管理会计（management accounting）知到智慧树章节测试课后答案2024年秋成都职业技术学院

管理会计（managementaccounting）知到智慧树章节测试课后答案2024年秋成都职业技术学院第一章单元测试

Managementaccounting（）

A:reportsinformationthathasoccurredinthepastthatisverifiableandreliable.B:providesinformationaboutthecompanyasawhole.C:focusesonestimatingfuturerevenues,costs,andothermeasurestoforecastactivitiesandtheirresults.D:providesinformationthatisgenerallyavailableonlyonaquarterlyorannualbasis.

答案:focusesonestimatingfuturerevenues,costs,andothermeasurestoforecastactivitiesandtheirresults.Whichofthefollowingistrueofmanagementaccountinginformation?（）

A:Itcoordinatesproductdesign,production,andmarketingdecisions.B:Itfocusesondocumentingpastbusinessactionsofafirm.C:Itispreparedforshareholders.D:ItispreparedbasedonSECrulesandFASBaccountingprinciples.

答案:Itcoordinatesproductdesign,production,andmarketingdecisions.Managerialaccountantshaveasinglerolewithinanorganization,collectingandreportingcoststomanagement.（）

A:错B:对

答案:错Managerialaccountingreportsarespecial-purposeandissuedasfrequentlyasneeded.（）

A:对B:错

答案:对Managers'activitiesandresponsibilitiescanbeclassifiedintothreebroadfunctions:costaccounting,budgeting,andinternalcontrol.（）

A:错B:对

答案:错

第二章单元测试

Topmanagersmustcertifythatacompanymaintainsanadequatesystemofinternalcontrols.（）

A:对B:错

答案:对Insupportingmanagers,managementaccountantshavethreeguidelines.Theseguidelinesare（）

A:Followingfunctionallinesofauthority,cost-benefitanalysis,behavioralconsiderations,anduseofthevaluechain.B:Financialstatementpreparation,technicalconsiderations,strategicdirection,andbudgeting.C:Cost-benefitanalysis,behavioralconsiderationsandtechnicalconsiderations,anddifferentcostsfordifferentpurposes.D:Cost-benefitanalysis,performancereporting,behavioralconsiderations,andtechnicalconsiderations.

答案:Cost-benefitanalysis,behavioralconsiderationsandtechnicalconsiderations,anddifferentcostsfordifferentpurposes.Whichofthefollowingisnotoneoftheethicalresponsibilitiesofamanagementaccountant?（）

A:ConfidentialityB:ObjectivityC:ComplianceD:Integrity

答案:ComplianceManagersusemanagementaccountinginformationtodoallofthefollowingexcept（）

A:perform.B:categorize.C:summarize.D:analyze.

答案:perform.Managersmakecostmanagementdecisionstoincreasethevalueofproductsandservicestheyprovidetocustomersandtoachieveorganizationalgoals.Whichofthefollowingisnotanexampleofaneffectivecostmanagementdecision?（）

A:Thedecisiontoimplementneworganizationalprocesses.B:Informationandtheaccountingsystemsthemselves.C:Thedecisiontoenteranewmarket.D:Adecisiontochangethedesignofaproduct.

答案:Informationandtheaccountingsystemsthemselves.

第三章单元测试

Whichofthefollowingcostswoulddecreaseifproductionlevelswereincreasedwithintherelevantrange?（）

A:Fixedcostsperunit.B:Totalvariablecosts.C:Variablecostsperunit.D:Totalfixedcosts.

答案:Fixedcostsperunit.Acostthatisfixedperunitisanexampleofa:（）

A:Directcost.B:Variablecost.C:Fixedcost.D:Mixedcost.

答案:Variablecost.ArborCorporationusesawatercoolingsysteminitsmanufacturingoperations.Gallonsofwaterpurchasedforenginecoolingincreaseswithmanufacturingproduction.WaterandsewerutilitycostsrecordedbytheArborCorporationarebilledtothecompanybasedonaminimumchargeplusarateforutilizationbeyondtheminimumchargefor5,000gallonsofusage.Arborwouldmostlikelyclassifyitsutilitycostsas:（）

A:Semivariablecosts.B:Fixedcosts.C:Nondiversifiable.D:Variablecosts.

