高级管理会计模拟试题 (双语).doc

Please choose the best answers to the following questions. (20 points)1 A high-cost activity might prompt efforts to redesign or eliminate that activity entirely, a process called ( ).A continuous improvement B reengineering C functional analysis D value engineering2 The costs associated with the resources acquired or contracted for in advance of when the actual work is done are ( ).A fixed cots B fixed resources C committed costs D committed resources3 Which is the cost driver of batch-level activities ( )？A labor hours B product specification C material quantity processed D number of items in a purchase order4 Which is the best activity cost driver if the activity is supporting existing products ( )?A number of products B number of production runsC number of setups D number of machine hours5 For a sales activity, such as support existing customers, we could use ( ) as a transaction driver.A cost per customer hour B actual cost per customerC cost per customer D number of machine hours6 What are the characteristics of low cost-to-serve customers? ( )A order custom products B unpredictable order arrivals C pay slowly D electronic processing7 What are the big factors limiting the applicability of economists pricing model? ( )A difficulty in estimating the demand curveBdifficulty to use in realityC difficulty in estimating the cost curve D difficulty in identifying the cost drivers 8 A supplier of telephone services charges a fixed line rental per period. The first 10 hours of telephone calls by the customer are free, after that all calls are charged at a constant rate per minute up to a maximum, thereafter all calls in the period are again free. Which of the following graphs depicts the total cost to the customer of the telephone services in a period? ( )9 The total cost of production for two levels of activity is as follows: Level 1 Level 2Production（units） 3,000 5,000Total cost （$） 6,750 9,250The variable production cost per unit and the total fixed production cost both remain constant in the range of activity shown. What is the variable production cost per unit? ( )A $ 0.80 B $ 1.25 C $ 1.85 D $ 2.2510 Which measures take the cost of capital into account? ( ) A ROE B RI C ROI D EVA11 A high-cost activity might prompt efforts to make the activity more efficient and less costly, a process called ( ).A continuous improvement B reengineering C functional analysis D value engineering12 Resources acquired or contracted for in advance of when the actual work is done are ( ).A committed costs B committed resources C fixed cots D fixed resources13 Which is the cost driver of unit-level activities ( )?A customer market support B product specification C labor hours D number of items in a purchase order14 Which is the best activity cost driver if the activity is scheduling production jobs ( )?A number of machine hours B number of production runsC number of setups D number of products 15 For a sales activity, such as support existing customers, we could use ( ) as a duration driver.A number of labor hours B actual cost per customerC cost per customer D cost per customer hour16 What are the characteristics of high cost-to-serve customers? ( )A order standard products B predictable order arrivals C manual processing D electronic processing17 When total purchases of raw material exceed 30,000 units in any one period then all units purchased, including the initial 30,000, are invoiced at a lower cost per unit. Which of the following graphs is consistent with the behavior of the total materials cost in a period? ( )18 What are not the big factors limiting the applicability of economists pricing model? ( )A difficulty in calculating the cost driver rateBdifficulty in estimating the demand curveC difficulty in estimating the cost curve D difficulty in identifying the cost drivers 19 An organization has the following total costs at three activity levels:Activity level (units) 8,000 12,000 15,000Total cost ($) 204,000 250,000 274,000Variable 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 11,000 units. What is the total cost at an activity level of 10,000 units? ( )A $ 234,000 B $ 227,000 C $ 224,000 D $ 220,00020 The dysfunctional behavior from concentration on ROI was perceived probably under the influence of ( ) activities in 1980s. A GAAP B LBO C MBO D MVA Please fill the following blanks. (15 points)1 When designing the optimal ABC system, one should balance the made from inaccurate estimates with the .2 The describes that the most profitable 20% of products generate about 300% of profits. 3 Customers in the quadrant generate high margins and have low cost to serve.4 Recent work on (FMS) articulates how advanced manufacturing technologies can break through tradeoffs between mass production efficiency and flexibility.5 There are three broad phases in a products life cycle: , , .6 , , are some techniques of target costing.7 The role of is to direct the continuous improvement of process cost performance.8 EVA makes many adjustments such as , , to eliminate the distortions introduced by GAAP.9 is another costing tool to manage the total cost of quality. And is the variation of it.10 helps to derive a cost of capital based on the industry and risk characteristics of individual divisions.11 Economists show mathematically that firms in s somewhat monopolistic situation can maximize their profits at the price-output combination where equals .12 The capabilities of FMS and other information-intensive production technologies such as , , can all be viewed as greatly reducing the cost of performing batch and product-sustaining activities. Please answer the following questions in your own words. (15 points)1 How many types of activity cost drivers are there in an ABC system? What is the difference between them?2 Please illustrate the types of quality costs with proper examples. Read the material and answer the following questions.Stellar Systems Company manufactures guidance systems for rockets used to launch commercial satellites. The companys Software Division reported the fo