管理会计文档.docx
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管理会计文档.docx
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管理会计文档
BUS340Mid-termName:
_________________
Chapters1to4
1.Theprimaryusersofmanagementaccountinginformationare
a.externalpartiesformakingdecisionsaboutthecompany
b.internalmanagersforplanningandcontrolpurposes
c.internalmanagersfornonroutinedecisions
d.alloftheabove
管理会计信息的主要使用使用者是?
如果是这样出的话选D
2._____isareviewtodeterminewhetherthepoliciesandproceduresspecifiedbytop
managementhavebeenimplemented.是回顾决策是否在规定的政策和程序上管理已经实现
答案:
budget
_____isareviewtodeterminewhetherthepoliciesandproceduresspecifiedbytopmanagementhavebeenimplemented.
a.TheForeignCorruptPracticesAct
b.Amanagementaudit
c.GenerallyAcceptedAccountingPrinciples(GAAP)
d.TheRobinson-PatmanAct
3._____is(are)theprimaryconsiderationinchoosingamongaccountingsystemsandmethods.
是在选择会计系统与方法中首要考虑的
答案:
cost-benefitbalanceandbehavioraleffects只选一个的话选第一个.
_____is(are)theprimaryconsiderationinchoosingamongaccountingsystemsandmethods.
a.Simplicity
b.Behavioralimplications
c.Thecost-benefitbalance
d.Computerization
a.behavioraleffectsofthesystemonmanagers
b.costsofbuyingandoperatingthesystem
c.improveddecision-makingpowerresultingfromthesystem
d.alloftheabove如果这样出选D
4.Variances_____.差异-答案:
Deviationsfromplans
Variances_____.
a.arequantitativeexpressionsofactionplans
b.providefeedbackbycomparingresultswithplansandbyhighlightingdeviationsfromplans
c.aredeviationsfromaplan
d.ignoreareasthatarepresumedtoberunningsmoothly
5.TheHolaCompanyheldaChristmasparty.Thecompanyexpectedattendanceof?
?
?
?
personsandpreparedthefollowingbudget:
Hotelroomrental$
FoodXX
EntertainmentXX
DecorationsXX
Totals$XX
Afterallbillsforthepartywerepaid,thetotalcameto$XXX.Detailsare:
$XXXforhotel
roomrental;$forfood;$forentertainment;andXXfordecorations.Onehundredpersons
attendedtheparty.
Whatisthetotalbudgetvariance?
见课堂第二次课堂练习题。
TheHolaCompanyheldaChristmasparty.Thecompanyexpectedattendanceof100personsandpreparedthefollowingbudget:
Hotelroomrental$500
Food500
Entertainment800
Decorations400
Totals$2,200
Afterallbillsforthepartywerepaid,thetotalcameto$2,315.Detailsare:
$575forhotelroomrental;$640forfood;$750forentertainment;and$350fordecorations.Onehundredpersonsattendedtheparty.
Whatisthetotalbudgetvariance?
a.$115unfavorableisthetotalbudgetvariance.
b.$115favorableisthetotalbudgetvariance.
c.$25favorableisthetotalbudgetvariance.
d.$140unfavorableisthetotalbudgetvariance.
$2,315actual-$2,200budgeted=$115unfavorable
6.Whichofthefollowingisnotacostdriverofcustomerservicescosts?
下面哪一个不是顾客服务成本的成本动因
a.Hoursspentservicingproductsarenotacostdriverofcustomerservicescosts.
b.Travelcostsarenotacostdriverofcustomerservicescosts.
c.Numberofservicecallsisnotacostdriverofcustomerservicescosts.
d.Alloftheseanswersarecorrect.
7.Asthecost-driveractivitylevelincreaseswithintherelevantrange_____.
答案:
totalvariablecostsdecrease
8.MercyHospitalhastotalvariablecostsof%oftotalrevenuesandfixedcostsof$
millionperyear.Therearepatient-daysestimatedfornextyear.Whatisthebreak-even
pointexpressedintotalrevenue?
89.MercyHospitalhastotalvariablecostsof80%oftotalrevenuesandfixedcostsof$20millionperyear.Thereare70,000patient-daysestimatedfornextyear.Whatisthebreak-evenpointexpressedintotalrevenue?
a.$100millionisthebreak-evenpoint.
b.$10millionisthebreak-evenpoint.
c.$12.5millionisthebreak-evenpoint.
d.Noneoftheseanswersiscorrect.
$20million/(1-0.80)=$100million
9.SupposeaHolidayInnHotelhasannualfixedcostsapplicabletoitsroomsof$millionfor
its-roomhotel,averagedailyroomrentsof$,andaveragevariablecostsof$foreachroom
rented.Itoperatesdaysperyear.Theamountofnetincomeonroomsthatwillbegenerated
ifthehotelishalffullthroughouttheentireyearis_____.
SupposeaHolidayInnHotelhasannualfixedcostsapplicabletoitsroomsof$1.2millionforits300-roomhotel,averagedailyroomrentsof$50,andaveragevariablecostsof$10foreachroomrented.Itoperates365daysperyear.Theamountofnetincomeonroomsthatwillbegeneratedifthehotelishalffullthroughouttheentireyearis_____.
a.$(1,192,500)
b.$1,590,000
c.$2,737,500
d.$990,000
[.5x300x365x($50-$10)]-$1,200,000=$990,000
10.WalnutCorporationsellsdesksat$perdesk.Thecostsassociatedwitheachdeskareas
follows:
WalnutCorporationsellsdesksat$480perdesk.Thecostsassociatedwitheachdeskareasfollows:
Directmaterials$195
Directlabor126
Variablefactoryoverhead51
Totalfixedcostsfortheperiodare$456,840.Thecontributionmarginperdeskis_____.
a.$195
b.$108
c.$51
d.$126
$480-$195-$126-$51=$108
BUS340Mid-termName:
_________________
Chapters1to4
Directmaterials$
DirectlaborXX
VariablefactoryoverheadXX
Totalfixedcostsfortheperiodare$XXX.TheXXXperdeskis_____.
