成本会计测试题.docx
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成本会计测试题.docx
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成本会计测试题
作答說明:
題號請標明清楚(請在答案卷上標明第一部分與第二部分,及其次標題)。
所有非選擇題
皆須列示計算過程,否則不予計分。
PartOne第一部分(50%)
I.MultipleChoices(18%,2%foreachquestion)
1.CostaccountingprovidesallofthefollowingEXCEPT:
(A)informationformanagementaccountingandfinancialaccounting
(B)pricinginformationfrommarketingstudies
(C)financialinformationregardingthecostofacquiringresources
(D)nonfinancialinformationregardingthecostofoperationalefficiencies
2.WhichstatementisTRUE?
(A)Adirectcostofonecostobjectcannotbeanindirectcostofanothercostobject.
(B)Allvariablecostsaredirectcosts.
(C)Adirectcostofonecostobjectcanbeanindirectcostofanothercostobject.
(D)Allfixedcostsaredirectcosts.
3.Theadvantageofusingnormalcostinginsteadofactualcostingis:
(A)thejobcostismoreaccurateundernormalcosting
(B)indirectcostsareassignedattheendoftheyearwhenthereareknown
(C)indirectcostsareassignedtoajobonatimelybasis
(D)normalcostingprovidesahighergrossprofitmargin
4.Itisusuallydifficulttofindgoodcause-and-effectrelationshipsbetween________andacost
allocationbase.
(A)unit-levelcosts(B)batch-levelcosts
(C)product-sustainingcosts(D)facility-sustainingcosts
5.OperatingbudgetsincludeallofthefollowingEXCEPT:
(A)therevenuesbudget(B)thebudgetedincomestatement
(C)theadministrativecostsbudget(D)thebudgetedbalancesheet
6.Thesales-volumevarianceisdueto:
(A)usingadifferentsellingpricefromthatbudgeted
(B)inaccurateforecastingofunitssold
(C)poorproductionperformance
(D)BothAandBarecorrect.
7.Theonlydifferencebetweenvariableandabsorptioncostingistheexpensingof:
(A)directmanufacturingcosts(B)variablemarketingcosts
(C)fixedmanufacturingcosts(D)BothAandCarecorrect.
8.Whenusingthehigh-lowmethod,thedenominatoroftheequationthatdeterminestheslopeisthe:
(A)dependentvariable
(B)independentvariable
(C)differencebetweenthehighandlowobservationsofthecostdriver
(D)differencebetweenthehighandlowobservationsofthedependentvariables
9.WhichofthefollowingfactorsshouldNOTbeconsideredwhenpricingaspecialorder?
(A)thelikelybidsofcompetitors
(B)theincrementalcostofoneunitofproduct
(C)revenuesthatwillbelostonexistingsalesifpricesarelowered
(D)stablepricingtoearnthedesiredlong-runreturn
II.Problem(32%)
1.ABCCompanysellsonlytwoproducts,ProductAandProductB.
ProductA
ProductB
Total
Sellingprice
$40
$50
Variablecostperunit
$24
$40
Totalfixedcosts
$840,000
ABCsellstwounitsofProductAforeachunititsellsofProductB.ABCfacesataxrateof30%.
Required:
Computethefollowingnumber.(12%)
a.Whatisthebreakevenpointinunitsforeachproduct,assumingthesalesmixis2unitsofProductA
foreachunitofProductB?
b.WhatisthebreakevenpointifABC'staxrateisreducedto25%,assumingthesalesmixis2unitsof
ProductAforeachunitofProductB?
c.HowmanyunitsofeachproductwouldbesoldifABCdesiredanafter-taxnetincomeof$73,500,
facingataxrateof30%?
2.MICCorporationproducesaspeciallineofbasketballhoops.MICCorporationproducesthe
hoopsinbatches.Tomanufactureabatchofthebasketballhoops,MICCorporationmustsetupthe
machinesandmolds.Setupcostsarebatch-levelcostsbecausetheyareassociatedwithbatchesrather
thanindividualunitsofproducts.AseparateSetupDepartmentisresponsibleforsettingupmachines
andmoldsfordifferentstylesofbasketballhoops.
Setupoverheadcostsconsistofsomecoststhatarevariableandsomecoststhatarefixedwith
respecttothenumberofsetup-hours.ThefollowinginformationpertainstoJanuary2010.
Static-budgetActual
Basketballhoopsproducedandsold30,00028,000
Batchsize(numberofunitsperbatch)200250
Setup-hoursperbatch54
Variableoverheadcostpersetuphour$10$9
Totalfixedsetupoverheadcosts$22,500$21,000
Required:
Computethefollowingnumber.(10%)
a.Calculatetheefficiencyvarianceforvariablesetupoverheadcosts.
b.Calculatethespendingvarianceforvariablesetupoverheadcosts.
c.Calculatetheflexible-budgetvarianceforvariablesetupoverheadcosts.
d.Calculatethespendingvarianceforfixedsetupoverheadcosts.
e.Calculatetheproduction-volumevarianceforfixedsetupoverheadcosts.
