Cost and Managerial Accounting（成本管理會計）知到章節(jié)答案智慧樹2023年蘭州理工大學(xué)

CostandManagerialAccounting（成本管理會計）知到章節(jié)測試答案智慧樹2023年最新蘭州理工大學(xué)第一章測試

Whichofthefollowingmanagementresponsibilitiesofteninvolvesevaluatingtheresultsofoperationsagainstthebudget?（）

參考答案:

Controlling

Managerialaccountingdiffersfromfinancialaccountinginthatmanagerialaccounting（）

參考答案:

emphasizesdatarelevanceoverdataobjectivity

Whichofthefollowingcorporatepositionsisresponsibleforgeneralfinancialaccounting,managerialaccounting,andtaxreporting?（）

參考答案:

Controller

Ofthefollowingskills,whichareneededbytoday'smanagementaccountants?（）

參考答案:

Allchoicesarecorrect

Whichofthefollowingprofessionalstandardsrequiresmanagementaccountantstocontinuallydeveloptheirknowledgeandskills?（）

參考答案:

Competence

Criticalthinkingcanbeimprovedbyaskingyourselfaseriesofquestionsaboutanyissueorproblemyouencounter.Thesequestions,forexample,include:Whatistheobjective?WhatdatawillIneed?WhatassumptionsamImaking?Ismyconclusionlogical?.（）

參考答案:

對

Whichofthefollowingrequiresthecompany'sCEOandCFOtoassumeresponsibilityforthecompany'sfinancialstatementsanddisclosures?（）

參考答案:

Sarbanes-OxleyActof2002(SOX)

Whichofthefollowingisfalse?（）

參考答案:

Thetriplebottomlinefocusesonthreeitems:netincome,netassets,andreturnoninvestment.

Allofthefollowingarebusinesstrendsaffectingmanagementaccounting（）

參考答案:

Allchoicesarecorrect

WhichTWOofthefollowingstatementsaboutmanagementaccountinginformationaretrue?（）

參考答案:

Theymayincludenon-financialinformation

;Theyareusedtoaidplanning

第二章測試

Whichofthefollowingcostsaretreatedasproductcostsbyamerchandisingcompany,suchasWalmart?（）

參考答案:

null

Ralph'sSportingGoodsisamerchandisingcompany,giventhefollowinginformation,theCostofGoodsSoldis417,000()

參考答案:

對

Whichofthefollowingtypesofcompanieswouldhaveworkinprocessinventory?（）

參考答案:

Manufacturing

Whichofthefollowingisnotanactivityinthevaluechain?()

參考答案:

Administration

Acostthatcanbetracedtoacostobjectisknownasa()

參考答案:

directcost.

Conversioncostsconsistof()

參考答案:

directlaborandmanufacturingoverhead

Whichofthefollowingispartofmanufacturingoverhead?()

參考答案:

null

Theaveragecostperunitcanbeusedforpredictingtotalcostsatmanydifferentoutputlevels（）

參考答案:

錯

Sunkcostsaregenerallyrelevanttodecisions（）

參考答案:

錯

WhichofthefollowingtypesofcompanieswillalwayshavetheCostofGoodsSoldaccountontheirincomestatements?（）

參考答案:

Merchandisingandmanufacturingcompanies

第三章測試

Forwhichofthefollowingwouldjobcostingnotbeappropriate?（）對于以下哪一項，不適合采用分批法進行成本核算？

參考答案:

Manufacturerofmass-producedbeverages大規(guī)模生產(chǎn)飲料的制造商

Assumingtheamountofmanufacturingoverheadover-allocationorunder-allocationismaterial,whichaccountisadjustedattheendoftheperiod?（）

參考答案:

CostofGoodsSold

;WorkinProcessInventory

;FinishedgoodsInventory

Wheneverdirectmaterial,directlabor,andmanufacturingoverheadarerecordedonajobcostrecord,anassociatedjournalentryismadetodebitwhichofthefollowingaccounts?（）

參考答案:

WorkinProcessInventory

Whenajobiscompleted,thetotalcostofmanufacturingthejobshouldbemovedtowhichofthefollowinggeneralledgeraccounts?（）

參考答案:

