知道智慧樹網(wǎng)課：Cost and Managerial Accounting（成本管理會(huì)計(jì)-蘭州理工大學(xué)）章節(jié)測(cè)試滿分答案

1【單選題】(2分)參考答案參考答案B2【單選題】(2分)ManagerialaccountingdiffersfromfinancialaccountinginthatmanB3【單選題】(2分)Whichofthefollowingcorporatepositionsisresponsibleforgeneralfinancialaccountagerialaccounting,andtaxre○A4【單選題】(2分)Ofthefollowingskills,whichareneededbytoday'smanagementaB5【單選題】(2分)WhichofthefollowingprofessionalstandardsrequiresmanagementaccountantstocolydeveloptheirknowleA6【判斷題】(2分)Criticalthinkingcanbeimprovedbyaskingyourselfaseriesofquestionsaboublemyouencounter.Thesequestions,forexample,include:Whatisthwilllneed?Whatassumptionsamlmaking?lsmyconclusionlogical參考答案參考答案A7【單選題】(2分)Whichofthefollowingrequiresthecompany'sCEOandCFOtoassumeresponsibilityfmpany'sfinancialstatementsa○○○A8【單選題】(2分)Whichofthefollowingisfal○A.○○C9【單選題】(2分)Allofthefollowingarebusinesstrendsaffectingmanagementaccounti○A.○A【多選題】(2分)WhichTWOofthefollowingstatementsaboutmanagementaccountinginformation1參考答案參考答案2Advertisingexpense$25,000SalariesexpenseRalph'sSportingGoodsisamerchandisingcompany,giventhefollow○錯(cuò)○對(duì)QA.參考答案參考答案B3【單選題】(2分)Whichofthefollowingtypesofcompanieswouldhaveworkinprocessinvent○QA.參考答案參考答案A4【單選題】(2分)WhichofthefollowingisnotanactivityinthevaluechB5【單選題】(2分)AcostthatcanbetracedtoacostobjectisknownasB6【單選題】(2分)A.○參考答案參考答案B7【多選題】(2分)WhichofthefollowingispartofmanufacturingoverhA.參考答案參考答案8【判斷題】(2分)Theaveragecostperunitcanbeusedforpredictingtotalcostsatmanydifferentoutp錯(cuò)B9【判斷題】(2分)Sunkcostsaregenerallyrelevantto參考答案參考答案B【單選題】(2分)WhichofthefollowingtypesofcompanieswillalwayshavetheCostofGoodsSoldacco○A.參考答案參考答案B1【單選題】(2分)Forwhichofthefollowingwouldjobcostin○參考答案參考答案D2【多選題】(2分)Assumingtheamountofmanufacturingoverheadover-allocationorunder-allocationismatial,whichaccountisadjustedatthe參考答案參考答案3【單選題】(2分)Wheneverdirectmaterial,directlabor,andmanufacturingoverheadarerecordedonarecord,anassociatedjournalentryismadetodebitwhichofthefol○參考答案參考答案B4【單選題】(2分)Whenajobiscompleted,thetotalcostofmanufacturingthejobshouldbemovedtowhichofthefollowinggeneralledgerac○A.○○D5【判斷題】(2分)Whenusingjobcostingataservicefirm,professionallaborcostwouldbeconsideredantcostofservingthecliA.參考答案參考答案B6【單選題】(2分)Acompanycalculatesthepricesofjobsbyaddingoverheadstotheprimecostandaddingototalcostsasaprofitmargin.JobnumberY256wassoldfor$1,690andincurredoverhea$694.Whatwastheprimecost參考答案參考答案A7【多選題】(2分)Whichofthefollowingis/arecharacteristicsofjobcost參考答案參考答案8【單選題】(2分)Thefollowinginformationrelatestojob2468,whichisbeingcarriedoutbyABComacustomer'sorder.Whatisthesellingpricetothecustomerfo參考答案參考答案C9【單選題】(2分)Afirmmakesspecialassembliestocustomers'ordersandusesjobcosting.Thedatafora$$00WhatoverheadshouldbeaddedtojobnumberCC20fortheper○A.