Test bank for Chapter two.docx
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Test bank for Chapter two.docx
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TestbankforChaptertwo
TestbankforChaptertwo
CHOICE:
LEARNINGOBJECTIVE1
66.Managersshouldfocustheireffortsonmanaging:
a.activitiesrequiredtomakeproductsordeliverservices
b.productsandservices
c.revenues
d.Noneoftheseanswersiscorrect
67.Whichvaluechainfunctionwouldincludethecostofcomputer-aideddesignequipmentandcosttodeveloptheprototypeofaproduct?
a.Thedistributionfunctionwouldincludethesecosts.
b.Thedesignofproduct,services,andprocessesfunctionwouldincludethesecosts.
c.Theproductionfunctionwouldincludethesecosts.
d.Themarketingfunctionwouldincludethesecosts.
68.Whichvaluechainfunctionwouldincludedepreciationofplantandmachinery?
a.Thedistributionfunctionwouldincludedepreciationofplantandmachinery.
b.Thecustomerservicefunctionwouldincludedepreciationofplantandmachinery.
c.Theproductionfunctionwouldincludedepreciationofplantandmachinery.
d.Themarketingfunctionwouldincludedepreciationofplantandmachinery.
69.Whichvaluechainfunctionwouldincludeadvertisingcosts?
a.Thedistributionfunctionwouldincludeadvertisingcosts.
b.Thecustomerservicefunctionwouldincludeadvertisingcosts.
c.Theproductionfunctionwouldincludeadvertisingcosts.
d.Themarketingfunctionwouldincludeadvertisingcosts.
70.Whichvaluechainfunctionwouldincludedepreciationontransportationcost?
a.Thedistributionfunctionwouldincludedepreciationontransportationcost.
b.Thecustomerservicefunctionwouldincludedepreciationontransportationcost.
c.Theproductionfunctionwouldincludedepreciationontransportationcost.
d.Themarketingfunctionwouldincludedepreciationontransportationcost.
71.Whichofthefollowingisnotacostdriverofcustomerservicescosts?
a.Hoursspentservicingproductsarenotacostdriverofcustomerservicescosts.
b.Travelcostsarenotacostdriverofcustomerservicescosts.
c.Numberofservicecallsisnotacostdriverofcustomerservicescosts.
d.Alloftheseanswersarecorrect.
72.Whichofthefollowingwouldbeagoodcostdriverforsalariesofproductandsupervisorysalaries?
a.Numberofhoursworkedisagoodcostdriverforsalariesofproductandsupervisorysalaries.
b.Numberofpeoplesupervisedisagoodcostdriverforsalariesofproductandsupervisorysalaries.
c.Numberofdepartmenttransactionsisagoodcostdriverforsalariesofproductandsupervisorysalaries.
d.Numberofcustomersservedisagoodcostdriverforsalariesofproductandsupervisorysalaries.
73.Numberofengineeringhoursisalikelycostdriverforwhichvaluechainfunction?
a.Theresearchanddevelopmentfunctionhasnumberofengineeringhoursasalikelycostdriver.
b.Thedesignfunctionhasnumberofengineeringhoursasalikelycostdriver.
c.Themarketingfunctionhasnumberofengineeringhoursasalikelycostdriver.
d.Theproductionfunctionhasnumberofengineeringhoursasalikelycostdriver.
74.Outputmeasuresofbothresourcesandactivitiesare:
a.costdrivers
b.stagesofproduction
c.fixedactivities
d.variableactivities
75._______________ishowtheactivitiesofanorganizationaffectitscosts.
a.Costbehavior
b.Costdriver
c.Volume-relatedcostdrivers
d.Noneoftheseanswersiscorrect.
LEARNINGOBJECTIVE2
76.Asthecost-driveractivitylevelincreaseswithintherelevantrange:
a.totalfixedcostsremainunchanged
b.fixedcostsperunitincreases
c.totalvariablecostsdecrease
d.variablecostsperunitincreases
77.Asthecost-driveractivitylevelincreaseswithintherelevantrange:
a.totalfixedcostsincrease
b.fixedcostsperunitdecrease
c.totalvariablecostsdecrease
d.variablecostsperunitdecrease
78.Asthecostdriveractivityleveldecreaseswithintherelevantrange:
a.totalfixedcostsincrease
b.fixedcostsperunitdecreases
c.totalvariablecostsdecrease
d.variablecostsperunitdecreases
79.Asthelevelofactivitydecreaseswithintherelevantrange:
a.totalfixedcostsincrease
b.fixedcostsperunitdecreases
c.totalvariablecostsincrease
d.variablecostsperunitremainunchanged
80.Anaccountantmayhavedifficultyclassifyingcostsasfixedorvariablebecause:
a.costsmaybehaveinanonlinearway
b.costsmaybeaffectedbymorethanonecostdriver
c.thedecisionsituationmaycausethecoststobefixedintheshortterm
d.Alloftheseanswersarecorrect.
