知道智慧树网课：Cost and Managerial Accounting（成本管理会计-兰州理工大学）章节测试满分答案

1【单选题】(2分)参考答案参考答案B2【单选题】(2分)ManagerialaccountingdiffersfromfinancialaccountinginthatmanB3【单选题】(2分)Whichofthefollowingcorporatepositionsisresponsibleforgeneralfinancialaccountagerialaccounting,andtaxre○A4【单选题】(2分)Ofthefollowingskills,whichareneededbytoday'smanagementaB5【单选题】(2分)WhichofthefollowingprofessionalstandardsrequiresmanagementaccountantstocolydeveloptheirknowleA6【判断题】(2分)Criticalthinkingcanbeimprovedbyaskingyourselfaseriesofquestionsaboublemyouencounter.Thesequestions,forexample,include:Whatisthwilllneed?Whatassumptionsamlmaking?lsmyconclusionlogical参考答案参考答案A7【单选题】(2分)Whichofthefollowingrequiresthecompany'sCEOandCFOtoassumeresponsibilityfmpany'sfinancialstatementsa○○○A8【单选题】(2分)Whichofthefollowingisfal○A.○○C9【单选题】(2分)Allofthefollowingarebusinesstrendsaffectingmanagementaccounti○A.○A【多选题】(2分)WhichTWOofthefollowingstatementsaboutmanagementaccountinginformation1参考答案参考答案2Advertisingexpense$25,000SalariesexpenseRalph'sSportingGoodsisamerchandisingcompany,giventhefollow○错○对QA.参考答案参考答案B3【单选题】(2分)Whichofthefollowingtypesofcompanieswouldhaveworkinprocessinvent○QA.参考答案参考答案A4【单选题】(2分)WhichofthefollowingisnotanactivityinthevaluechB5【单选题】(2分)AcostthatcanbetracedtoacostobjectisknownasB6【单选题】(2分)A.○参考答案参考答案B7【多选题】(2分)WhichofthefollowingispartofmanufacturingoverhA.参考答案参考答案8【判断题】(2分)Theaveragecostperunitcanbeusedforpredictingtotalcostsatmanydifferentoutp错B9【判断题】(2分)Sunkcostsaregenerallyrelevantto参考答案参考答案B【单选题】(2分)WhichofthefollowingtypesofcompanieswillalwayshavetheCostofGoodsSoldacco○A.参考答案参考答案B1【单选题】(2分)Forwhichofthefollowingwouldjobcostin○参考答案参考答案D2【多选题】(2分)Assumingtheamountofmanufacturingoverheadover-allocationorunder-allocationismatial,whichaccountisadjustedatthe参考答案参考答案3【单选题】(2分)Wheneverdirectmaterial,directlabor,andmanufacturingoverheadarerecordedonarecord,anassociatedjournalentryismadetodebitwhichofthefol○参考答案参考答案B4【单选题】(2分)Whenajobiscompleted,thetotalcostofmanufacturingthejobshouldbemovedtowhichofthefollowinggeneralledgerac○A.○○D5【判断题】(2分)Whenusingjobcostingataservicefirm,professionallaborcostwouldbeconsideredantcostofservingthecliA.参考答案参考答案B6【单选题】(2分)Acompanycalculatesthepricesofjobsbyaddingoverheadstotheprimecostandaddingototalcostsasaprofitmargin.JobnumberY256wassoldfor$1,690andincurredoverhea$694.Whatwastheprimecost参考答案参考答案A7【多选题】(2分)Whichofthefollowingis/arecharacteristicsofjobcost参考答案参考答案8【单选题】(2分)Thefollowinginformationrelatestojob2468,whichisbeingcarriedoutbyABComacustomer'sorder.Whatisthesellingpricetothecustomerfo参考答案参考答案C9【单选题】(2分)Afirmmakesspecialassembliestocustomers'ordersandusesjobcosting.Thedatafora$$00WhatoverheadshouldbeaddedtojobnumberCC20fortheper○A.