○參考答案參考答案C【單選題】(2分)Afirmmakesspecialassembliestocustomers'ordersandusesjobcosting.Thedatafora$$0$0JobnumberBB15wascompletedanddeliveredduringtheperiod.Whatwastheapalueofclosingwork-in-progressattheendoft○參考答案參考答案C第四章測(cè)試1【判斷題】(2分)Activity-BasedCostingSystemfocusesonactivitiesasthefundamentalcostobjects.Tsofthoseactivitiesbecomebuildingblocksforcompilingtheindirectcostsofprodu錯(cuò)對(duì)B2【判斷題】(2分)Non-Value-AddedActivitiesneitherenhancethecustomer'simageoftorprovideacompetitiveadvantage;alsoknownaswasteac○○對(duì)A.B3【單選題】(2分)Costdistortionismorelikelyt○A.C4【單選題】(2分)○A.○參考答案參考答案C5【單選題】(2分)WGhasjustpreparedtheMay2020billsfortwoclients.ThehoursofprofessionaltimesWhatamountsdidWGbilltoSanAntonioDominionforMa○A.○參考答案參考答案C6【單選題】(2分)AutomotiveProducts(AP)designsandproducesautomotiveparts.In2014,actualvaranufacturingoverheadis$308,600.Therearethreemaindepartmentsthatcodresources:design,production,andengineering.InterviewswiththedepartmendexaminationoftimerecordsyieldthefollowingdelfAPusesthesimplecostingsystemthatusesmachine-hoursastheallocvariablemanufacturingoverheadtoitsthreecustomers,themanufacturingoverhead○A.○○D7【單選題】(2分)AutomotiveProducts(AP)designsandproducesautomotiveparts.In2014,actualvaranufacturingoverheadis$308,600.Therearethreemaindepartmentsthatcodresources:design,production,andengineering.InterviewswiththedepartmendexaminationoftimerecordsyieldthefollowingdeIfAPallocatesvariablemanufacturingoverheadtoeachcustomasedmanufacturingoverheadrates,themanufacturingoverheadallocatedtoU○A8【多選題】(2分)ThepotentialbenefitsofABC/ABMaregenerallyhigherforcompa□參考答案參考答案9【判斷題】(2分)Product-sustainingcosts(service-sustainingcosts)arethecostsofactupportindividualproductsorservicesregardlessofthenumberofunitsorb對(duì)B【判斷題】(2分)Acosthierarchycategorizesvariousactivitycostpoolsonthebasisofthedifferenttypesodrivers,cost-allocationbases,ordifferentdegreesofdifficultyindeterminingcact(orbenefits-received)relatA1【單選題】(2分)WhichoneofthefollowingstatementsisincorrA2【單選題】(2分)○○B(yǎng)3【單選題】(2分)ProcessBhadnoopeninginventory.13,500unitsofrawmaterialweretrunit.Additionalmaterialat$1.25perunitwasaddedinprocess.Labo$6.25percompletedunitand$2.50perunitincomplete.lf11,750completedunirredout,whatwastheclosinginven○○C4【單選題】(2分)Dairymaidmakesorganicyogurt.Theonlyingredients,milkandbacteritheverybeginningofthefermentationprocess.Atmonthend,Dairymaidhas100,0ogurtthatareonly25%ofthewaythroughthefermentationprocess.Theequivalenctmaterialsinendingworkinpr○B(yǎng)5【單選題】(2分)WhichofthefollowingisfalseconcerningprocesscostC6【單選題】(2分)○B(yǎng)7【判斷題】(2分)ThejournalentryneededtorecorddirectlaborusedbutunpaidintheFinishingDeparngthemonthwouldbeDebitFinishedGoodslnventory;CreA8【判斷題】(2分)Thedistinctionbetweenjobcostingandprocesscostingcanbesummar○錯(cuò)○對(duì)A.B9【判斷題】(2分)Theweighted-averagemethodcomputesunitcostsbydividingtotalcostsintheWosaccountbytotalequivalentunitscompletedtodateandassignsthisaveragecospletedandtounitsinendingwork-in-prA.B【判斷題】(2分)Operatingincomecandiffermateriallybetweentheweighted-averagemethodafirst-outmethodwhen(1)directmaterialorconversioncostperequivalentunitvariessigntlyfromperiodtoperiodand(2)physical-inventorylevelsofworkinprocessarelargeinrothetotalnumberofunitstransferredoutoftheAA第六章測(cè)試1【單選題】(2分)Variablecostsareconventionallydeemed參考答案參考