81.Whenanalyzingcost,thinkof:
a.variablecostsasatotal
b.variablecostsonaper-unitbasis
c.fixedcostsonaper-unitbasis
d.variablecostsasatotalandfixedcostsonaper-unitbasis
82.Anincreaseinfixedcostsusuallyindicates:
a.costdriveractivityisdecreasing
b.costdriveractivityisincreasing
c.relevantrangeisincreasing
d.relevantrangeisdecreasing
83.Anincreaseintotalvariablecostusuallyindicates:
a.thecost-driveractivitylevelisdecreasing
b.thecost-driveractivitylevelisincreasing
c.variablecostsperunitisdecreasing
d.variablecostsperunitisincreasing
84.Fixedcosts:
a.arefixedonaper-unitbasis,butvaryintotal
b.varyonaper-unitbasis,butarefixedintotal
c.arefixedonaper-unitbasis,andfixedintotal
d.varyonaper-unitbasis,andvaryintotal
85.Variablecosts:
a.varyperunit
b.arefixedintotal
c.decreaseintotalasthecost-driveractivitylevelincreases
d.arefixedperunitandvaryintotal
86.Relevantrangeappliesto:
a.thevariablecosts
b.fixedcosts
c.bothfixedandvariablecosts
d.costdriveractivitylevels
LEARNINGOBJECTIVE3
87.Thelevelofsalesatwhichrevenuesequalexpensesandnetincomeiszeroiscalledthe:
a.marginofsafety
b.contributionmargin
c.breakevenpoint
d.marginalincomepoint
88.Themarginofsafety:
a.equalsplannedunitsaleslessbreak-evenunitsales
b.showshowactualsalesdifferfromplannedsales
c.isthesalespriceminusallthefixedexpenses
d.isthesameascontributionmargin
89.DaysofOurLivesHospitalhastotalvariablecostsof90%oftotalrevenuesandfixedcostsof$50millionperyear.Thereare50,000patient-daysestimatedfornextyear.Whatisthebreak-evenpointexpressedintotalrevenue?
a.$500millionisthebreak-evenpoint.
b.$50millionisthebreak-evenpoint.
c.$12.5millionisthebreak-evenpoint.
d.Noneoftheseanswersiscorrect.
$50million/(1-0.90)=$500million
90.RampartHospitalhastotalvariablecostsof90%oftotalrevenuesandfixedcostsof$50millionperyear.Thereare50,000patient-daysestimatedfornextyear.Whatistheaveragedailyrevenueperpatientnecessarytobreakeven?
a.$1,000istheaveragedailyrevenueperpatientnecessarytobreakeven.
b.$4,000istheaveragedailyrevenueperpatientnecessarytobreakeven.
c.$250istheaveragedailyrevenueperpatientnecessarytobreakeven.
d.$10,000istheaveragedailyrevenueperpatientnecessarytobreakeven.
$50,000,000/(1-.90)=$500,000,000;
$500,000,000/50,000=$10,000
91.SupposeaHolidayInnhotelhasannualfixedcostsapplicabletoitsroomsof$1.2millionforits300-roomhotel,averagedailyroomrentsof$50,andaveragevariablecostsof$10foreachroomrented.Itoperates365daysperyear.Theamountofnetincomeonroomsthatwillbegeneratedifthehoteliscompletelyfullthroughouttheentireyearis:
a.$(1,188,000)
b.$4,275,000
c.$3,180,000
d.$5,475,000
[300x365x($50-$10)]-$1,200,000=$3,180,000
92.SupposeaBestWesternmotelhasannualfixedcostsapplicabletoitsroomsof$1.2millionforits300-roommotel,averagedailyroomrentsof$50,andaveragevariablecostsof$10foreachroomrented.Itoperates365daysperyear.Theamountofnetincomeonroomsthatwillbegeneratedifthemotelishalffullthroughouttheentireyearis:
a.$(1,192,500)
b.$1,590,000
c.$2,737,500
d.$990,000
93.SupposeaComfortInnmotelhasannualfixedcostsapplicabletoitsroomsof$1.2millionforits300-roommotel,averagedailyroomrentsof$50,andaveragevariablecostsof$10foreachroomrented.Itoperates365daysperyear.Thebreak-evenpointinnumberofroomsrentedis:
a.30,000rooms
b.24,000rooms
c.120,000rooms
d.Noneoftheseanswersiscorrect.
$1,200,000/($50-$10)=30,000rooms
94.SupposetheIn&OutMotelhasannualfixedcostsapplicabletoitsroomsof$1.2millionforits300-roommotel,averagedailyroomrentsof$50,andaveragevariablecostsof$10foreachroomrented.Itoperates365daysperyear.Thepercentofoccupancyfortheyearneededtobreakevenis:
a.3.65%
b.27.4%
c.25%
d.100%
95.BabblingBrookHospitalhasoverallvariablecostsof75%oftotalrevenuesandfixedcostsof$40millionperyear.Thereare40,000patient-daysestimatedfornextyear.Thebreak-evenpointexpressedintotalrevenueis:
a.$160million
b.$40million
c.$10million
d.Noneoftheseanswersiscorrect.
96.CuyahogaCountyHospitalhasoverallvariablecostsof75%oftotalrevenuesandfixedcostsof$40millionperyear.Thereare40,000patient-daysestimatedfornextyear.Theaveragedailyrevenueperpatientnecessarytobreakevenis:
a.$1,000
b.$4,000
c.$250
d.$20,000
97.Ifthesalespriceperunitis$20,theunitcontributionmarginis$8,andtotalfixedcostsare$24,000,thebreakevenpointinunitsis:
a.3,000
b.1,200
c.857
d.2,000
98.Ifthesalespriceperunitis$34,theunitvariablecostis$19,andthebreakevenpointis10,000units,then
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