答案:Semivariablecosts.Whattypeofcostissupervisorsalarycosts,whereonesupervisorisneededforeverytenemployeesaddedtothestaff?（）

A:AvariablecostB:AstepcostC:AmixedcostD:Afixedcost

答案:AstepcostAcompanyincursthefollowingcostsatvariousactivitylevels：Usingthehigh-lowmethod,whatisthevariablecostperunit(tothenearestwholenumber)?（）

A:$5perunitB:$4perunitC:$3perunitD:$2perunit

答案:$3perunitThetermvariablecostapplieswhentheTOTALcostofsomethingincreaseswhenthenumberofunitsproducedincreases，andtheAVERAGEcostwillstaythesame.（）

A:错B:对

答案:对

第四章单元测试

FIFO指的是哪一种存货计价方法？（）

A:先进先出法B:个别计价法C:后进先出法D:加权平均法

答案:先进先出法AVCO指的是哪一种存货计价方法？（）

A:后进先出法B:加权平均法C:个别计价法D:先进先出法

答案:加权平均法LIFO指的是哪一种存货计价方法？（）

A:后进先出法B:先进先出法C:加权平均法D:个别计价法

答案:后进先出法A公司以单价20元每年购入某种产品5000件。每次订货费用为30元，资金年利息率为6%，单位维持库存费按所库存货物价值的9%计算。单位维持库存费为（）。

A:3B:1.2C:1.8D:20

答案:3EOQ模型只需要使订货费用最省。（）

A:错B:对

答案:错

第五章单元测试

Basicwagerateis£10perhour,thebasicworkhouris36hoursperweek.Theemployeeworks40hoursperweek,thesalaryiscalculatedbytimeandahalfbasis.Whatwagesshouldbepaidtotheemployeethatweek.（）

A:420B:460C:400D:360

答案:420员工每天最低保证工资为80英镑，生产一件衣服赚20英镑，周一生产3件，周二生产了5件，这两天一共应该支付（）工资给他。

A:60B:80C:180D:160

答案:180Amanufacturingbusinesspaysitsproductionworkersonapieceworkbasis.Timerate£9perhour.Paymentperunitproducedis£0.32.TSmithworked37hours.Actualproductionis1560units.HowmuchwillTSmithearnfortheweek?（）

A:11.84B:333C:14040D:499.2

答案:499.2Amanufacturingbusinesspaysitsproductionworkersonatime(hourly)ratebasis.Timerate£9perhour.Paymentperunitproducedis£0.32.TSmithworked37hours.Actualproductionis1560units.HowmuchwillTSmithearnfortheweek?（）

A:499.2B:11.84C:14040D:333

答案:333员工基本工资率为每小时10英镑，每周额定工作36小时，该员工每周工作量40小时，按timeandahalf计算工资，那这周的overtimepremium有多少？（）

A:400B:60C:420D:360

答案:60

第六章单元测试

Overheadsisalsoknownas（）.

A:MaterialcostB:DirectcostC:LabourcostD:Indirectcost

答案:IndirectcostPrimecostincludes（）?

A:DirectMaterialsB:DirectLabourC:IndirectexpensesD:Royaltyandotherdirectexpenses

答案:DirectMaterials；DirectLabour；RoyaltyandotherdirectexpensesOARisanabbreviationforoverheadsabsorptionrate.（）

A:错B:对

答案:对Rentandrates,lightandheatsalwaysusevalueasabsorptionbasis.（）

A:对B:错

答案:错Budgetedoverheadsformachiningare25000.Thereare2500budgetedmachinehoursinmachining.TheOARpermachinehourinmachiningis10.（）

A:对B:错

答案:对

第七章单元测试

TheOARforthesewingdepartmentatTom'sltdis£10.25perlabourhour.DuringthemonthofMarch1024labourhourswereworkedandoverheadsincuredwere£10247.Calculatethedifferenceanddeterminewhetheritisoverabsorbedorunderabsorbed?（）

A:249,underabsorbedB:10247,underabsorbedC:10496,overabsorbedD:249,overabsorbed

答案:249,overabsorbedTheOARforthesewingdepartmentatHenry’sltdis£5perlabourhour.DuringthemonthofMay1750labourhourswereworkedandoverheadsincuredwere£9300.Calculatethedifferenceanddeterminewhetheritisoverabsorbedorunderabsorbed?（）

A:9300,overabsorbedB:8750,underabsorbedC:550,underabsorbedD:550,overabsorbed

答案:550,underabsorbed间接费用分配标准可以是（）。

A:面积B:人数C:金额D:电量

答案:面积；人数；金额；电量Directappointmentmeanstheservicecentrecostsarechargedtoallcostcentres(includingservicecentres)andthemethodiscontinueduntiltheservicecostcentretotalsarezero.（）.

