管理会计选择题题库

1、管理会计（F2）选择题题库-2016一、单项选择题1 Thesalesmanagerhaspreparedamanpowerplantoensurethatsalesquotasfortheforthcomingyearareachieved.Thisisanexampleofwhattypeofplanning?（B）AStrategicplanningBTacticalplanningCOperationalplanningDCorporateplanning2 Whichofthefollowingstatementsiscorrect?（B）AManagementaccountings

2、ystemsprovideinformationforuseinfulfillinglegalrequirementsBManagementaccountingsystemsprovideinformationfortheuseofdecision-makerswithinanorganisationCManagementaccountingsystemsprovideinformationforusebyshareholdersDManagementaccountingsystemsprovideinformationforusebytaxauthorities3 Whichofthefol

3、lowingwouldbedataratherthaninformation?（B）ASalesincrease/decreaseperproductinlastquarterBTotalsalesvalueperproductCSalesmadepersalesmanasapercentageoftotalsalesDSalesstaffcommissionasapercentageoftotalsales4 Whichofthefollowingwouldbeclassedasindirectlabour?（B）AAssemblyworkersinacompanymanufacturing

4、televisionsBAstoresassistantinafactorystoreCPlasterersinaconstructioncompanyDAconsultantinafirmofmanagementconsultants5 Acompanymakeschairsandtables.Whichofthefollowingitemswouldbetreatedasanindirectcost?（D）AWoodusedtomakeachairBMetalusedforthelegsofachairCFabrictocovertheseatofachairDThesalaryofthe

5、salesdirectorofthecompany6 Whichofthefollowingbestdescribesacontrollablecost?（C）AAcostwhicharisesfromadecisionalreadytaken,whichcannot,intheshortrun,bechanged.BAcostforwhichthebehaviourpatterncanbeeasilyanalysedtofacilitatevalidbudgetarycontrolcomparisons.CAcostwhichcanbeinfluencedbyitsbudgetholder.

6、DAspecificcostofanactivityorbusinesswhichwouldbeavoidediftheactivityorbusinessdidnotexist.7 Whichofthefollowingbestdescribesaperiodcost?（A）Acostthatrelatestoatimeperiodwhichisdeductedasexpensesfortheperiodandisnotincludedintheinventoryvaluation.BAcostthatcanbeeasilyallocatedtoaparticularperiod,witho

7、uttheneedforarbitraryapportionmentbetweenperiods.CAcostthatisidentifiedwithaunitproducedduringtheperiod,andisincludedinthevalueofinventory.Thecostistreatedasanexpensefortheperiodwhentheinventoryisactuallysold.DAcostthatisincurredregularlyeveryperiod,egeverymonthorquarter.8 Fixedcostsareconventionall

8、ydeemedtobewhichof the following?(D )AConstantperunitofoutputBOutsidethecontrolofmanagementC Easily controlledD Constant intotalwhenproductionvolumechanges9GraphsGraptifGraph * *Whichoneoftheabovegraphs川ustratesthecostsdescribedAlinearvariablecostwhentheverticalaxisrepresentscostincurred.(B)AGraph1B

9、Graph2CGraph4DGraph5Whichoneoftheabovegraphs川ustratesthecostsdescribed A fixed cost一 when the vertical axisrepresentscostincurred.AGraph1BGraph2CGraph3DGraph6WhichoneoftheabovegraphsillustratesthecostsdescribedAlinearvariablecost-whentheverticalaxisrepresentscostperunit.（A）AGraph1BGraph2CGraph3DGrap

10、h6WhichoneoftheabovegraphsillustratesthecostsdescribedAsemi-variablecost-whentheverticalaxisrepresentscostincurred.（C）AGraph1BGraph2CGraph4DGraph5WhichoneoftheabovegraphsillustratesthecostsdescribedAstepfixedcost-whentheverticalaxisrepresentscostincurred.（A）AGraph3BGraph4CGraph5DGraph610 Aproduction

11、workerispaidasalaryof$650permonth,plusanextra5centsforeachunitproducedduringthemonth.Howisthistypeoflabourcostbestdescribed?（D）AAvariablecostBAfixedcostCAstepcostDAsemi-variablecost11 Atotalcostisdescribedasstayingthesameoveracertainactivityrangeandthenincreasingbutremainingstableoverarevisedactivit

12、yrangeintheshortterm.Whattypeofcostisthis?（D）AAfixedcostBAvariablecostCAsemi-variablecostDAsteppedfixedcost12 Whatistheeconomicbatchquantityusedtoestablish?Optimal（C）AreorderquantityBrecorderlevelCorderquantityDinventorylevelforproduction13 Acompanydeterminesitsorderquantityforarawmaterialbyusingthe