11.StrongsvilleCompanywishestoearnafter-taxnetincomeof$,000.Totalfixedcostsare
$000,andthecontributionmarginperunitis$.00.Strongsville’staxrateis%.The
numberofunitsthatmustbesoldto?
?
?
is_____.
ZacharyCompanywishestoearnafter-taxnetincomeof$18,000.Totalfixedcostsare$84,000,andthecontributionmarginperunitis$6.00.Zachary’staxrateis40%.Thenumberofunitsthatmustbesoldtobreakevenis_____.
a.14,000units
b.17,000units
c.19,000units
d.21,500units
$84,000/$6.00=14,000units
12._____willXXXacompany'sbreak-evenpoint.
_____willdecreaseacompany'sbreak-evenpoint.
a.Reducingitstotalfixedcosts
b.Decreasingcontributionmarginperunit
c.Increasingvariablecostperunit
d.Decreasingthesellingpriceperunit
13.The_____isthechangeintotalresultsunderanewcondition,incomparisonwithsome
givenorknowncondition.
a.incrementaleffect
b.detrimentaleffect
c.conditionaleffect
d.comparabilityeffect
14._____isallXXXcostsdividedbyXX.
_____isallvariablecostsdividedbysales.
a.Grossmargin
b.Contribution-marginratio
c.Variable-costratio
d.Thesalesmix
15.PalmerInc.currentlyproduces,000unitsatacostof$,000.NextyearPalmerInc.
expectstoproduce,000units.Palmer’srelevantrangeis,000to,000units.Ifthecostis
XXXand,000unitsareproduced,thecost_____.
PalmerInc.currentlyproduces110,000unitsatacostof$440,000.NextyearPalmerInc.expectstoproduce115,000units.Palmer’srelevantrangeis100,000to120,000units.Ifthecostisvariableand115,000unitsareproduced,thecost_____.
a.willstaythesame
b.willincreaseto$460,000
c.willdecrease
d.willbeindeterminate
($440,000/110,000)x115,000=$460,000
16.AcompensationplanwherethesalesforceisXXXXXisa_____.
Acompensationplanwherethesalesforceispaidsalarypluscommissionisa_____.
a.purelyvariablecost
b.discretionaryfixedcost
c.committedfixedcost
d.mixedcost
BUS340Mid-termName:
_________________
Chapters1to4
17.AXXXisanexampleofa(n)_____.
Apropertytaxisanexampleofa(n)_____.
a.mixedcost
b.committedfixedcost
c.discretionarycost
d.engineeredcost
18.MerkeyMotel’scostfunctionbasedonguest-daysofoccupancyforcustodialcostis
givenas:
XXX.MerkeyMotelexpectsanoccupancylevelofguestdays.Merkey
Motel’sexpectedtotalXXXcostis_____.
91.MerkeyMotel’scostfunctionbasedonguest-daysofoccupancyforcustodialcostisgivenas:
Y=$50,000+$7.50X.MerkeyMotelexpectsanoccupancylevelof10,000guestdays.MerkeyMotel’sexpectedtotalfixedcostis_____.
a.$7.50
b.$50,000
c.$75,000
d.$105,000
19.Inthemixed-costfunction,the?
?
signifies_____.
Inthemixedcostfunction,Y=$66,000+$8.70X,theYsignifies_____.
a.totalfixedcost
b.totalcost
c.variablecostperunitofcostdriver
d.numberofunitsofthecostdriver
20.OneofthesimplestmethodstomeasureaXXXXfrompastdataisthe_____.
Oneofthesimplestmethodstomeasurealinearcostfunctionfrompastdataisthe_____.
a.regressionanalysismethod
b.highlowmethod
c.leastsquaresregressionmethod
d.visual-fitmethod
21.ThefollowingdatahasbeenassembledforLionCompany.Usethehigh-lowmethod.
CostHours
TheXXXXXcostperhouris_____.
ThefollowingdatahasbeenassembledforLionCompany.Usethehigh-lowmethod.
CostHours
$24,4002,000
39,0003,500
39,2803,450
43,4003,200
44,1603,900
Thevariablecostperhouris_____.
a.$1.52
b.$1.84
c.$10.40
d.$8.64
($44,160-$24,400)/(3,900-2,000)=$10.40
BUS340Mid-termName:
_________________
Chapters1to4
22.Whereaspecificproductisthecostobject,the?
?
?
?
wouldprobably
beclassifiedasa(n)_____.
Whereaspecificproductisthecostobject,thehourlywagesofassemblyworkerswhoworkononlythatproductwouldbeclassifiedasa(n)_____.
a.direct,variablecost
b.direct,fixedcost
c.indirect,variablecost
d.indirect,fixedcost
23.Costofgoodsmanufacturediscomputedas_____.
Costofgoodsmanufacturediscomputedas_____.
a.Directmaterials+indirectmaterials
b.Directmaterials+directlabor+indirectmanufacturing
c.Directlabor+directmaterials
d.Direc
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