FinishedGoodsInventory

Whenusingjobcostingataservicefirm,professionallaborcostwouldbeconsideredanindirectcostofservingtheclient.（）

參考答案:

錯

Acompanycalculatesthepricesofjobsbyaddingoverheadstotheprimecostandadding30%tototalcostsasaprofitmargin.JobnumberY256wassoldfor$1,690andincurredoverheadsof$694.Whatwastheprimecostofthejob?（）

參考答案:

$606

Whichofthefollowingis/arecharacteristicsofjobcosting?（）

參考答案:

null

Thefollowinginformationrelatestojob2468,whichisbeingcarriedoutbyABCompanytomeetacustomer'sorder.Whatisthesellingpricetothecustomerforjob2468?（）

參考答案:

$19,500

Afirmmakesspecialassembliestocustomers'ordersandusesjobcosting.Thedataforaperiodare:

WhatoverheadshouldbeaddedtojobnumberCC20fortheperiod?()

參考答案:

$72,761

Afirmmakesspecialassembliestocustomers'ordersandusesjobcosting.Thedataforaperiodare:

JobnumberBB15wascompletedanddeliveredduringtheperiod.Whatwastheapproximatevalueofclosingwork-in-progressattheendoftheperiod?()

參考答案:

$217,323

第四章測試

Activity-BasedCostingSystemfocusesonactivitiesasthefundamentalcostobjects.Thecostsofthoseactivitiesbecomebuildingblocksforcompilingtheindirectcostsofproducts,services,andcustomers.（）

參考答案:

對

Non-Value-AddedActivitiesneitherenhancethecustomer'simageoftheproductorservicenorprovideacompetitiveadvantage;alsoknownaswasteactivities（）

參考答案:

對

Costdistortionismorelikelytooccurwhen（）

參考答案:

departmentsincurdifferenttypesofoverheadandtheproductsorjobsusethedepartmentstoadifferentextent

Activitiesincurredregardlessofhowmanyunits,batches,orproductsareproducedarecalled:()

參考答案:

facility-levelactivities

TheWallistonGroup(WG)providestaxadvicetomultinationalfirms.WGchargesclientsfor(a)directprofessionaltime(atanhourlyrate)and(b)supportservices(at30%ofthedirectprofessionalcostsbilled).ThethreeprofessionalsinWGandtheirratesperprofessionalhourareasfollows:

WGhasjustpreparedtheMay2020billsfortwoclients.Thehoursofprofessionaltimespentoneachclientareasfollows:

WhatamountsdidWGbilltoSanAntonioDominionforMay2020()

參考答案:

$28,132

AutomotiveProducts(AP)designsandproducesautomotiveparts.In2014,actualvariablemanufacturingoverheadis$308,600.Therearethreemaindepartmentsthatconsumeoverheadresources:design,production,andengineering.Interviewswiththedepartmentpersonnelandexaminationoftimerecordsyieldthefollowingdetailedinformation:

IfAPusesthesimplecostingsystemthatusesmachine-hoursastheallocationbasetoallocatevariablemanufacturingoverheadtoitsthreecustomers,themanufacturingoverheadallocatedtoUnitedMotoris:()

參考答案:

$9,258

AutomotiveProducts(AP)designsandproducesautomotiveparts.In2014,actualvariablemanufacturingoverheadis$308,600.Therearethreemaindepartmentsthatconsumeoverheadresources:design,production,andengineering.Interviewswiththedepartmentpersonnelandexaminationoftimerecordsyieldthefollowingdetailedinformation:

IfAPallocatesvariablemanufacturingoverheadtoeachcustomerin2014usingdepartment-basedmanufacturingoverheadrates,themanufacturingoverheadallocatedtoUnitedMotoris:()

參考答案:

$23,800

ThepotentialbenefitsofABC/ABMaregenerallyhigherforcompaniesthat()

參考答案:

Significantamountsofindirectcostsareallocatedusingonlyoneortwocostpools

;Productsthatacompanyiswell-suitedtomakeandsellshowsmallprofits

;Allormostindirectcostsareidentifiedasoutputunit–levelcosts,batch-levelcosts,product-sustainingcosts,orfacility-sustainingcosts.