13、EconomicOrderQuantity（EOQ）model.WhatwouldbetheeffectsontheEOQandthetotalannualholdingcostofadecreaseinthecostoforderingabatchofrawmaterial?（D）EOQTotalannualholdingcostAHigherLowerBHigherHigherCLowerHigherDLowerLower14 Over-absorbedoverheadsoccurwhen（A）AAbsorbedoverheadsexceedactualoverheadsBAbsorbed

14、overheadsexceedbudgetedoverheadsCActualoverheadsexceedabsorbedoverheadsDActualoverheadsexceedbudgetedoverheads15 Budgetedoverheads$690,480Budgetedmachinehours15,344Actualmachinehours14,128Actualoverheads$679,550Basedonthedataabove,whatisthemachinehourabsorptionrate(tothenearest$)?(B)A44permachinehou

15、rB45permachinehourC48permachinehourD49permachinehour16 Absorptioncostingisconcernedwithwhichofthefollowing?(D)ADirectmaterialsBDirectlabourCFixedcostsDVariableandfixedcosts17 Thefollowingstatementshavebeenmadeaboutlifecyclecosting.(1) Lifecyclecostingcanbeappliedtoproductswithashortlifecycle.(2) Pro

16、ductlifecyclecostingisnotwell-suitedforusewithinbudgetarycontrolsystems.Whichoftheabovestatementsis/aretrue?(D)A1onlyB2onlyCNeither1nor2DBoth1and218.Thefollowingstatementshavebeenmadeabouttargetcosting.(1) Targetcostingmakesthebusinesslookatwhatcompetitorsareofferingatanearlystageinthenewproductdeve

17、lopmentprocess.(2) Costcontrolisemphasisedatthenewproductdesignstagesoanyengineeringchangesmusthappenbeforeproductionstarts.Whichoftheabovestatementsis/aretrue?(D)A1onlyB2onlyCNeither1nor2DBoth1and219. Thefollowingstatementshavebeenmadeabouttargetcosting.(1) Targetcostingisinappropriateforanewproduc

18、tthathasnoexistingmarket.(2) Itmaybeacceptableforatargetcostforanewproducttobeexceededduringthegrowthstageofitslifecycle.Whichoftheabovestatementsis/aretrue?(B)A1onlyB2onlyCNeither1nor2DBoth1and220. Thefollowingstatementshavebeenmadeaboutthroughputaccounting.(1) Whenthroughputaccounting(TA)isused,th

19、eaimshouldbetohavesufficientinventoriestoovercomebottlenecksinproduction.(2) Throughputaccountingisbasedontheassumptionthatintheshortrun,mostfactorycosts,otherthanmaterials,arefixed.Whichoftheabovestatementsis/aretrue?(B)A1onlyB2onlyCNeither1nor2DBoth1and221. Thefollowingstatementshavebeenmadeabouta

20、ctivitybasedcosting.;(1) ImplementationofABCisunlikelytobecost-effectivewhenvariableproductioncostsarealowproportionoftotalproductioncosts.(2) InasystemofABC,forcoststhatvarywithproductionlevels,themostsuitablecostdriverislikelytobedirectlabourhoursormachinehours.Whichoftheabovestatementsis/aretrue?

21、(B)A1onlyB2onlyCNeither1nor2DBoth1and222. Inthetheoryofconstraintsandthroughputaccounting,whichofthefollowingmethodsmaybeusedtoelevatetheperformanceofabindingconstraint?(C)(1) Acquiremoreoftheresourcethatisthebindingconstraint.(2) Improvetheefficiencyofusageoftheresourcethatisthebindingconstraint.A1

22、onlyB2onlyC1and2DNeither1nor223. Thefollowingstatementshavebeenmadeaboutlifecyclecosting.(1) Lifecyclecostingismoreusefulforplanningthanforcontrolpurposes.(2) Mostofthelifecyclecostsforaproductaredeterminedbydecisionstakenintheearlystageofaproductslifecycle.Whichoftheabovestatementsis/aretrue?(D)A1o

23、nlyB2onlyCNeither1nor2DBoth1and224. Thefollowingstatementshavebeenmadeaboutactivitybasedcosting.(1) Activitybasedcostsarenotthesameasrelevantcostsforthepurposeofshort-rundecision-making.(2) Activitybasedcostingisaformofabsorptioncosting.Whichoftheabovestatementsis/aretrue?(D)A1onlyB2onlyCNeither1nor

