlob$31

Budgetedsales(units)7,100

Actualsales(units)6,600

Salespricevariance$1,250(A)

Salesvolumevariance$4,500(A)

CalculatethesalesrevenueforSeptember.()

A:$265,250

B:$262,750

C:$252,250

D:$256,750

答案:$262,750

ExtractsfromHCo’srecordsforJuneareasfollows.Whatisthetotaldirectlabourcostvariance?

A:$1,920(A)

B:$1,920(F)

C:$1,536(A)

D:$1,536(F)

答案:$1,920(A)

Astandardmarginalcostingsystem:

(i)Calculatesfixedoverheadvariancesusingthebudgetedabsorptionrateperunit(ii)Calculatessalesvolumevariancesusingthestandardcontributionperunit(iii)ValuesfinishedgoodsstockatthestandardvariablecostofproductionWhichoftheabovestatementsis/arecorrect?()

A:(i)and(ii)only

B:(i)and(iii)onlyC:(ii)and(iii)only

D:(i),(ii)and(iii)

答案:(ii)and(iii)only

第六章测试

ThefollowinginformationrelatestoPLimitedat31December20X0.

$

Inventories1,550

Short-termpayables2,100

Receivables1,300

Cashatbank1,250

WhichofthefollowingisthequickratioforPLimitedtotwodecimalplaces?()

A:0.74

B:0.62

C:1.21

D:1.95

答案:1.21

Whichofthefollowingisanon-financialperformancemeasure?()

A:Cashflow

B:Revenue

C:Shareprice

D:Deliverytime

答案:Deliverytime

ThefollowinginformationrelatestoPLimitedat31December20X4.

$

Revenue