答案A2BonuspaymenttoemployeeswhenproductionreacSalesman'scommissionspayableperunituptoamaximumamountBulkdiscountsonpurchases,thediscountbeinggivenonElectricitybillsmadeupofastandingcharge參考答案參考答案D3【單選題】(2分)Aproductionworkerispaidasalaryof$650permonth,plusanextra5centsforeachunitpredduringthemonth.Thislabourcostisbestdes○參考答案參考答案D4【單選題】(2分)fofproductionproduction$BCohasrecordedthefollowingdatainthetwomostrecentperiods.WhatC5【單選題】(2分)ABCDEFGH11234MultipleR56789F1AccordingtothefollowingEXHIBIT,thefixedcos○A.○A6【判斷題】(2分)Underabsorptioncostingandvariablecosting,thecalculationofprod○對(duì)○錯(cuò)A7【多選題】(2分)Whyisvariablecostingoftenusedforinternalmanagementpurpo□A.VariablecostinghelpsmanagerswithdecisionmakingbecauseitallowsthemtoeasilyseethecostofmakiVariablecostingisusefultodiscloseinformationtooutsidestakeho參考答案參考答案8參考答案參考答案B9Theoperatingincomeofmanufacturerswillalwaysbethesame,regardlessofwhethervariableorabsorThecontributionmarginisequaltosalesrevenueminusvariableeAcontributionmarginincomestatementisorganizedbycostbehaviorA【單選題】(2分)Whichofthefollowingisfal○A第七章測(cè)試1【單選題】(2分)Acompanymakesasingleproductandincursfixedcostsof$30,000permonth.Variablecerunitis$5andeachunitsellsfor$15.Monthlysalesdemandis7,000units.ThebtintermsofmonthlysalesunitA2【單選題】(2分)AcompanymanufacturesasingleproductforwhichcostandsellingpricedataareasfollThemarginofsafety,expressedasapercentageofbudgetedmonthlysa○○A.D3【單選題】(2分)5Asingleproductcompanyhasacontributiontosalesratioof40%.Fixedcostsamountto$Operannum.Thenumberofunitsrequiredto參考答案參考答案D4【單選題】(2分)Acompany'sbreakevenpointis6,000unitsperannum.Thesellingpriceis$90perunitanariablecostis$40perunit.Whatarethecompany'sannualf參考答案參考答案D【判斷題】(2分)Theoperatingleveragefactorindicatesthepercentagechangeinoperatingincomecurfroma1%changeinvolume.Ittellsmanagershowsensitivethecompany'sop對(duì)錯(cuò)參考答案參考答案A6【判斷題】(2分)SensitivityAnalysisisa"what-if"techniquethataskswhatresultswillbeifactuchangeorifanunderlyingassumptio參考答案參考答案B7【單選題】(2分)Whichofthefollowingisfalseregardingchoosingbetweentwocoststruc參考答案參考答案A8【單選題】(2分)Whichofthefollowingistrueregardingacompanythatoffersmorethanonepro參考答案參考答案B9【單選題】(2分)Acompanywithalowoperatingleverag○參考答案參考答案C【判斷題】(2分)Contributionmarginisrevenuesminusallvariablecostswhereasgrossmargnuscostofgoodssold.Contributionmarginmeasurestheriskofaloss,measuresthecompetitive○錯(cuò)○對(duì)參考答案參考答案B1【單選題】(2分)BaronCo.incursthefollowingcoststoSwitchescanbepurchasedfor$8perswitch,andallvariablecostsand$10,00anbeeliminated,however,$50,000offixedcostsremain.Baro○○參考答案參考答案C2【單選題】(2分)ThefollowingdatarelatetotheS7Thecapitalinvestedinmanufacturinganddistributing9,530unitsoftheSuperperamatedtobe$36,200.Iftherequiredannualrateofreturnoncapitalinves4%,thesellingpriceperunitoftheSuperis,tothenearest$B3【單選題】(2分)EssCompanymanufacturesfourproductsbutnextmonththereislikeur.ThefollowinginformaQ$Contributionperunit4Whatordershouldtheproductsbemadein,inordertomaximizeprof參考答案參考答案B4【多選題】(2分)ThecharacteristicsofPrice-TakerscanbesummarA.