24、2DBoth1and225. Thefollowingstatementshavebeenmadeaboutactivitybasedcosting.(1) InasystemofABC,apportionmentofsomeoverheadcostsmayneedtobedoneonanarbitrarybasis.(2) Thecostsofintroducingandmaintaininganactivitybasedcostingsystemmayexceedthebenefitsofsuchacostingsystem.Whichoftheabovestatementsis/aret

25、rue?(D)A1onlyB2onlyCNeither1nor2DBoth1and226. Thefollowingstatementshavebeenmadeabouttargetcosting.(1) Targetcostingensuresthatnewproductdevelopmentcostsarerecoveredinthetargetpricefortheproduct.(2) Acostgapisthedifferencebetweenthetargetpriceandthetargetcost.Whichoftheabovestatementsis/aretrue?(C)A

26、1onlyB2onlyCNeither1nor2DBoth1and227. Inwhichofthefollowingwaysmightfinancialreturnsbeimprovedoverthelifecycleofaproduct?(C)(1) 1)Maximisingthebreakeventime.(2) Minimisingthetimetomarket.(3) Minimisingthelengthofthelifecycle.A1and2onlyB1and3onlyC2onlyD2and3only28. Thefollowingstatementshavebeenmadea

27、bouttargetcosting.(1) Targetcostingisnotwell-suitedforservicesthathavealargefixedcostbase.(2) Costsmaybereducedintargetcostingbyremovingproductfeaturesthatdonotaddvalue.Whichoftheabovestatementsis/aretrue?(D)A1onlyB2onlyCNeither1nor2DBoth1and229. Thefollowingstatementshavebeenmadeaboutactivitybasedc

28、osting.(1) Activitybasedcostsarenotthesameasrelevantcostsforthepurposeofshort-rundecision-making(2) ActivitybasedcostingisaformofabsorptioncostingWhichoftheabovestatementsis/aretrue?(D)A1onlyB2onlyCNeither1nor2DBoth1and230. Thefollowingstatementshavebeenmadeabouttargetcosting.(1) Atargetcostgapisthe

29、differencebetweenthetargetcostforaproductanditsprojectedcost.(2) Productsshouldnotbemanufacturedifthereisatargetcostgap.Whichoftheabovestatementsis/aretrue?(A)A1onlyB2onlyCNeither1nor2DBoth1and231. Thefollowingstatementshavebeenmadeaboutthroughputaccounting.(1) Inventoryhasnovalueandshouldbevaluedat

30、$0.(2) Efficiencyismaximisedbyutilisingdirectlabourtimeandmachinetimetofullcapacity.Whichoftheabovestatementsis/aretrue?(C)A1onlyB2onlyCNeither1nor2DBoth1and232. Thefollowingstatementshavebeenmadeaboutactivitybasedcosting.(1) Intheshortrun,alltheoverheadcostsforanactivityvarywiththeamountofthecostdr

31、iverfortheactivity.(2) Acostdriverisanactivitybasedcost.Whichoftheabovestatementsis/aretrue?(C)A1onlyB2onlyCNeither1nor2DBoth1and233. Thefollowingstatementshavebeenmadeabouttargetcosting.(1) Thevalueoftargetcostingdependsonhavingreliableestimatesofsalesdemand.(2) Targetcostingmaybeappliedtoservicest

32、hatareprovidedfreeofchargetocustomers,suchascostsofcallcentrehandling.Whichoftheabovestatementsis/aretrue?(A)A1onlyB2onlyCNeither1nor2DBoth1and234. Thefollowingstatementshavebeenmadeaboutlifecyclecosting.(1) Animportantuseoflifecyclecostingistodecidewhethertogoaheadwiththedevelopmentofanewproduct.(2

33、) Lifecyclecostingencouragesmanagementtofindasuitablebalancebetweeninvestmentcostsandoperatingexpenses.Whichoftheabovestatementsis/aretrue?(D)A1onlyB2onlyCNeither1nor2DBoth1and235. Thefollowingstatementshavebeenmadeabouttraditionalabsorptioncostingandactivitybasedcosting.(1) Traditionalabsorptioncos

34、tingmaybeusedtosetpricesforproducts,butactivitybasedcostingmaynot.(2) Traditionalabsorptioncostingtendstoallocatetoomanyoverheadcoststolow-volumeproductsandnotenoughoverheadstohigh-volumeproducts.Whichoftheabovestatementsis/aretrue?(C)A1onlyB2onlyCNeither1nor2DBoth1and236. Forwhichoneofthefollowingr

