2020 绩效管理(黄淮学院) 最新满分章节测试答案

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本课程起止时间为:2020-02-24到2020-09-30
本篇答案更新状态:已完结

Chapter 1 Managerial Accounting and the Business Environment（管理会计概论） Pre-test Lesson 1

1、 问题:Management accounting is concerned with providing information to managers,
the people _____an organization who direct and control its operations?
选项：
A:inside
B:outside
C:all of the above
D:none of the above
答案: 【inside】

2、 问题:Financial accounting primarily summarizes _ financial transactions,
while management accounting has a strong _orientation.
选项：
A:Future; Future
B:Future; Past
C:Past; Future
D:Past; Past
答案: 【Past; Future】

3、 问题:With the fast changing globalized economy, Management Accounting plays
an important role in supporting managers to make quick and relevant decisions.
选项：
A:正确
B:错误
答案: 【正确】

4、 问题:Only large organization has managers. Managers must be responsible for
planning, directing and motivating personnel, controlling operations and making
informed decision making.
选项：
A:正确
B:错误
答案: 【错误】

5、 问题:The ____is an ethical code issued by Institute of Management
Accountants (IMA) of the United States and a revised version was published in
July 2017.
答案: 【Statement of Ethical Professional Practice】

Chapter 1 Managerial Accounting and the Business Environment（管理会计概论） 新Pre-test Lesson 1

1、 问题:Management accounting is concerned with providing information to managers, the people _____an organization who direct and control its operations?
选项：
A:Inside
B:Outside
C:All of the above
D:None of the above
答案: 【Inside 】

2、 问题:Financial accounting primarily summarizes _ financial transactions, while management accounting has a strong _orientation.
选项：
A:Future; Future
B:Future; Past
C:Past; Future
D:Past; Past
答案: 【Past; Future】

3、 问题:With the fast changing globalized economy, Management Accounting plays an important role in supporting managers to make quick and relevant decisions.
选项：
A:正确
B:错误
答案: 【正确】

4、 问题:Only large organization has managers. Managers must be responsible for planning, directing and motivating personnel, controlling operations and making informed decision making.
选项：
A:正确
B:错误
答案: 【错误】

5、 问题:The ____is an ethical code issued by Institute of Management Accountants (IMA) of the United States and a revised version was published in July 2017.
答案: 【Statement of Ethical Professional Practice】

【作业】Chapter 1 Managerial Accounting and the Business Environment（管理会计概论） Assignment-Lesson 1

1、 问题:‍Assignment Lesson 1 包括4题判断题及6题单选题
评分规则: 【 每题10分，合计100分
】

【作业】Chapter 1 Managerial Accounting and the Business Environment（管理会计概论） 新Assignment-Lesson 1

1、 问题:The assignment includes 5 True or False Questions and 5 Multiple Choices Questions.作业内容详见附件
评分规则: 【 Each question values 10 points.
】

Lecture 02 ACCA F5 TEST 1

1、 问题:Using activity based costing, what is the overhead cost per unit of product Y? Product XProduct Y Production (units)5002,000 Machine hours per unit1010 Production runs52 Inspections during production66 Production set-up costs$168,000 Quality control costs$96,000 A$48.00 B$37.71 C$66.00 D$105.60
选项：
A:$48.00
B:$37.71
C:$66.00
D:$105.60
答案: 【$48.00】

2、 问题:The following data relate to costs, output volume and cost drivers of Heighway Rubbery Co for June 20X1. Product PProduct QProduct R Total 1Production and sales3,000 units2,000 units1,500 units 2Direct production costs$ per unit$ per unit$ per unit Direct materials12 11 8 $70,000 Direct labour362$24,000 3Labour hours per unit 15 17 10 $94,000 1/211/3 4Machine hours per unit2 1 2 5Number of production runs8 2 10 20 6Number of deliveries to customers3 2 10 15 7Number of production orders30 5 15 50 8Number of deliveries of materials17 32040 into store $ 9Production overhead costs Machining 71,500 Set-up costs 10,500 Materials handling (receiving) 35,000 Packing costs (despatch) 22,500 Engineering 25,500 165,000 Indirect production overheads that are not driven by production volume are: ItemCost driverSet-up costsProduction runsMaterials handlingDeliveries of materialsPackingDeliveries to customersEngineeringProduction orders What would be the full production cost per unit of product R if overheads are absorbed on the basis of direct labour hours?
选项：
A:$13.75
B:$23.75
C:$30.00
D:$51.25
答案: 【$23.75】

3、 问题:The following data relate to costs, output volume and cost drivers of Heighway Rubbery Co for June 20X1. Product PProduct QProduct R Total 1Production and sales3,000 units2,000 units1,500 units 2Direct production costs$ per unit$ per unit$ per unit Direct materials12 11 8 $70,000 Direct labour362$24,000 3Labour hours per unit 15 17 10 $94,000 1/211/3 4Machine hours per unit2 1 2 5Number of production runs8 2 10 20 6Number of deliveries to customers3 2 10 15 7Number of production orders30 5 15 50 8Number of deliveries of materials17 32040 into store $ 9Production overhead costs Machining 71,500 Set-up costs 10,500 Materials handling (receiving) 35,000 Packing costs (despatch) 22,500 Engineering 25,500 165,000 Indirect production overheads that are not driven by production volume are: ItemCost driverSet-up costsProduction runsMaterials handlingDeliveries of materialsPackingDeliveries to customersEngineeringProduction ordersWhat would be the full production cost per unit of product R using activity based costing?
选项：
A:$43.27
B:$45.28
C:$62.27
D:$53.27
答案: 【$53.27】

4、 问题:Does Management accounting use the same rules as financial accounting?
选项：
A:Yes
B:May be
C:No
D:None of the above
答案: 【No】

5、 问题:A company makes product X which passes through three production operations A, B and C.Product X sells for $8 per unit and has a direct materials cost of $3 per unit.Total labour cost for the period is $10,000 and overheads for the same period amount to $14,000. Processing times per unit and maximum processing times available for the three operations are given below. Operations ABCTime per unit3 mins11 mins6 minsTotal capacity (mins)30,00050,00080,000 Calculate the throughput ratio for product X.
选项：
A:0.32
B:0.45
C:0.48
D:0.94
答案: 【0.94】

6、 问题:In activity based costing what is a cost driver?
选项：
A:An overhead cost that is incurred as a direct consequence of an activity
B:Any factor which causes a change in the cost of an activity
C:An activity or product item for which costs are incurred
D:A basis for apportioning overheads to cost centres
答案: 【Any factor which causes a change in the cost of an activity】

7、 问题:A mobile phone manufacturer, C Co, is planning to produce a new model. The potential market over the next year is 1,000,000 units. C Co has the capacity to produce 400,000 units and could sell 100,000 units at a price of $50. Demand would double for each $5 fall in the selling price. The company has an 80% cost experience curve for similar products. The cost of the first batch of 1,000 phones was $103,000. A minimum margin of 25% is required. Calculate C Co’s target cost per unit, to the nearest $.
选项：
A:$40