○参考答案参考答案C【单选题】(2分)Afirmmakesspecialassembliestocustomers'ordersandusesjobcosting.Thedatafora$$0$0JobnumberBB15wascompletedanddeliveredduringtheperiod.Whatwastheapalueofclosingwork-in-progressattheendoft○参考答案参考答案C第四章测试1【判断题】(2分)Activity-BasedCostingSystemfocusesonactivitiesasthefundamentalcostobjects.Tsofthoseactivitiesbecomebuildingblocksforcompilingtheindirectcostsofprodu错对B2【判断题】(2分)Non-Value-AddedActivitiesneitherenhancethecustomer'simageoftorprovideacompetitiveadvantage;alsoknownaswasteac○○对A.B3【单选题】(2分)Costdistortionismorelikelyt○A.C4【单选题】(2分)○A.○参考答案参考答案C5【单选题】(2分)WGhasjustpreparedtheMay2020billsfortwoclients.ThehoursofprofessionaltimesWhatamountsdidWGbilltoSanAntonioDominionforMa○A.○参考答案参考答案C6【单选题】(2分)AutomotiveProducts(AP)designsandproducesautomotiveparts.In2014,actualvaranufacturingoverheadis$308,600.Therearethreemaindepartmentsthatcodresources:design,production,andengineering.InterviewswiththedepartmendexaminationoftimerecordsyieldthefollowingdelfAPusesthesimplecostingsystemthatusesmachine-hoursastheallocvariablemanufacturingoverheadtoitsthreecustomers,themanufacturingoverhead○A.○○D7【单选题】(2分)AutomotiveProducts(AP)designsandproducesautomotiveparts.In2014,actualvaranufacturingoverheadis$308,600.Therearethreemaindepartmentsthatcodresources:design,production,andengineering.InterviewswiththedepartmendexaminationoftimerecordsyieldthefollowingdeIfAPallocatesvariablemanufacturingoverheadtoeachcustomasedmanufacturingoverheadrates,themanufacturingoverheadallocatedtoU○A8【多选题】(2分)ThepotentialbenefitsofABC/ABMaregenerallyhigherforcompa□参考答案参考答案9【判断题】(2分)Product-sustainingcosts(service-sustainingcosts)arethecostsofactupportindividualproductsorservicesregardlessofthenumberofunitsorb对B【判断题】(2分)Acosthierarchycategorizesvariousactivitycostpoolsonthebasisofthedifferenttypesodrivers,cost-allocationbases,ordifferentdegreesofdifficultyindeterminingcact(orbenefits-received)relatA1【单选题】(2分)WhichoneofthefollowingstatementsisincorrA2【单选题】(2分)○○B3【单选题】(2分)ProcessBhadnoopeninginventory.13,500unitsofrawmaterialweretrunit.Additionalmaterialat$1.25perunitwasaddedinprocess.Labo$6.25percompletedunitand$2.50perunitincomplete.lf11,750completedunirredout,whatwastheclosinginven○○C4【单选题】(2分)Dairymaidmakesorganicyogurt.Theonlyingredients,milkandbacteritheverybeginningofthefermentationprocess.Atmonthend,Dairymaidhas100,0ogurtthatareonly25%ofthewaythroughthefermentationprocess.Theequivalenctmaterialsinendingworkinpr○B5【单选题】(2分)WhichofthefollowingisfalseconcerningprocesscostC6【单选题】(2分)○B7【判断题】(2分)ThejournalentryneededtorecorddirectlaborusedbutunpaidintheFinishingDeparngthemonthwouldbeDebitFinishedGoodslnventory;CreA8【判断题】(2分)Thedistinctionbetweenjobcostingandprocesscostingcanbesummar○错○对A.B9【判断题】(2分)Theweighted-averagemethodcomputesunitcostsbydividingtotalcostsintheWosaccountbytotalequivalentunitscompletedtodateandassignsthisaveragecospletedandtounitsinendingwork-in-prA.B【判断题】(2分)Operatingincomecandiffermateriallybetweentheweighted-averagemethodafirst-outmethodwhen(1)directmaterialorconversioncostperequivalentunitvariessigntlyfromperiodtoperiodand(2)physical-inventorylevelsofworkinprocessarelargeinrothetotalnumberofunitstransferredoutoftheAA第六章测试1【单选题】(2分)Variablecostsareconventionallydeemed参考答案参考答案A2BonuspaymenttoemployeeswhenproductionreacSalesman'scommissionspayableperunituptoamaximumamountBulkdiscountsonpurchases,thediscountbeinggivenonElectricitybillsmadeupofastandingcharge参考答案参考答案D3【单选题】(2分)Aproductionworkerispaidasalaryof$650permonth,plusanextra5centsforeachunitpredduringthemonth.Thislabourcostisbestdes○参考答案参考答案D4【单选题】(2分)fofproductionproduction$BCohasrecordedthefollowingdatainthetwomostrecentperiods.WhatC5【单选题】(2分)ABCDEFGH11234MultipleR56789F1AccordingtothefollowingEXHIBIT,thefixedcos○A.○A6【判断题】(2分)Underabsorptioncostingandvariablecosting,thecalculationofprod○对○错A7【多选题】(2分)Whyisvariablecostingoftenusedforinternalmanagementpurpo□A.VariablecostinghelpsmanagerswithdecisionmakingbecauseitallowsthemtoeasilyseethecostofmakiVariablecostingisusefultodiscloseinformationtooutsidestakeho参考答案参考答案8参考答案参考答案B9Theoperatingincomeofmanufacturerswillalwaysbethesame,regardlessofwhethervariableorabsorThecontributionmarginisequaltosalesrevenueminusvariableeAcontributionmarginincomestatementisorganizedbycostbehaviorA【单选题】(2分)Whichofthefollowingisfal○A第七章测试1【单选题】(2分)Acompanymakesasingleproductandincursfixedcostsof$30,000permonth.Variablecerunitis$5andeachunitsellsfor$15.Monthlysalesdemandis7,000units.ThebtintermsofmonthlysalesunitA2【单选题】(2分)AcompanymanufacturesasingleproductforwhichcostandsellingpricedataareasfollThemarginofsafety,expressedasapercentageofbudgetedmonthlysa○○A.D3【单选题】(2分)5Asingleproductcompanyhasacontributiontosalesratioof40%.Fixedcostsamountto$Operannum.Thenumberofunitsrequiredto参考答案参考答案D4【单选题】(2分)Acompany'sbreakevenpointis6,000unitsperannum.Thesellingpriceis$90perunitanariablecostis$40perunit.Whatarethecompany'sannualf参考答案参考答案D【判断题】(2分)Theoperatingleveragefactorindicatesthepercentagechangeinoperatingincomecurfroma1%changeinvolume.Ittellsmanagershowsensitivethecompany'sop对错参考答案参考答案A6【判断题】(2分)SensitivityAnalysisisa"what-if"techniquethataskswhatresultswillbeifactuchangeorifanunderlyingassumptio参考答案参考答案B7【单选题】(2分)Whichofthefollowingisfalseregardingchoosingbetweentwocoststruc参考答案参考答案A8【单选题】(2分)Whichofthefollowingistrueregardingacompanythatoffersmorethanonepro参考答案参考答案B9【单选题】(2分)Acompanywithalowoperatingleverag○参考答案参考答案C【判断题】(2分)Contributionmarginisrevenuesminusallvariablecostswhereasgrossmargnuscostofgoodssold.Contributionmarginmeasurestheriskofaloss,measuresthecompetitive○错○对参考答案参考答案B1【单选题】(2分)BaronCo.incursthefollowingcoststoSwitchescanbepurchasedfor$8perswitch,andallvariablecostsand$10,00anbeeliminated,however,$50,000offixedcostsremain.Baro○○参考答案参考答案C2【单选题】(2分)ThefollowingdatarelatetotheS7Thecapitalinvestedinmanufacturinganddistributing9,530unitsoftheSuperperamatedtobe$36,200.Iftherequiredannualrateofreturnoncapitalinves4%,thesellingpriceperunitoftheSuperis,tothenearest$B3【单选题】(2分)EssCompanymanufacturesfourproductsbutnextmonththereislikeur.ThefollowinginformaQ$Contributionperunit4Whatordershouldtheproductsbemadein,inordertomaximizeprof参考答案参考答案B4【多选题】(2分)ThecharacteristicsofPrice-TakerscanbesummarA.