2016年广播电视大学《成本管理》网上第二次作业答案资料小抄

电大成本管理第二次网上作业答案小抄一、单项选择题（共10道试题，共20分。）1以某一先进单位产品成本作为目标成本的一种预测方法称为（C）。A倒扣测算法B比率测算法C选择测算法D直接测算法2进行本量利分析，必须把企业全部成本区分为固定成本和（D）A制造费用B直接材料C直接人工D变动成本3按照本量利分析的假设，收入模型和成本模型的自变量均为同一个（D）A销售单价B单位变动成本C固定成本D销售量4计算贡献边际率，可以用单位贡献边际去除以（A）A单位售价B总成本C销售收入D变动成本5已知企业只生产一种产品，单位变动成本为每件3元，固定成本总额为60000元，产品单价为5元，则保本销量为（A）件。A30000B20000C12000D75006倒扣测算法是在事先确定（A）的基础上，首先预计产品的售价和销售收入，然后扣除价内税和目标利润，余额即为目标成本的一种预测方法。A目标利润B目标成本C目标销量D目标单价7在经济决策过程中，因选取某一方案而放弃另一方案所付出的代价，称为（B）。A专属成本B机会成本C差量成本D重置成本8在成本决策中，零部件自制较外购所增加的成本，属于（B）。A机会成本B差量成本C无关成本D变动成本9那些由于过去的决策所引起，已经发生并支付过款项的成本，称为（C）。A历史成本B变动成本C沉没成本D专属成本10在成本决策中不需要区分相关成本与无关成本的决策方法是（A）。A总额分析法B差量损益分析法C相关成本分析法D成本无差别点法二、多项选择题（共10道试题，共20分。）1本量利分析模型确立的前提条件包括（ABCD）A成本性态分析假定B相关范围假定C线性假定D基本模型假定E目标利润假定2保本点的表现形式包括（AB）。A保本额B保本量C保利量D保利额E贡献边际率3产品总成本发展趋势的预测方法主要有（BCDE）。A高低点法B加权平均法C移动平均法D简单平均法E指数平滑法4定量预测方法包括（ABD）。A简单平均法B加权平均法C函询调查法D指数平滑法E市场调查法5定性预测方法包括（CE）A简单平均法B加权平均法C函询调查法D指数平滑法E头脑风暴法6在成本决策中应予以考虑的成本有（DE）。A直接材料B直接人工C制造费用D机会成本E重置成本7下列属于无关成本的有（BE）。A机会成本B沉没成本C差量成本D专属成本E共同成本8由多个方案共同负担的成本，属于（BE）。A差量成本B沉没成本C机会成本D专属成本E共同成本9差量损益的计算途径有（AB）。A根据定义计算B差量收入差量成本C相关收入相关成本D变动收入变动成本E总收入总成本10最佳订货批量决策中的相关成本包括（CD）。A直接材料B直接工资C储存成本D订货成本E缺货成本三、判断题（共20道试题，共20分。）1成本预测有一个过程，只要依据相关信息建立起成本预测模型，即意味着成本预测程序的结束。（A）A错误B正确2在进行本量利分析时，不需要任何假设条件。（A）A错误B正确3贡献边际首先用于补偿固定成本，之后若有余额，才能为企业提供利润。（B）A错误B正确4相关成本既要在决策中考虑，也应在凭证和账簿中反映。（A）A错误B正确5共同成本是指那些由多个方案共同负担的成本。（A）A错误B正确6在总额分析法中不需要区分相关成本与无关成本。（B）A错误B正确7差量损益分析法适用于同时涉及成本和收入的两个不同方案的决策分析。（B）A错误B正确8企业的贡献边际应当等于企业的营业毛利。（A）A错误B正确9在其他条件不变的条件下，固定成本越高，保本量越大。（B）A错误B正确10若单价与单位变动成本同方向同比例变动，则保本点业务量不变。（A）A错误B正确11在多品种生产的条件下，提高贡献边际率水平较高产品的销售比重，可降低整个企业综合保本额。（B）A错误B正确12进行成本性态分析的关键是分解混合成本。（B）A错误B正确13倒扣测算法是在事先确定目标销量的基础上，首先预计产品的售价和销售收入，然后扣除价内税和目标利润，余额即为目标成本的一种预测方法。（A）A错误B正确14在相关范围内，广义差量成本等于相关变动成本。（A）A错误B正确15成本管理更侧重成本的核算与分析。（A）A错误B正确16实际中如果某项资源只有一种用途，则其机会成本为零。（B）A错误B正确17在差量损益分析法下，如果差量损益大于零，说明前一方案优于后一方案。（B）A错误B正确18最佳订货批量是指使存货总成本最低时的订货批量。（A）A错误B正确19相关成本越小，说明企业所费成本越低（B）。A错误B正确20企业进行亏损产品是否停产决策的依据就是分析该产品是否亏损，发生亏损就应停产（A）。A错误B正确四、计算题（共2道试题，共40分。）1某企业只产销一种产品，本年单位变动成本为6元，变动成本总额为84000元，获营业利润18000元，若该企业计划下一年度变动成本率仍维持本年度的40，其他条件不变。要求预测下一年度的保本销量及保本销售额。解销售收入8400040210000（元）（1）销售量84000614000（件）（2）贡献边际率14060（3）单价6单价40，单价15（元）（4）本量利分析基本关系式P（PH）XA18000（156）1400A解出A108000（元）（5）保本量108000（156）12000（件）（6）保本额108000（140）18000（元）2某企业每年需用A零件2000件，原由金工车间组织生产，年总成本为19000元，其中，固定生产成本为7000元。如果改从市场上采购，单价为8元，同时将剩余生产能力用于加工B零件，可节约外购成本2000元。要求为企业作出自制或外购A零件的决策。解变动成本19000700012000（元）外购相关成本20008200014000（元）自制相关成本2000（120002000）12000（元）因为自制的相关成本低于外购，所以应自制该雾件。