A:错B:对

答案:错Totalcostcentreoverheadsis360,expectedlabourhoursis6,calculateOAR=360/6=60perhour.（）.

A:对B:错

答案:对

第八章单元测试

AcompanymakesaproductY，Directmaterialsare£5perkg，Eachunituses3kg，Directlaboris£1perhour，Eachunittakes1hourstomake，Variableoverheadcostsare75pperunit,Sellingpriceis£30perunit.Fixedcostsare£800.Whatisthevariablecostperunit?（）

A:£25.75B:£16.75C:£19.75D:£13.75

答案:£16.75AcompanymakesaproductY，Directmaterialsare£5perkg，Eachunituses3kg，Directlaboris£1perhour，Eachunittakes1hourstomake，Variableoverheadcostsare75pperunit,Sellingpriceis£30perunit.Fixedcostsare£800.Whatisthecontributionperunit?（）

A:£12.25B:£18.25C:£13.25D:£19.25

答案:£13.25AcompanymakesaproductY，Directmaterialsare£5perkg，Eachunituses3kg，Directlaboris£1perhour，Eachunittakes1hourstomake，Variableoverheadcostsare75pperunit,Sellingpriceis£30perunit.Fixedcostsare£800.Ifthecompanymakes700unitswhatisthecontribution?（）

A:£7255B:£14575C:£13755D:£9275

答案:£9275AcompanymakesaproductY，Directmaterialsare£5perkg，Eachunituses3kg，Directlaboris£1perhour，Eachunittakes1hourstomake，Variableoverheadcostsare75pperunit,Sellingpriceis£30perunit.Fixedcostsare£800.Ifthecompanymakes700unitswhatistheprofit?（）

A:£9275B:£8475C:£9275D:£9275

答案:£8475IAS2statesthatallproductioncostsshouldbeincludedintheclosinginventoryvaluation.ThereforAbsorptionCostingshouldbeusedwhenproducingfinancialstatements.（）

A:错B:对

答案:对

第九章单元测试

Aradiosystemsellsfor160，Ithasavariablecostof70perunit，andfixedcostsare378000perannum.Budgetedsalesare6000.Atargetprofitof200070isrequired.thebreakevenpoint（unit）、（revenue）（）

A:4200units£762000B:4500units£762000C:4200units£672000D:4500units£672000

答案:4200units£672000Marginofsafty（unit）（%）（）

A:180060%B:180030%C:360060%D:360030%

答案:180030%Targetprofit（units）（revenue）（）

A:6543units£1038500B:6820units£1027600C:6954units£1038500D:6423units£1027680

答案:6423units£1027680Theoriginalcontributionequals£100.（）

A:错B:对

答案:错Basethiscase，therequiredcontributionperunitequals£96.35.（）

A:错B:对

答案:对

第十章单元测试

Materialpricevarianceis77F,materialusagevarianceis22A.Whatismaterialvariance?（）。

A:55AB:99AC:55FD:99F

答案:55FLabourratevarianceis54F,labourefficiencyvarianceis41A.Whatislabourvariance?（）。

A:95FB:13FC:95AD:13A

答案:13FInthisweek,standardcostis1000.Directmaterialpricevarianceis28A.Directmaterialusagevarianceis68F.Directlabourratevarianceis60F.Directlabourefficiencyvarianceis51A.Whatistheactualdirectcostsforthisweek？（）。

A:1000B:951C:1049D:1207

答案:951WhatkindsofVariancesarethere（）.

A:SemiB:AdverseC:NeutralD:Favourable

答案:Adverse；FavourableLabourcostvarianceonlylooksatthepricepaidtoemployee.（）

A:错B:对

答案:错

第十一章单元测试

Thepurposeofabudgetis（）

A:CompelsplanningB:CommunicatesbusinessgoalsC:Co-ordinatesbusinessactivitiesD:Controlsspending

答案:Compelsplanning；Communicatesbusinessgoals；Co-ordinatesbusinessactivities；ControlsspendingAvarianceisthedifferencebetweenthebudgetedcostandtheactualcostincurred.（）

A:错B:对

答案:对Adversevariance:Thisiswhenthecostisworsethanexpected.（）

A:错B:对

答案:对Favourablevariance:Thisiswhenthecostisbetterthanexpected.（）

A:对B:错

答案:对Somevarianceswillbeconsideredsignificant&willrequirethoroughinvestigation（）

A:错B:对

答案:对

第十二章单元测试

Forecastsalesunits:1500,openingfinishedgoodsunits:750,closingfinishedgoodsunits:800,calculatetheproductionunits:（）

A:1600B:1500C:1450D:1550

答案:1550Labourvariancescontain（）.

