Cost and Managerial Accounting（成本管理会计）智慧树知到课后章节答案2023年下兰州理工大学

CostandManagerialAccounting（成本管理会计）智慧树知到课后章节答案2023年下兰州理工大学兰州理工大学

第一章测试

Whichofthefollowingmanagementresponsibilitiesofteninvolvesevaluatingtheresultsofoperationsagainstthebudget?（）

A:Controlling

B:Noneoftheall

C:Planning

D:Directing

答案:Controlling

Managerialaccountingdiffersfromfinancialaccountinginthatmanagerialaccounting（）

A:isusedprimarilybyexternaldecisionmakers

B:tendstoreportonthecompanyasawholeratherthansegmentsofthecompany.

C:isrequiredbyGenerallyAcceptedAccountingPrinciples(GAAP).

D:emphasizesdatarelevanceoverdataobjectivity

答案:emphasizesdatarelevanceoverdataobjectivity

Whichofthefollowingcorporatepositionsisresponsibleforgeneralfinancialaccounting,managerialaccounting,andtaxreporting?（）

A:Internalaudit

B:Controller

C:Chiefoperatingofficer(COO)

D:Treasurer

答案:Controller

Ofthefollowingskills,whichareneededbytoday'smanagementaccountants?（）

A:Decisionanalysis

B:Strategicthinking

C:Costmanagement

D:Allchoicesarecorrect

答案:Allchoicesarecorrect

Whichofthefollowingprofessionalstandardsrequiresmanagementaccountantstocontinuallydeveloptheirknowledgeandskills?（）

A:Credibility

B:Confidentiality

C:Competence

D:Integrity

答案:Competence

Criticalthinkingcanbeimprovedbyaskingyourselfaseriesofquestionsaboutanyissueorproblemyouencounter.Thesequestions,forexample,include:Whatistheobjective?WhatdatawillIneed?WhatassumptionsamImaking?Ismyconclusionlogical?.（）

A:对B:错

答案:对

Whichofthefollowingrequiresthecompany'sCEOandCFOtoassumeresponsibilityforthecompany'sfinancialstatementsanddisclosures?（）

A:LeanoperationsB:Sarbanes-OxleyActof2002(SOX)

C:EnterpriseResourcePlanning(ERP)D:InstituteofManagementAccountants(IMA)

答案:Sarbanes-OxleyActof2002(SOX)

Whichofthefollowingisfalse?（）

A:ERPsystemsintegrateinformationfromallcompanyfunctionsintoacentralizeddatawarehouse.

B:Thetriplebottomlinefocusesonthreeitems:netincome,netassets,andreturnoninvestment.

C:Globalizationhasincreasedthenecessityformoredetailedandaccuratecostinformation.

D:Leanoperationsisaphilosophyandbusinessstrategyofoperatingwithoutwaste.

答案:Thetriplebottomlinefocusesonthreeitems:netincome,netassets,andreturnoninvestment.

Allofthefollowingarebusinesstrendsaffectingmanagementaccounting（）

A:AllchoicesarecorrectB:shiftingeconomy.

C:sustainability.

D:bigdata.

答案:Allchoicesarecorrect

WhichTWOofthefollowingstatementsaboutmanagementaccountinginformationaretrue?（）

A:Theyareforusebypartiesexternaltotheorganization

B:Theyareusedtoaidplanning

C:Theymayincludenon-financialinformation

D:Theyarerequiredbylawtobeproduced

答案:Theyareusedtoaidplanning

;Theymayincludenon-financialinformation

第二章测试

Ralph'sSportingGoodsisamerchandisingcompany,giventhefollowinginformation,theCostofGoodsSoldis417,000()

A:对B:错

答案:对

Whichofthefollowingtypesofcompanieswouldhaveworkinprocessinventory?（）

A:AllchoicesarecorrectB:Manufacturing

C:Merchandising

D:Service

答案:Manufacturing

Whichofthefollowingisnotanactivityinthevaluechain?()

A:Administration

B:CustomerService

C:Design

D:Marketing

答案:Administration

Acostthatcanbetracedtoacostobjectisknownasa()

A:periodcost.

B:productcost.

C:directcost.

D:indirectcost.

答案:directcost.

Conversioncostsconsistof()

A:directmaterials,directlabor,andmanufacturingoverhead.

B:directmaterialsanddirectlabor

C:directlaborandmanufacturingoverhead

D:directmaterialsandmanufacturingoverhead

答案:directlaborandmanufacturingoverhead

Theaveragecostperunitcanbeusedforpredictingtotalcostsatmanydifferentoutputlevels（）

A:错B:对

答案:错

Sunkcostsaregenerallyrelevanttodecisions（）

A:对B:错

答案:错

WhichofthefollowingtypesofcompanieswillalwayshavetheCostofGoodsSoldaccountontheirincomestatements?（）

A:Serviceandmerchandisingcompanies

B:Service,merchandising,andmanufacturingcompanies

C:Merchandisingandmanufacturingcompanies

D:Serviceandmanufacturingcompanies

答案:Merchandisingandmanufacturingcompanies

第三章测试

Forwhichofthefollowingwouldjobcostingnotbeappropriate?（）对于以下哪一项，不适合采用分批法进行成本核算？

A:Manufacturerofcustom-orderedproductionequipment

定制生产设备的制造商B:Manufacturerofmass-producedbeverages大规模生产饮料的制造商

C:Aircraftmanufacturer

飞机制造商D:Lawfirm律师事务所

答案:Manufacturerofmass-producedbeverages大规模生产饮料的制造商

Assumingtheamountofmanufacturingoverheadover-allocationorunder-allocationismaterial,whichaccountisadjustedattheendoftheperiod?（）