参考答案参考答案5【多选题】(2分)ThecharacteristicsofPrice-Setterscanbesummar参考答案参考答案6【判断题】(2分)Relevantinformationhastwocharacteristics:(1)ltpertainstothefuture.对错参考答案参考答案A7【多选题】(2分)ConsiderationsforDiscontinuingProducts,Departments,orSA.参考答案参考答案8【单选题】(2分)Inmaking"sellasis"decisions,companiesshouldconsideralloft○A.参考答案参考答案C9【单选题】(2分)○参考答案参考答案D【单选题】(2分)Keystomakingshort-termdecisionsincludewhicD1【判断题】(2分)FlexiblebudgetingisthecalculationofthequantityandcostofinputssumedgiventheachievedlevelofprodA.B2【多选题】(2分)Theadvantagesoftheuseofbudgetsinamanagementcontrolsystem参考答案参考答案3【单选题】(2分)Inthebudgetingandplanningprocessforafirm,whichoneofthefoll○A.○○参考答案参考答案C4【单选题】(2分)Whichoneofthefollowingbestdescribestheroleoftopmanagementinthebudgetingp○C5【判断题】(2分)Budgetaryslackdescribesthesituationinwhichamanagerintentionallsesorunder-budgetsreA6【单选题】(2分)Whichofthefollowingbudgetsmustbepreparedfirst,asitservesasabasisformostot○A.○D7【单选题】(2分)Inpreparingacorporatemasterbudget,whichoneofthefollowingis○○参考答案参考答案B8【单选题】(2分)BarnesCorporationexpectedtosell150,000boardgamesduringthethecompany'smasterbudgetcontainedthefollowingdatarelatedtothesaleandprodActualsalesduringNovemberwere180,000games.Usingaflexiblebudget,thecompanectstheoperatingincomeforthemonthofNov参考答案参考答案B9【单选题】(2分)Theoperatingbudgetsculminateinthebu参考答案参考答案A【单选题】(2分)DeBergCompanyhasdevelopedsalesprojectionsfoNormalcashcollectionexperiencehasbeenthat50%ofsalesarecollecteddursaleand45%inthemonthfollowingsale.Theremaining5%ofsalesisnevercollesbudgetedcashcollectionsforthethirdcalendarqu参考答案参考答案B1【判断题】(2分)Unfavorablevariancesshouldalwaysbeinterpretedas"badA参考答案参考答案B2Achievinggoalcongruen参考答案参考答案3C4【单选题】(2分)"Numberofnewproductsdeveloped"wouldbeakeyperformanceindicator(KPefourbalancedscorecardperspeD5【单选题】(2分)"Hoursofemployeetraining"wouldbeakeyperformanceindicator(KPl)forwhiancedscorecardperspe○A.C6【单选题】(2分)Thebasicpurposeofaresponsibilityaccountingsy○QA.○参考答案参考答案A7【单选题】(2分)ListedbelowisselectedfinancialinformationfortheWesternDivisionoftheH lfHanseltreatstheWesternDivisionasaninvestmentcenterforperfoisthebefore-taxreturnoninvestment(○B8【单选题】(2分)Theimputedinterestrateusedintheresidualincomeapproachtoperformanceeval○A.○○参考答案参考答案D9【判断题】(2分)QA.参考答案参考答案A【单选题】(2分)参考答案参考答案B1【单选题】(2分)WhichofthefollowingistrD2【单选题】(2分)WhichofthefollowingisnotanadvantageofusingstandardcA.参考答案参考答案A3【单选题】(2分)WhichofthefollowingisnottrueaboutstandardcostingsysA.○○B4【判断题】(2分)Forthefixedoverheadvolumevariance,ifproductionvolumeisgreatertted,thevariancewillbeunfavor○对○错B5【判断题】(2分)Fixedoverheadbudgetvarianceisthediferencebetweenactualfi○对○错A6【单选题】(2分)DolphinCeramicsproduceslargeplanterstobeusedinurbanlandscapiearthclayisusedtomaketheplanters.Thestandardquantityofclayusedforeachounds.Dolphinusesastandardcostof$2.00perpoundofclay.Dolphinproduced3,1sinMay.Inthatmonth,78,125poundsofclaywerepurchasedandusedatthetota000.Thedirectmaterialquantity○○D7【单选题】(2分)Numberofframesproduced……ActualvariablemanufacturingoanactualrafVemoirs,Inc,produces