管理會計（management accounting）知到智慧樹章節(jié)測試課后答案2024年秋成都職業(yè)技術(shù)學(xué)院

管理會計（managementaccounting）知到智慧樹章節(jié)測試課后答案2024年秋成都職業(yè)技術(shù)學(xué)院第一章單元測試

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:錯B:對

答案:錯Managerialaccountingreportsarespecial-purposeandissuedasfrequentlyasneeded.（）

A:對B:錯

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

A:錯B:對

答案:錯

第二章單元測試

Topmanagersmustcertifythatacompanymaintainsanadequatesystemofinternalcontrols.（）

A:對B:錯

答案:對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.

第三章單元測試

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:錯B:對

答案:對

第四章單元測試

FIFO指的是哪一種存貨計價方法？（）

A:先進(jìn)先出法B:個別計價法C:后進(jìn)先出法D:加權(quán)平均法

答案:先進(jìn)先出法AVCO指的是哪一種存貨計價方法？（）

A:后進(jìn)先出法B:加權(quán)平均法C:個別計價法D:先進(jìn)先出法

答案:加權(quán)平均法LIFO指的是哪一種存貨計價方法？（）

A:后進(jìn)先出法B:先進(jìn)先出法C:加權(quán)平均法D:個別計價法

答案:后進(jìn)先出法A公司以單價20元每年購入某種產(chǎn)品5000件。每次訂貨費用為30元，資金年利息率為6%，單位維持庫存費按所庫存貨物價值的9%計算。單位維持庫存費為（）。

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

答案:3EOQ模型只需要使訂貨費用最省。（）

A:錯B:對

答案:錯

第五章單元測試

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

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

答案:420員工每天最低保證工資為80英鎊，生產(chǎn)一件衣服賺20英鎊，周一生產(chǎn)3件，周二生產(chǎn)了5件，這兩天一共應(yīng)該支付（）工資給他。

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員工基本工資率為每小時10英鎊，每周額定工作36小時，該員工每周工作量40小時，按timeandahalf計算工資，那這周的overtimepremium有多少？（）

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

答案:60

第六章單元測試

Overheadsisalsoknownas（）.

A:MaterialcostB:DirectcostC:LabourcostD:Indirectcost

答案:IndirectcostPrimecostincludes（）?

A:DirectMaterialsB:DirectLabourC:IndirectexpensesD:Royaltyandotherdirectexpenses

答案:DirectMaterials；DirectLabour；RoyaltyandotherdirectexpensesOARisanabbreviationforoverheadsabsorptionrate.（）

A:錯B:對

答案:對Rentandrates,lightandheatsalwaysusevalueasabsorptionbasis.（）

A:對B:錯

答案:錯Budgetedoverheadsformachiningare25000.Thereare2500budgetedmachinehoursinmachining.TheOARpermachinehourinmachiningis10.（）

A:對B:錯

答案:對

第七章單元測試

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間接費用分配標(biāo)準(zhǔn)可以是（）。

A:面積B:人數(shù)C:金額D:電量

答案:面積；人數(shù)；金額；電量Directappointmentmeanstheservicecentrecostsarechargedtoallcostcentres(includingservicecentres)andthemethodiscontinueduntiltheservicecostcentretotalsarezero.（）.

A:錯B:對

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

A:對B:錯

答案:對

第八章單元測試

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:錯B:對

答案:對

第九章單元測試

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:錯B:對

答案:錯Basethiscase，therequiredcontributionperunitequals￡96.35.（）

A:錯B:對

答案:對

第十章單元測試

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:錯B:對

答案:錯

第十一章單元測試

Thepurposeofabudgetis（）

A:CompelsplanningB:CommunicatesbusinessgoalsC:Co-ordinatesbusinessactivitiesD:Controlsspending

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

A:錯B:對

答案:對Adversevariance:Thisiswhenthecostisworsethanexpected.（）

A:錯B:對

答案:對Favourablevariance:Thisiswhenthecostisbetterthanexpected.（）

A:對B:錯

答案:對Somevarianceswillbeconsideredsignificant&willrequirethoroughinvestigation（）

A:錯B:對

答案:對

第十二章單元測試

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:對B:錯

答案:錯

第十三章單元測試

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:對B:錯

答案:錯

第十四章單元測試

一般適用于固定費用或者數(shù)額比較穩(wěn)定的預(yù)算項目的預(yù)算方法是（）。

A:彈性預(yù)算法B:增量預(yù)算法C:固定預(yù)算法D:零基預(yù)算法

答案:固定預(yù)算法預(yù)算編制方法中，與彈性預(yù)算相對應(yīng)的是（）

A:固定預(yù)算B:零基預(yù)算C:增量預(yù)算D:滾動預(yù)算

答案:固定預(yù)算相對固定預(yù)算而言，彈性預(yù)算（）。

A:便于評價與考核B:預(yù)算工作量小C:預(yù)算范圍寬D:預(yù)算成本低

答案:便于評價與考核；預(yù)算范圍寬為克服傳統(tǒng)的固定預(yù)算的缺點，人們設(shè)計了一種適用面廣、機(jī)動性強(qiáng)，可適用于多種情況的預(yù)算方法，即滾動預(yù)算。（）

A:對B:錯

答案:錯編制預(yù)算的方法按其業(yè)務(wù)量基礎(chǔ)的數(shù)量特征不同，可分為固定預(yù)算法和彈性預(yù)算法。其中，固定預(yù)算法的適應(yīng)性和可比性都較強(qiáng)。（）

A:對B:錯

答案:錯

第十五章單元測試

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