Product-sustainingcosts(service-sustainingcosts)arethecostsofactivitiesundertakentosupportindividualproductsorservicesregardlessofthenumberofunitsorbatchesinwhichtheunitsareproduced.()

參考答案:

對

Acosthierarchycategorizesvariousactivitycostpoolsonthebasisofthedifferenttypesofcostdrivers,cost-allocationbases,ordifferentdegreesofdifficultyindeterminingcause-and-effect(orbenefits-received)relationships.()

參考答案:

對

第五章測試

Whichoneofthefollowingstatementsisincorrect?()

參考答案:

Inprocesscosting,butnotjobcosting,thecostofnormallosswillbeincorporatedintonormalproductcosts

Equivalentunitsexpress（）

參考答案:

theamountofworkdoneduringaperiodintermsoffullycompletedunitsofoutput.

ProcessBhadnoopeninginventory.13,500unitsofrawmaterialweretransferredinat$4.50perunit.Additionalmaterialat$1.25perunitwasaddedinprocess.Labourandoverheadswere$6.25percompletedunitand$2.50perunitincomplete.If11,750completedunitsweretransferredout,whatwastheclosinginventoryinProcessB?()

參考答案:

$14,437.50

Dairymaidmakesorganicyogurt.Theonlyingredients,milkandbacteriacultures,areaddedattheverybeginningofthefermentationprocess.Atmonthend,Dairymaidhas100,000cupsofyogurtthatareonly25%ofthewaythroughthefermentationprocess.Theequivalentunitsofdirectmaterialsinendingworkinprocessare()

參考答案:

100,000cups

Whichofthefollowingisfalseconcerningprocesscosting?()

參考答案:

Itaccumulatesproductioncostsbyactivities.

Conversioncostsconsistof

()

參考答案:

directlabor+manufacturingoverhead

ThejournalentryneededtorecorddirectlaborusedbutunpaidintheFinishingDepartmentduringthemonthwouldbeDebitFinishedGoodsInventory;CreditWagesPayable()

參考答案:

錯

Thedistinctionbetweenjobcostingandprocesscostingcanbesummarizedas()

參考答案:

對

Theweighted-averagemethodcomputesunitcostsbydividingtotalcostsintheWorkinProcessaccountbytotalequivalentunitscompletedtodateandassignsthisaveragecosttounitscompletedandtounitsinendingwork-in-processinventory.（）

參考答案:

對

Operatingincomecandiffermateriallybetweentheweighted-averagemethodandthefirst-in,first-outmethodwhen(1)directmaterialorconversioncostperequivalentunitvariessignificantlyfromperiodtoperiodand(2)physical-inventorylevelsofworkinprocessarelargeinrelationtothetotalnumberofunitstransferredoutoftheprocess.()

參考答案:

對

第六章測試

Variablecostsareconventionallydeemedto()

參考答案:

beconstantperunitofoutput

Thefollowingisagraphofcostagainstlevelofactivity.Towhichoneofthefollowingcostsdoesthegraphcorrespond?（）

參考答案:

null

Aproductionworkerispaidasalaryof$650permonth,plusanextra5centsforeachunitproducedduringthemonth.Thislabourcostisbestdescribedas()

參考答案:

Asemi-variablecost

BCohasrecordedthefollowingdatainthetwomostrecentperiods.Whatisthebestestimateofthecompany'sfixedcostsperperiod?()

參考答案:

$5,100

AccordingtothefollowingEXHIBIT,thefixedcostis()

參考答案:

14538.05

Underabsorptioncostingandvariablecosting,thecalculationofproductcostscanbesummarizedas()

參考答案:

對

Whyisvariablecostingoftenusedforinternalmanagementpurposes?()

參考答案:

Variablecostingandthecontributionmarginincomestatementhelpmanagerseasilypredictthecostofoperatingatdifferentvolumeswithintherelevantrange

;Variablecostinghelpsmanagerswithdecisionmakingbecauseitallowsthemtoeasilyseethecostofmakingonemoreunitofproduct

;Variablecostingdoesnotgivemanagersincentivestobuildupunnecessaryinventory.