35、easonswouldthechoiceofpenetrationpricingbeunsuitableforaproductduringtheinitialstageofitslifecycle?(B)ATodiscouragenewentrantstothemarketBToincreasethelengthoftheinitialstageofthelifecycleCToachieveeconomiesofscaleDTosetapriceforaproductthathasahighpriceelasticityofdemand37. Thefollowingstatementsha

36、vebeenmadeabouttheuseofexpectedvaluesfordecision-makingunderconditionsofuncertainty.(1) Expectedvaluesareusedtosupportarisk-averseattitudetodecision-making.(2) Expectedvaluesaremorevaluableasaguidetodecision-makingwheretheyrefertooutcomeswhichwilloccurmanytimesover.Whichoftheabovestatementsis/aretru

37、e?(B)A1onlyB2onlyCNeither1nor2DBoth1and238. Whichofthefollowingstatementsaboutrelevantcostingis/arecorrect?(C)(1)Anopportunitycostisdefinedastherelevantcostoftakingabusinessopportunity.(2) Businessdecisionsshouldbetakenonthebasisofwhethertheyimproveprofitorreducecosts.A1onlyiscorrectB2onlyiscorrectC

38、Neither1nor2iscorrectDBoth1and2arecorrect39. Inwhichoneofthefollowingcircumstanceswouldthechoiceofamarketskimmingpricingpolicybeunsuitableforaproductduringtheinitialstageofitslifecycle?(C)ATheproductisprotectedbyapatentBExpecteddemandandthepricesensitivityofcustomersforthenewproductareunknownCWhenth

39、eproductisexpectedtohavealonglifecycleDTomaximiseshort-termprofitability40. Thefollowingstatementshavebeenmadeaboutrelevantcosting.(1) Sunkcostscanneverbearelevantcostforthepurposeofdecision-making.(2) Ifacompanychargestheminimumpriceforaproductorservice,basedonrelevantcosts,itwillnotimproveitsovera

40、llprofitability.Whichoftheabovestatementsis/aretrue?(D)A1onlyB2onlyCNeither1nor2DBoth1and241. Thefollowingstatementshavebeenmadeaboutfullcostpluspricing.(1) Chargingpricesatfullcostplusafixedmarginforprofitwillensurethatthebusinesswillmakeaprofitineachperiod.(2) Fullcostpluspricingcanleadtounder-and

41、over-pricingofproductsWhichoftheabovestatementsis/aretrue?(B)A1onlyB2onlyCNeither1nor2DBoth1and242. Acompanywishestodecideonasellingpriceforanewproduct,andwantstochoosethepricethatwillprovidethemostsatisfactoryweeklytotalcontribution.Weeklysalesofeachproductwilldependonthepricechargeandalsooncustome

42、rs'responsetothenewproduct.Thefollowingpay-offtablehasbeenpreparedProbabiiityPricePncePl$500PriceP2$5.50PriceP3$G.00PriceP4SUnitcontribution3003504.004.5&WeeklydemandUnitsUnitsUnitsUnits&fl$tpossible0310.0009,顺e.o7.000likely05BODO7,5006,0Worstpossible026,0005.0004.QQ0Ifthechoiceofselling

43、priceisbasedona碗门匕”冏？(c)AP1BP2CP3DP443. Theconstraintsinalinearprogrammingproblemareasfollows:3x+4.8y120,000(GradeAlabourhours)5x+4y160,000(GradeBlabourhours)x30,000(SalesdemandproductX)y20,000(SalesdemandProductY)x,y>0Theobjectivefunctionistomaximisetotalcontribution:20x+30y.Agraphoftheconstrain

44、tsisasfollowsWhereistheoptimalsolutiontothelinearprogrammingproblem?(C)APointABPointBCPointCDPointD44. Adecisiontreeisawayofrepresentingdecisionchoicesintheformofadiagram.Itisusualfordecisiontreestoincludeprobabilitiesofdifferentoutcomes.Thefollowingstatementshavebeenmadeaboutdecisiontrees.Eachpossi

45、bleoutcomefromadecisionisgivenanexpectedvalue.(2) Eachpossibleoutcomeisshownasabranchonadecisiontree.Whichoftheabovestatementsis/aretrue?(B)A1onlyB2onlyCNeither1nor2DBoth1and245.Thefollowingstatementshavebeenmadeaboutcostpluspricing.(1) Apriceinexcessoffullcostperunitwillensurethatacompanywillcovera

46、llitscostsandmakeaprofit.(2) Costpluspricingisanappropriatepricingstrategywhenjobsarecarriedouttocustomerspecifications.Whichoftheabovestatementsis/aretrue?(B)A1onlyB2onlyCNeither1nor2DBoth1and2problemsforbudgetingpurposes.Slackoccurswhenlessthanthemaximumavailableofalimitedresourceisrequired.(3) Wh