请您删除一下内容，O_O谢谢2016年中央电大期末复习考试小抄大全，电大期末考试必备小抄，电大考试必过小抄BASKETBALLCANMAKEATRUECLAIMTOBEINGTHEONLYMAJORSPORTTHATISANAMERICANINVENTIONFROMHIGHSCHOOLTOTHEPROFESSIONALLEVEL,BASKETBALLATTRACTSALARGEFOLLOWINGFORLIVEGAMESASWELLASTELEVISIONCOVERAGEOFEVENTSLIKETHENATIONALCOLLEGIATEATHLETICASSOCIATIONNCAAANNUALTOURNAMENTANDTHENATIONALBASKETBALLASSOCIATIONNBAANDWOMENSNATIONALBASKETBALLASSOCIATIONWNBAPLAYOFFSANDITHASALSOMADEAMERICANHEROESOUTOFITSPLAYERANDCOACHLEGENDSLIKEMICHAELJORDAN,LARRYBIRD,EARVIN“MAGIC“JOHNSON,SHERYLSWOOPES,ANDOTHERGREATPLAYERSATTHEHEARTOFTHEGAMEISTHEPLAYINGSPACEANDTHEEQUIPMENTTHESPACEISARECTANGULAR,INDOORCOURTTHEPRINCIPALPIECESOFEQUIPMENTARETHETWOELEVATEDBASKETS,ONEATEACHENDINTHELONGDIRECTIONOFTHECOURT,ANDTHEBASKETBALLITSELFTHEBALLISSPHERICALINSHAPEANDISINFLATEDBASKETBALLSRANGEINSIZEFROM28530IN7276CMINCIRCUMFERENCE,ANDINWEIGHTFROM1822OZ510624GFORPLAYERSBELOWTHEHIGHSCHOOLLEVEL,ASMALLERBALLISUSED,BUTTHEBALLINMENSGAMESMEASURES29530IN7576CMINCIRCUMFERENCE,ANDAWOMENSBALLIS28529IN7274CMINCIRCUMFERENCETHECOVERINGOFTHEBALLISLEATHER,RUBBER,COMPOSITION,ORSYNTHETIC,ALTHOUGHLEATHERCOVERSONLYAREDICTATEDBYRULESFORCOLLEGEPLAY,UNLESSTHETEAMSAGREEOTHERWISEORANGEISTHEREGULATIONCOLORATALLLEVELSOFPLAY,THEHOMETEAMPROVIDESTHEBALLINFLATIONOFTHEBALLISBASEDONTHEHEIGHTOFTHEBALLSBOUNCEINSIDETHECOVERINGORCASING,ARUBBERBLADDERHOLDSAIRTHEBALLMUSTBEINFLATEDTOAPRESSURESUFFICIENTTOMAKEITREBOUNDTOAHEIGHTMEASUREDTOTHETOPOFTHEBALLOF4954IN1214MWHENITISDROPPEDONASOLIDWOODENFLOORFROMASTARTINGHEIGHTOF6FT180MMEASUREDFROMTHEBOTTOMOFTHEBALLTHEFACTORYMUSTTESTTHEBALLS,ANDTHEAIRPRESSURETHATMAKESTHEBALLLEGALINKEEPINGWITHTHEBOUNCETESTISSTAMPEDONTHEBALLDURINGTHEINTENSITYOFHIGHSCHOOLANDCOLLEGETOURNEYSANDTHEPROFESSIONALPLAYOFFS,THISINFLATEDSPHERECOMMANDSCONSIDERABLEATTENTIONBASKETBALLISONEOFFEWSPORTSWITHAKNOWNDATEOFBIRTHONDECEMBER1,1891,INSPRINGFIELD,MASSACHUSETTS,JAMESNAISMITHHUNGTWOHALFBUSHELPEACHBASKETSATTHEOPPOSITEENDSOFAGYMNASIUMANDOUTLINED13RULESBASEDONFIVEPRINCIPLESTOHISSTUDENTSATTHEINTERNATIONALTRAININGSCHOOLOFTHEYOUNGMENSCHRISTIANASSOCIATIONYMCA,WHICHLATERBECAMESPRINGFIELDCOLLEGENAISMITH18611939WASAPHYSICALEDUCATIONTEACHERWHOWASSEEKINGATEAMSPORTWITHLIMITEDPHYSICALCONTACTBUTALOTOFRUNNING,JUMPING,SHOOTING,ANDTHEHANDEYECOORDINATIONREQUIREDINHANDLINGABALLTHEPEACHBASKETSHEHUNGASGOALSGAVETHESPORTTHENAMEOFBASKETBALLHISSTUDENTSWEREEXCITEDABOUTTHEGAME,ANDCHRISTMASVACATIONGAVETHEMTHECHANCETOTELLTHEIRFRIENDSANDPEOPLEATTHEIRLOCALYMCASABOUTTHEGAMETHEASSOCIATIONLEADERSWROTETONAISMITHASKINGFORCOPIESOFTHERULES,ANDTHEYWEREPUBLISHEDINTHETRIANGLE,THESCHOOLNEWSPAPER,ONJANUARY15,18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