CommittedFixedCostsarefixedcoststhatarelockedinbecauseofpreviousmanagementdecisions;managementhaslittleornocontroloverthesecostsintheshortrun.()

參考答案:

對

Whichofthefollowingisfalse?()

參考答案:

Theoperatingincomeofmanufacturerswillalwaysbethesame,regardlessofwhethervariableorabsorptioncostingisused

Whichofthefollowingisfalse?()

參考答案:

Datapointsfallinginalinearpatternsuggestaweakrelationshipbetweencostandvolume.

第七章測試

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

參考答案:

3,000units

Acompanymanufacturesasingleproductforwhichcostandsellingpricedataareasfollows.

Themarginofsafety,expressedasapercentageofbudgetedmonthlysales,is:()

參考答案:

20%

Asingleproductcompanyhasacontributiontosalesratioof40%.Fixedcostsamountto$90,000perannum.Thenumberofunitsrequiredtobreakevenis:()

參考答案:

impossibletocalculatewithoutfurtherinformation

Acompany'sbreakevenpointis6,000unitsperannum.Thesellingpriceis$90perunitandthevariablecostis$40perunit.Whatarethecompany'sannualfixedcosts?()

參考答案:

$300,000

Theoperatingleveragefactorindicatesthepercentagechangeinoperatingincomethatwilloccurfroma1%changeinvolume.Ittellsmanagershowsensitivethecompany'soperatingincomeistochangesinvolume.（）

參考答案:

對

SensitivityAnalysisisa"what-if"techniquethataskswhatresultswillbeifactualpricesorcostschangeorifanunderlyingassumptionchanges.()

參考答案:

對

Whichofthefollowingisfalseregardingchoosingbetweentwocoststructures()

參考答案:

Theindifferencepointisthepointwheretotalrevenuesequaltotalexpenses

Whichofthefollowingistrueregardingacompanythatoffersmorethanoneproduct?()

參考答案:

Thebreakevenpointisdependentonsalesmixassumptions.

Acompanywithalowoperatingleverage()

參考答案:

hasrelativelymorevariablecoststhanfixedcosts

Contributionmarginisrevenuesminusallvariablecostswhereasgrossmarginisrevenuesminuscostofgoodssold.Contributionmarginmeasurestheriskofaloss,whereasgrossmarginmeasuresthecompetitivenessofaproduct.（）

參考答案:

對

第八章測試

BaronCo.incursthefollowingcoststomake25,000switches:

Switchescanbepurchasedfor$8perswitch，andallvariablecostsand$10,000offixedcostscanbeeliminated,however,$50,000offixedcostsremain.BaronCo.should()

參考答案:

makeswitches

ThefollowingdatarelatetotheSuper.

Thecapitalinvestedinmanufacturinganddistributing9,530unitsoftheSuperperannumisestimatedtobe$36,200.Iftherequiredannualrateofreturnoncapitalinvestedineachproductis14%,thesellingpriceperunitoftheSuperis,tothenearest$0.01:()

參考答案:

$144.31

EssCompanymanufacturesfourproductsbutnextmonththereislikelytobeashortageoflabour.Thefollowinginformationisavailable.

Whatordershouldtheproductsbemadein,inordertomaximizeprofits?()

參考答案:

R,Q,S,T

ThecharacteristicsofPrice-Takerscanbesummarizedas()

參考答案:

Productlacksuniqueness

;Heavycompetition

;Notabrandname

;Pricingapproachemphasizestargetcosting

ThecharacteristicsofPrice-Setterscanbesummarizedas()

參考答案:

Productismoreunique

;Lesscompetition

;Productisbranded

;Pricingapproachemphasizescost-pluspricing

Relevantinformationhastwocharacteristics:(1)Itpertainstothefuture.(2)Itdiffersbetweenalternatives.（）

參考答案:

對

ConsiderationsforDiscontinuingProducts,Departments,orStoresinclude()

參考答案:

null

Inmaking"sellasis"decisions,companiesshouldconsiderallofthefollowingEXCEPTfor:()

參考答案:

Costsincurreduptothe"sellasis"decisionpoint.

Theformulaforarrivingattargetcostiswhichofthefollowing?()

參考答案:

Revenueminusdesiredprofit

Keystomakingshort-termdecisionsincludewhichofthefollowing?

