2019 管理会计F2(华东交通大学) 最新满分章节测试答案

文章目录[隐藏]

Chapter 4 Cost Behaviour Part A–test
Chapter 9 Absorption costing & marginal costing Part B –Test 1
Chapter 13 Alternative costing principles Part B–test 2
【作业】Chapter 1 Accounting for management Chapter 1
【作业】Chapter 3 Cost classification Chapter 3—assignment
Chapter 11 Process costing 测试–CH 11 Process costing
Chapter10 Job， batch and service costing 测试–Ch 10 Job, batch & service costing
【作业】Chapter12 Process costing, joint products & by-products 作业–Ch 12 joint product and by product
【作业】Chapter 7 Accounting for labor 作业—Ch 7 –accounting for labor
【作业】Chapter 6 Accounting for material 作业–Chapter 6 Accounting for material
Chapter 8 Accounting for overhead CH 8 Accounting for Overheads 测试
Chapter 14 Forecasting CH 14 Forecasting —测试
Chapter 17 Making budgets work 测试–CH 17 Making budgets work
【作业】Chapter 16 The budgetary process 作业–CH 16 The budgetary process
Chapter 15 Budgeting 测试–CH 15 Budgeting
Chapter 20 Standard costing 测试—CH 20 Standard costing
Chapter12 Process costing, joint products & by-products 测试–CH 12 Process costing，joint products and
Chapter 3 Cost classification 测试–CH 3 cost classification
Chapter 6 Accounting for material 测试—Chapter 6 Accounting for material
Chapter 16 The budgetary process 测试—CH 16 Budgetary process
Chapter 7 Accounting for labor 测试—CH 7
Chapter 1 Accounting for management 测试–CH 1 Accounting for management
Chapter 21 Cost variance 测试–CH 21 cost variance
【作业】Chapter 21 Cost variance 作业-CH 21 Cost variance
Chapter 19 Methods of project appraisal Part C—test
Chapter 23 Performance measurement 测试—CH 23 Performance measurement
Chapter 22 Sales variance & operating statement Part D—test
Chapter 24 Applications of performance measure Part E—test

本答案对应课程为:点我自动跳转查看
本课程起止时间为:2019-04-29到2019-05-08
本篇答案更新状态:已完结

Chapter 4 Cost Behaviour Part A–test

1、问题: An organization makes a single product. The total cost of making 4,000 units is $20,000 and the total costs of making 20,000 units is $40,000. Within this range of activity the total fixed costs remain unchanged.What is the variable cost per unit of the product?( to 2 decimal)
选项：
A: $1.50
B:$1.25
C: $1.30
D: $1.40
答案: 【$1.25】

2、问题: An organization makes a single product. The total cost of making 4,000 units is $20,000 and the total costs of making 20,000 units is $40,000. Within this range of activity the total fixed costs remain unchanged.What is the fixed cost?
选项：
A: $15,000
B: $16,000
C: $20,000
D: $12,000
答案: 【 $15,000】

3、问题: An entity had the following cost information for three different activity levels: Activity level(units) 4,000 6,000 7,500 Total cost $40,800 $50,000 $54,800 Variable cost per unit is constant within this activity range and there is a step up of 10% in the total fixed costs when the activity level exceeds 5,500 units.What is the total costs at an activity level of 5,000 units?
选项：
A: $44,800
B: $45,400
C: $44,000
D:$46,800
答案: 【 $44,000】

4、问题: Total overhead costs for given levels of entity’s total output are as follows: Cost($) output(units) 4,000 1,000 7,000 2,000 10,000 3,000 9,500 4,000A step in fixed costs of $500 occurs at an output level of 3,500 units.How much is the variable overhead cost per unit?
选项：
A:$3.00 per unit
B: $1.83 per unit
C: $2.75 per unit
D:$1.67 per unit
答案: 【$1.67 per unit】

5、问题:Which of the following would be data rather than information?
选项：
A: Sales increase per product in last quarter
B:Total sales value of this month fall by 5%.
C: Total material usage
D: Total sales commission as a percentage of total sales
答案: 【 Total material usage 】