47、enthelinearprogrammingproblemincludesaconstraintforminimumsalesdemandforaproduct,theremaybeasurplusforsalesdemandintheoptimalsolution.Whichoftheabovestatementsis/aretrue?(D)A1onlyB2onlyCNeither1nor2DBoth1and247. Thefollowingstatementshavebeenmadeaboutdecision-makingunderconditionsofuncertainty.Expec

48、tedvalueisamorereliablebasisfordecision-makingwherethesituationandoutcomewilloccurmanytimesthanforaone-offdecision.(2) Arisk-aversedecisionmakeravoidsallrisksindecision-making.Whichoftheabovestatementsis/aretrue?(A)A1onlyB2onlyCNeither1nor2DBoth1and248. Whichmethodofpricingismosteasilyappliedwhentwo

49、ormoremarketsfortheproductorservicecanbekeptentirelyseparatefromeachother?(A)APricediscriminationBProductlinepricingCSkimmingDVolumediscounting50. Whichofthefollowingstatementsaboutdecisiontreesis/arecorrect?(B)(1) Adecisiontreecanbeusedtoidentifythepreferreddecisionchoiceusingtheminimaxregretdecisi

50、onrule.(2) Adecisiontreeislikelytopresentasimplifiedrepresentationofreality.A1onlyiscorrectB2onlyiscorrectCNeither1nor2iscorrectDBoth1and2arecorrect51. Acompanymakesandsellsfourproducts.Directlabourhoursareascarceresource,butthecompanyisabletosub-contractproductionofanyproductstoexternalsuppliers.Th

51、efollowinginformationisrelevantA W, Y, X then ZB W, Z, X then YC X, Z, W then YD Z, X, Y then WProductW$perunitX$perunitY$peruritZ$purunitSalesprice10&1214Variablecost85812Costofexternalpurchase9711013Directlabourhoursperunrt&.1030.2502Inwhatorderofpnontyshouldthecompanymaketheseproductsin-h

52、ouse,ratherthanpurchasethemexternallv?(A)53. The following decision tree shows four decision options: 1,2, 3 and 452. A benefit sacrificedbytakingonecourseofactioninsteadofthemostprofitablealternativecourseofactionisknownas:(A)AAnincrementalcostBAnopportunitycostCArelevantcostDAsunkcostPfogb阖M命悌彼 $

53、g5M 1400G Itt.MO 5.000 lO.MO MMn.mUsingtheexpectedvaluerule,whichchoiceshouldbemadesoastooptimisetheexpectedbenefit?(D)AChoice1BChoice2CChoice3DChoice454. Goodinformationshouldhavecertainqualities.Whichofthefollowingarequalitiesofgoodinformation?1Complete2Extensive3Relevant4Accurate(B)A1,2and3B1,3an

54、d4C2and4DAllofthem55. Overwhichofthefollowingisthemanagerofaprofitcentrelikelytohavecontrol?(D)(1) Selling(ii)Controllablecosts(111) Apportionedheadofficecosts(iv)CapitalinvestmentinthecentreAAlloftheaboveB(i),(ii)and(iii)C(i),(ii)and(iv)D(i)and(ii)56. Whichofthefollowingstatementsis/aretrueaboutgro

55、upbonusschemes?(C)(i) Groupbonusschemesareappropriatewhenincreasedoutputdependsonanumberofpeopleallmakingextraeffort(ii) Withagroupbonusscheme,itiseasiertoawardeachindividual'sperformance(iii) Non-productionemployeescanberewardedaspartofagroupincentiveschemeA(i)onlyB(i)and(ii)onlyC(i)and(iii)onl

56、yD(ii)and(iii)only57. Factoryoverheadscanbeabsorbedbywhichofthefollowingmethods?(A)(1) Directlabourhours(ii)Machinehours(111) Asapercentageofprimecost(iv)$xperunitA(i),(ii),(iii)and(iv)B(i)and(ii)onlyC(i),(ii)and(iii)onlyD(ii),(iii)and(iv)only58. Whichofthefollowingwouldbethemostappropriatebasisforapportioningmachineryinsurancecoststocostcentreswithinafactory?(C)AThenumberofmachinesineachcostcentreBThefloorareaoccupiedbythemachineryineachcostcentreCThevalueofthemachineryineachcostcentreDTheoperatinghoursofthemachineryineachcostcentre59. Considerthefollowingstatements,regardingthereapport