()

參考答案:

Bothoftheabove

第九章測試

Flexiblebudgetingisthecalculationofthequantityandcostofinputsthatshouldhavebeenconsumedgiventheachievedlevelofproduction.()

參考答案:

對

Theadvantagesoftheuseofbudgetsinamanagementcontrolsysteminclude()

參考答案:

Provideperformancecriteria.

;Forcemanagementplanning.

;Promotecommunicationandcoordinationwithintheorganization.

Inthebudgetingandplanningprocessforafirm,whichoneofthefollowingshouldbecompletedfirst()

參考答案:

Strategicplan.

Whichoneofthefollowingbestdescribestheroleoftopmanagementinthebudgetingprocess?Topmanagement（）

參考答案:

Needstobeinvolved,includingusingthebudgetprocesstocommunicategoals.

Budgetaryslackdescribesthesituationinwhichamanagerintentionallyover-budgetsexpensesorunder-budgetsrevenue.()

參考答案:

對

Whichofthefollowingbudgetsmustbepreparedfirst,asitservesasabasisformostotherbudgets?（）

參考答案:

Salesbudget

Inpreparingacorporatemasterbudget,whichoneofthefollowingismostlikelytobepreparedlast?（）

參考答案:

Cashbudget

BarnesCorporationexpectedtosell150,000boardgamesduringthemonthofNovember,andthecompany'smasterbudgetcontainedthefollowingdatarelatedtothesaleandproductionofthesegames:

ActualsalesduringNovemberwere180,000games.Usingaflexiblebudget,thecompanyexpectstheoperatingincomeforthemonthofNovembertobe()

參考答案:

$420,000

Theoperatingbudgetsculminateinthebudgeted()

參考答案:

null

DeBergCompanyhasdevelopedsalesprojectionsforthecalendaryear.

Normalcashcollectionexperiencehasbeenthat50%ofsalesarecollectedduringthemonthofsaleand45%inthemonthfollowingsale.Theremaining5%ofsalesisnevercollected.DeBerg'sbudgetedcashcollectionsforthethirdcalendarquarterare()

參考答案:

$414,000

第十章測試

Unfavorablevariancesshouldalwaysbeinterpretedas"badnews"forthecompany.()

參考答案:

錯

Whichofthefollowingareadvantagesofdecentralization?()

參考答案:

null

Intermsofresponsibilitycenters,alargecorporatedivisionwouldbeconsidereda(n)()

參考答案:

investmentcenter.

"Numberofnewproductsdeveloped"wouldbeakeyperformanceindicator(KPI)forwhichofthefourbalancedscorecardperspectives?()

參考答案:

Internalbusiness

"Hoursofemployeetraining"wouldbeakeyperformanceindicator(KPI)forwhichofthefourbalancedscorecardperspectives?()

參考答案:

Learningandgrowth

Thebasicpurposeofaresponsibilityaccountingsystemis()

參考答案:

Motivation.

ListedbelowisselectedfinancialinformationfortheWesternDivisionoftheHanselCompanyforlast

year.

IfHanseltreatstheWesternDivisionasaninvestmentcenterforperformancemeasurementpurposes,what

isthebefore-taxreturnoninvestment(ROI)forlastyear?（）

參考答案:

16.67%

Theimputedinterestrateusedintheresidualincomeapproachtoperformanceevaluationcanbestbedescribedasthe（）

參考答案:

null

Managerialperformancecanbemeasuredinmanydifferentways,includingreturnoninvestment(ROl)andresidualincome.AgoodreasonforusingresidualincomeinsteadofROlisthatgoalcongruenceismorelikelytobepromotedbyusingresidualincome.()

參考答案:

對

Alimitationoftransferpricesbasedonactualcostisthatthey（）

參考答案:

Canleadtosub-optimaldecisionsforthecompanyasawhole.

第十一章測試

Whichofthefollowingistrue?（）

參考答案:

Astandardcostisthebudgetedcostforoneunit

Whichofthefollowingisnotanadvantageofusingstandardcosts?()

參考答案:

Standardscancauseunintendedbehavioralconsequences

Whichofthefollowingisnottrueaboutstandardcostingsystems?