6、问题:A firm has to pay a 20 cents per unit royalty to the inventor of a device which it manufactures and sells. How would the royalty charge be classified in the firm’s accounts?
选项：
A:Selling expense
B: direct expense
C:production expense
D:administration
答案: 【 direct expense】

7、问题:Which of the following would be classified as indirect labor?
选项：
A:Assembly workers in a company manufacturing televisions
B:A consultant in a firm of management consultants
C:Plasterers in a construction company
D:A stores assistant in a factory store.
答案: 【A stores assistant in a factory store. 】

8、问题: A company employs four supervisors to oversee the factory production of all its products. How would the salaries paid to the supervisors be classified?
选项：
A: As a direct labor cost
B:as a direct production expense
C: As a production overhead
D:as an administration overhead
答案: 【 As a production overhead 】

9、问题:Which of the following would be classified as distribution costs?
选项：
A:Rental of finished goods warehouse
B:Depreciation of its own fleet of delivery vehicles
C:Costs associated with a marketing campaign
D:Commission paid the sales staff
答案: 【Depreciation of its own fleet of delivery vehicles 】

10、问题: Overalls for machine workers are
选项：
A:Production cost
B:administration cost
C: selling cost
D: distribution cost
答案: 【Production cost 】

11、问题: Salary of factory security guard is
选项：
A:administration cost
B:production cost
C: selling cost
D: distribution cost
答案: 【production cost 】

12、问题:Early settlement discounts for customers who pay early is
选项：
A: administration cost
B:production
C: distribution cost
D: selling cost
答案: 【 selling cost 】

13、问题: Cost of printer cartridges in general office is
选项：
A:administration cost
B: production
C: distribution cost
D: selling cost
答案: 【administration cost 】

14、问题:Bank overdraft fee is
选项：
A:administration cost
B: production
C:distribution cost
D:finance cost
答案: 【finance cost 】

15、问题: Direct costs are
选项：
A: Costs which can be identified with a cost center but not a single cost unit
B:Costs which can be identified with a single unit or cost center
C:Costs which can be attributed to an accounting period
D:None of the above
答案: 【Costs which can be identified with a single unit or cost center】

16、问题: Monthly variance reports are an example of which one of the following types of management information?
选项：
A:Tactical
B: strategic
C: non-financial
D:operational
答案: 【Tactical】

17、问题:The sales manager has prepared a manpower plan to ensure that sales quotas for the forthcoming year are achieved. This is an example of what type of planning?
选项：
A:Strategic planning
B:tactical planning
C:operational planning
D:corporate planning
答案: 【tactical planning 】

18、问题: Which of the following is not true about the difference of financial statements from management reports?
选项：
A:Are prepared monthly for internal control purposes
B:Contain details of costs incurred in manufacturing
C: Are summarized and prepared mainly for external users of accounting information
D:Provide information to enable the trial balance to be prepared
答案: 【Are prepared monthly for internal control purposes ;
Contain details of costs incurred in manufacturing;
Provide information to enable the trial balance to be prepared】

19、问题:Which of the following sentences explain the distinction between financial statements and management reports?
选项：
A: Financial statements are mainly for external users, and management reports are primarily for internal users
B:Financial statements are normally produced annually, and management reports are normally produced monthly
C:Financial statements are more accurate than management report
D: Financial statements are required by law and management reports are not
答案: 【 Financial statements are mainly for external users, and management reports are primarily for internal users;
Financial statements are normally produced annually, and management reports are normally produced monthly;
Financial statements are required by law and management reports are not】

20、问题: Which of the following is not the quality of good information
选项：
A:Completeness & relevance
B:Extensiveness & timeliness
C:Prudence & fairness
D: Materiality & clarity
答案: 【Extensiveness & timeliness ;
Prudence & fairness ;
Materiality & clarity 】

21、问题: Which statements are true about qualities of good information?
选项：
A:It should be relevant for the purpose
B:It should be communicated to the right person
C:It should be completely accurate
D: It should be provided whatever the cost
答案: 【It should be relevant for the purpose;
It should be communicated to the right person】

22、问题:Which of the following is not the main aim of management accounting :
选项：
A:Record all the transactions
B:Provide summarized costs to users
C: Present the financial results of the entity by means of recognized statements
D: Provide information to management to help them to plan, control and make decisions for the entity
答案: 【Record all the transactions;