參考答案參考答案5【多選題】(2分)ThecharacteristicsofPrice-Setterscanbesummar參考答案參考答案6【判斷題】(2分)Relevantinformationhastwocharacteristics:(1)ltpertainstothefuture.對(duì)錯(cuò)參考答案參考答案A7【多選題】(2分)ConsiderationsforDiscontinuingProducts,Departments,orSA.參考答案參考答案8【單選題】(2分)Inmaking"sellasis"decisions,companiesshouldconsideralloft○A.參考答案參考答案C9【單選題】(2分)○參考答案參考答案D【單選題】(2分)Keystomakingshort-termdecisionsincludewhicD1【判斷題】(2分)FlexiblebudgetingisthecalculationofthequantityandcostofinputssumedgiventheachievedlevelofprodA.B2【多選題】(2分)Theadvantagesoftheuseofbudgetsinamanagementcontrolsystem參考答案參考答案3【單選題】(2分)Inthebudgetingandplanningprocessforafirm,whichoneofthefoll○A.○○參考答案參考答案C4【單選題】(2分)Whichoneofthefollowingbestdescribestheroleoftopmanagementinthebudgetingp○C5【判斷題】(2分)Budgetaryslackdescribesthesituationinwhichamanagerintentionallsesorunder-budgetsreA6【單選題】(2分)Whichofthefollowingbudgetsmustbepreparedfirst,asitservesasabasisformostot○A.○D7【單選題】(2分)Inpreparingacorporatemasterbudget,whichoneofthefollowingis○○參考答案參考答案B8【單選題】(2分)BarnesCorporationexpectedtosell150,000boardgamesduringthethecompany'smasterbudgetcontainedthefollowingdatarelatedtothesaleandprodActualsalesduringNovemberwere180,000games.Usingaflexiblebudget,thecompanectstheoperatingincomeforthemonthofNov參考答案參考答案B9【單選題】(2分)Theoperatingbudgetsculminateinthebu參考答案參考答案A【單選題】(2分)DeBergCompanyhasdevelopedsalesprojectionsfoNormalcashcollectionexperiencehasbeenthat50%ofsalesarecollecteddursaleand45%inthemonthfollowingsale.Theremaining5%ofsalesisnevercollesbudgetedcashcollectionsforthethirdcalendarqu參考答案參考答案B1【判斷題】(2分)Unfavorablevariancesshouldalwaysbeinterpretedas"badA參考答案參考答案B2Achievinggoalcongruen參考答案參考答案3C4【單選題】(2分)"Numberofnewproductsdeveloped"wouldbeakeyperformanceindicator(KPefourbalancedscorecardperspeD5【單選題】(2分)"Hoursofemployeetraining"wouldbeakeyperformanceindicator(KPl)forwhiancedscorecardperspe○A.C6【單選題】(2分)Thebasicpurposeofaresponsibilityaccountingsy○QA.○參考答案參考答案A7【單選題】(2分)ListedbelowisselectedfinancialinformationfortheWesternDivisionoftheH lfHanseltreatstheWesternDivisionasaninvestmentcenterforperfoisthebefore-taxreturnoninvestment(○B(yǎng)8【單選題】(2分)Theimputedinterestrateusedintheresidualincomeapproachtoperformanceeval○A.○○參考答案參考答案D9【判斷題】(2分)QA.參考答案參考答案A【單選題】(2分)參考答案參考答案B1【單選題】(2分)WhichofthefollowingistrD2【單選題】(2分)WhichofthefollowingisnotanadvantageofusingstandardcA.參考答案參考答案A3【單選題】(2分)WhichofthefollowingisnottrueaboutstandardcostingsysA.○○B(yǎng)4【判斷題】(2分)Forthefixedoverheadvolumevariance,ifproductionvolumeisgreatertted,thevariancewillbeunfavor○對(duì)○錯(cuò)B5【判斷題】(2分)Fixedoverheadbudgetvarianceisthediferencebetweenactualfi○對(duì)○錯(cuò)A6【單選題】(2分)DolphinCeramicsproduceslargeplanterstobeusedinurbanlandscapiearthclayisusedtomaketheplanters.Thestandardquantityofclayusedforeachounds.Dolphinusesastandardcostof$2.00perpoundofclay.Dolphinproduced3,1sinMay.Inthatmonth,78,125poundsofclaywerepurchasedandusedatthetota000.Thedirectmaterialquantity○○D7【單選題】(2分)Numberofframesproduced……ActualvariablemanufacturingoanactualrafVemoirs,Inc,produces