()

參考答案:

Attheendoftheperiod,thevariancesareclosedtotheSalesRevenueaccount

Forthefixedoverheadvolumevariance,ifproductionvolumeisgreaterthanoriginallyanticipated,thevariancewillbeunfavorable.（）

參考答案:

錯

Fixedoverheadbudgetvarianceisthedifferencebetweenactualfixedoverheadandbudgetedfixedoverhead.（）

參考答案:

對

DolphinCeramicsproduceslargeplanterstobeusedinurbanlandscapingprojects.Aspecialearthclayisusedtomaketheplanters.Thestandardquantityofclayusedforeachplanteris24pounds.Dolphinusesastandardcostof$2.00perpoundofclay.Dolphinproduced3,125plantersinMay.Inthatmonth,78,125poundsofclaywerepurchasedandusedatthetotalcostof$150,000.Thedirectmaterialquantityvarianceis()

參考答案:

$6250unfavorablevariance

Vemoirs,Inc，producesseveraldifferentstylesandsizesofpictureframes.ThefollowingactivitydescribesitsoverheadcostsduringMarch,thevariableoverheadratevariancesforthemonthofMarchis()

參考答案:

$1,625unfavorablevariance

DirectLaborRateVariancetellsmanagershowmuchofthetotallaborvarianceisduetopayingahigherorlowerhourlywageratethananticipated.().

參考答案:

對

Acompanybudgetstomakeandsell4,000unitsofitsproduct,actualvolumeare4,200units.Theproducthasastandarddirectlaborcostof$43.Whenanalyzingitsdirectlaborflexible-budgetvariancefortheperiod,thecompanydeterminedthatitsdirectlaborefficiencyvariancewasanunfavorablevarianceof$8,600.Whichoneofthefollowingisclosesttotheactualcostfordirectlaborifthetotaldirectlaborflexible-budgetvariancewasanunfavorablevarianceof$4,400?

(

)一家公司預(yù)算生產(chǎn)和銷售4,000件產(chǎn)品。實際為4,200件。該產(chǎn)品的標(biāo)準(zhǔn)人工成本為43美元。在分析該期間的直接人工彈性預(yù)算差異時，該公司確定其直接人工效率差異為8,600美元的不利差異。如果總直接人工彈性預(yù)算差異是4,400美元的不利差異，以下哪一項最接近直接人工的實際成本？

參考答案:

$44perunit

Acompany'smasterbudgetprojectedthefollowinginformation.一家公司的總預(yù)算預(yù)測了以下信息。Sales(25,000units)

$250,000Manufacturingcosts(1/3fixed)

120,000Otheroperatingcosts(allfixed)

100,000Ifthecompanyactuallysold27,500units,theoperatingincomewhenusingaflexiblebudgetwouldbe:如果公司實際銷售27,500單位，則使用彈性預(yù)算時的營業(yè)利潤為：(

)

參考答案:

$47,000.

FriscoCompanyrecentlypurchased108,000unitsofrawmaterialfor$583,200.3unitsofrawmaterialsarebudgetedforuseineachunitoffinishedgoodsmanufactured,andtherawmaterialstandardissetat$16.50foreachcompletedunit.Friscomanufactured32,700finishedunitsthisperiodandused99,200unitsofrawmaterial.Ifmanagementisconcernedaboutthetimelyreportingofvariancesinanefforttoimprovecostcontrolandbottom-lineperformance,thematerialspurchasepricevarianceshouldbereportedas:Frisco公司最近以583,200美元的價格購買了108,000單位的原材料。每生產(chǎn)一單位成品，預(yù)算使用3單位原材料，原材料標(biāo)準(zhǔn)定為每完成單位16.50美元。Frisco

在此期間制造了32,700單位產(chǎn)成品，并使用了99,200單位原材料。如果管理層關(guān)注及時報告差異以改善成本控制和底線績效，材料采購價格差異應(yīng)報告為：(

)

參考答案:

$9,920favorable.

Acompanyisexpectedtoproduce18,000unitsinacertainmonth,andtheactualoutputis16,500units.Thedirectmaterialstandardusageis7.5gramsperunit,andtheactualconsumptionis6.5grams.Thestandardpriceofrawmaterialsis$6.75pergram,andtheactualpriceis$7pergram.TheDirectmaterialusagevarianceis$111,375(Favorable),pricevarianceis$26,813(Un-favorable),andtotalvarianceis$84,562(Favorable)某公司