3.KIACorporationmanufacturesaproductthathastwoparts,AandB.Itiscurrentlyconsidering
twoalternativeproposalsrelatedtotheseparts.
ThefirstproposalisforbuyingPartA.Thiswouldfreeupsomeoftheplantspaceforthe
manufactureofmoreofPartBandassemblyofthefinalproduct.Theproductvicepresidentbelieves
theadditionalproductionofthefinalproductcanbesoldatthecurrentmarketprice.Noother
changesinmanufacturingwouldbeneeded.
ThesecondproposalisforbuyingnewequipmentfortheproductionofPartB.Thenewequipment
requiresfewerworkersanduseslesspowertooperate.Theoldequipmenthasanetdisposalvalueof
zero.
Required:
Identifywhetherthefollowingitemsarerelevant(R)orirrelevant(I)foreachproposal.
Treateachproposalindependently.(10%)
a.Totalvariablemanufacturingoverhead,PartA
b.Totalvariablemanufacturingoverhead,PartB
c.CostofoldequipmentformanufacturingPartB
d.CostofnewequipmentformanufacturingPartB
e.Totalvariablesellingandadministrativecosts
f.Totalvariablecostsofassemblingfinalproducts
g.Totaldirectmanufacturingmaterials,PartA
h.Totaldirectmanufacturingmaterials,PartB
i.Totaldirectmanufacturinglabor,PartA
j.Totaldirectmanufacturinglabor,PartB
PartTwo第二部分(50%)
1.AclothingfirmoperatesaJust-In-Timeproductionsystemandholdsnoinventoryanddirectmaterials.It'sstaticbudgetforthemonthandactualresultsfordirectinputsinMayare:
Budgetedproduction300
Budgeteddirectcostsperunit
Directmaterials6metresat$0.5/metre
Directlabour1hourat$6
Actualproduction350
Actualdirectcosts
Directmaterials5000metresat$1.3/metre
Directlabour2000hoursat$6.2
1.CalculatethedirectmaterialsandlabourpriceandefficiencyvariancesinMay?
2.Thenewtypeofmaterialisamajorreasonofthevariances;
Theproductionmanagerthinks:
"ThenewtypeofmaterialwasperchasedinMay.Thisledtofastercuttingandsewing,buttheworkersusedmorematerialthanusualastheylearnedtoworkwithit.Fornow,thestandardsarefine."However,theydecidetouseforJune.AssumethelabourrateisthesameasMay,thefirmproduces350clothes,3%lessdirectmaterialisused,directmaterialpriceisdown6%and3%lessdirectlabourisused.FindoutthedirectmaterialsandlabourpriceandefficiencyvariancesinJune?
3.CommentontheJuneresult.Wouldyoucontinueusingthenewmaterial?
Required:
(第一小題10%,第二小題5%)
a.Whatarethedirectmaterialscostsassignedtocompletedgoodunitswhenspoilageunitsare
recognizedorwhentheyareignored?
b.Whatarethedirectmaterialamountsallocatedtothework-in-processendinginventorywhen
spoilageunitsarerecognizedorignored?
2.TheMillFlowCompanyhastwodivisions.TheCuttingDivisionpreparestimberatitssawmills.
TheAssemblyDivisionpreparesthecutlumberintofinishedwoodforthefurnitureindustry.No
inventoriesexistineitherdivisionatthebeginningof20x3.Duringtheyear,theCuttingDivision
prepared60,000cordsofwoodatacostof$660,000.AllthelumberwastransferredtotheAssembly
Division,whereadditionaloperatingcostsof$6percordwereincurred.The600,000boardfeetof
finishedwoodweresoldfor$2,500,000.
Required:
(第一小題5%,第二小題5%)
a.DeterminetheoperatingincomeforeachdivisionifthetransferpricefromCuttingtoAssemblyisat
cost,$11acord.
b.Determinetheoperatingincomeforeachdivisionifthetransferpriceis$9percord.
3.JensenManufacturingisconsideringbuyinganautomatedmachinethatcosts$250,000.Itrequires
workingcapitalof$25,000.Annualcashsavingsareanticipatedtobe$103,000forfiveyears.The
companyusesstraight-linedepreciation.Thesalvagevalueattheendoffiveyearsisexpectedtobe
$10,000.Theworkingcapitalwillberecoveredattheendofthemachine'slife.
Required:
(10%)
Computetheaccrualaccountingrateofreturnbasedontheinitialinvestment.
4.Clothes,Inc.hasanaverageannualdemandforred,mediumpoloshirtsof25,000units.Thecostof
placinganorderis$80andthecostofcarryingoneunitininventoryforoneyearis$25.
Required:
(第一小題5%,第二小題5%,第三小題5%)
a.Usetheeconomic-order-quantitymodeltodeterminetheoptimalordersize.
b.Determinethereorderpointassumingaleadtimeof10daysandaworkyearof250days.
c.Determinethesafetystockrequiredtopreventstockoutsassumingthemaximumleadtimeis20
daysandthemaximumdailydemandis125units.
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