A:MaterialPriceVarianceB:LabourRateVarianceC:MaterialUsageVarianceD:LabourEfficiencyVariance

答案:LabourRateVariance；LabourEfficiencyVarianceResourcesinefficienciescontain（）.

A:RejectionoffinishedgoodsB:InefficiencyinlabourC:TaxpayableD:Wastageofrawmaterial

答案:Rejectionoffinishedgoods；Inefficiencyinlabour；WastageofrawmaterialBudgetsinclude（）?

A:MaterialsPurchasesBudgetB:SalesBudgetC:LabourBudgetD:ProductionBudget

答案:MaterialsPurchasesBudget；SalesBudget；LabourBudget；ProductionBudgetImposedbudgetsaresetbyallmanagersandemployee.（）

A:对B:错

答案:错

第十三章单元测试

Managementaccounting:（）

A:focusesonmeasuring,analyzing,andreportingfinancialandnon-financialinformationtohelpmanagersestimatefuturerevenue,costs,andothermeasurestoforecastactivitiesandformulatestrategiestoincreasethecompetitiveadvantageoftheorganization.B:focusandemphasisisonpast-orientedreports.C:Financial-informationpurposeistocommunicateorganization'sfinancialpositiontoinvestors,banks,regulators,andsuppliers.D:behavioralinformationprimarilyreportseconomicevents,butalsoinfluences.

答案:focusesonmeasuring,analyzing,andreportingfinancialandnon-financialinformationtohelpmanagersestimatefuturerevenue,costs,andothermeasurestoforecastactivitiesandformulatestrategiestoincreasethecompetitiveadvantageoftheorganization.Usersofmanagementaccountinginformationinclude:（）

A:investors.B:banks.C:managersoftheorganizationD:suppliers.

答案:managersoftheorganizationFinancialaccountingmanagersaremoreconcernedabout:（）

A:Past-orientedreports.B:reportsthatarebasedoncost-benefitanalysis.C:utilizinginformationtohelpmanagersmakedecisionstoachieveorganizationalgoals.D:Future-orientedbudgets.

答案:Past-orientedreports.（）measures,analyzesandreportsfinancialinformationandnon-financialinformationthathelpsmanagersmakedecisionstofulfillthegoalsofanorganization.

A:AccountAuditingB:CostAccountingC:ManagementAccountingD:FinancialAccounting

答案:ManagementAccountingFinancialaccountingreportsfinancialinformationtointernalparties.（）

A:对B:错

答案:错

第十四章单元测试

一般适用于固定费用或者数额比较稳定的预算项目的预算方法是（）。

A:弹性预算法B:增量预算法C:固定预算法D:零基预算法

答案:固定预算法预算编制方法中，与弹性预算相对应的是（）

A:固定预算B:零基预算C:增量预算D:滚动预算

答案:固定预算相对固定预算而言，弹性预算（）。

A:便于评价与考核B:预算工作量小C:预算范围宽D:预算成本低

答案:便于评价与考核；预算范围宽为克服传统的固定预算的缺点，人们设计了一种适用面广、机动性强，可适用于多种情况的预算方法，即滚动预算。（）

A:对B:错

答案:错编制预算的方法按其业务量基础的数量特征不同，可分为固定预算法和弹性预算法。其中，固定预算法的适应性和可比性都较强。（）

A:对B:错

答案:错

第十五章单元测试

Whichofthefollowingisastrengthofthepaybackmethod?（）

A:Itiseasytounderstand.B:Itdistinguishesthesourcesofcashinflows.C:Itconsiderscashflowsfromallyearsoftheproject.D:Itconsidersthetimevalueofmoney.

答案:Itiseasytounderstand.Inevaluatingacapitalbudgetproject,theuseofthenetpresentvaluemodelisgenerallynotaffectedbythe:（）

A:Amountoftheproject'sassociateddepreciationtaxallowance.B:Amountofaddedworkingcapitalneededforoperationsduringthetermoftheproject.C:Initialcostoftheproject.D:Methodoffundingtheproject.

答案:Methodoffundingtheproject.Ifthenetpresentvalueofacapitalbudgetingprojectispositive,itwouldindicatethatth