A:WorkinProcessInventory

B:FinishedgoodsInventory

C:SalesRevenue

D:CostofGoodsSold

答案:WorkinProcessInventory

;FinishedgoodsInventory

;CostofGoodsSold

Wheneverdirectmaterial,directlabor,andmanufacturingoverheadarerecordedonajobcostrecord,anassociatedjournalentryismadetodebitwhichofthefollowingaccounts?（）

A:SalesRevenue

B:WorkinProcessInventory

C:FinishedGoodsInventory

D:CostofGoodsSold

答案:WorkinProcessInventory

Whenajobiscompleted,thetotalcostofmanufacturingthejobshouldbemovedtowhichofthefollowinggeneralledgeraccounts?（）

A:CostofGoodsSold

B:WorkinProcessInventory

C:SalesRevenue

D:FinishedGoodsInventory

答案:FinishedGoodsInventory

Whenusingjobcostingataservicefirm,professionallaborcostwouldbeconsideredanindirectcostofservingtheclient.（）

A:错B:对

答案:错

Acompanycalculatesthepricesofjobsbyaddingoverheadstotheprimecostandadding30%tototalcostsasaprofitmargin.JobnumberY256wassoldfor$1,690andincurredoverheadsof$694.Whatwastheprimecostofthejob?（）

A:$606

B:$489

C:$1,300

D:$996

答案:$606

Thefollowinginformationrelatestojob2468,whichisbeingcarriedoutbyABCompanytomeetacustomer'sorder.Whatisthesellingpricetothecustomerforjob2468?（）

A:$19,500

B:$16,250

C:$17,333

D:$20,800

答案:$19,500

Afirmmakesspecialassembliestocustomers'ordersandusesjobcosting.Thedataforaperiodare:

WhatoverheadshouldbeaddedtojobnumberCC20fortheperiod?()

A:$69,290

B:$126,000

C:$72,761

D:$65,157

答案:$72,761

Afirmmakesspecialassembliestocustomers'ordersandusesjobcosting.Thedataforaperiodare:

JobnumberBB15wascompletedanddeliveredduringtheperiod.Whatwastheapproximatevalueofclosingwork-in-progressattheendoftheperiod?()

A:$101,675

B:$217,323

C:$227,675

D:$58,575

答案:$217,323

第四章测试

Activity-BasedCostingSystemfocusesonactivitiesasthefundamentalcostobjects.Thecostsofthoseactivitiesbecomebuildingblocksforcompilingtheindirectcostsofproducts,services,andcustomers.（）

A:对B:错

答案:对

Non-Value-AddedActivitiesneitherenhancethecustomer'simageoftheproductorservicenorprovideacompetitiveadvantage;alsoknownaswasteactivities（）

A:对B:错

答案:对

Costdistortionismorelikelytooccurwhen（）

A:departmentsincurdifferenttypesofoverheadandtheproductsorjobsusethedepartmentstoadifferentextent

B:acompanymanufacturesonetypeofproduct

C:acompanyusesdepartmentaloverheadratesratherthanasingleplantwideoverheadrate

D:allproductsrequirethesameamountandtypeofprocessingactivities

答案:departmentsincurdifferenttypesofoverheadandtheproductsorjobsusethedepartmentstoadifferentextent

Activitiesincurredregardlessofhowmanyunits,batches,orproductsareproducedarecalled:()

A:batch-levelactivities

B:unit-levelactivities

C:product-levelactivities

D:facility-levelactivities

答案:facility-levelactivities

TheWallistonGroup(WG)providestaxadvicetomultinationalfirms.WGchargesclientsfor(a)directprofessionaltime(atanhourlyrate)and(b)supportservices(at30%ofthedirectprofessionalcostsbilled).ThethreeprofessionalsinWGandtheirratesperprofessionalhourareasfollows:

WGhasjustpreparedtheMay2020billsfortwoclients.Thehoursofprofessionaltimespentoneachclientareasfollows:

WhatamountsdidWGbilltoSanAntonioDominionforMay2020()

A:$21,640

B:$20,800

C:$17,333

D:$28,132

答案:$28,132

AutomotiveProducts(AP)designsandproducesautomotiveparts.In2014,actualvariablemanufacturingoverheadis$308,600.Therearethreemaindepartmentsthatconsumeoverheadresources:design,production,andengineering.Interviewswiththedepartmentpersonnelandexaminationoftimerecordsyieldthefollowingdetailedinformation:

IfAPusesthesimplecostingsystemthatusesmachine-hoursastheallocationbasetoallocatevariablemanufacturingoverheadtoitsthreecustomers,themanufacturingoverheadallocatedtoUnitedMotoris:()

A:$216,020

B:$83,322

C:$20,800

D:$9,258

答案:$9,258

AutomotiveProducts(AP)designsandproducesautomotiveparts.In2014,actualvariablemanufacturingoverheadis$308,600.Therearethreemaindepartmentsthatconsumeoverheadresources:design,production,andengineering.Interviewswiththedepartmentpersonnelandexaminationoftimerecordsyieldthefollowingdetailedinformation:

IfAPallocatesvariablemanufacturingoverheadtoeachcustomerin2014usingdepartment-basedmanufacturingoverheadrates,themanufacturingoverheadallocatedtoUnitedMotoris:()

A:$23,800

B:$192,800

C:$92,000

D:$21,800

答案:$23,800

ThepotentialbenefitsofABC/ABMaregenerallyhigherforcompaniesthat()

A:produceoneproduct.

B:Productsthatacompanyiswell-suitedtomakeandsellshowsmallprofits

C:Allormostindirectcostsareidentifiedasoutputunit–levelcosts,batch-levelcosts,product-sustainingcosts,orfacility-sustainingcosts.

D:Significantamountsofindirectcostsareallocatedusingonlyoneortwocostpools

答案:Productsthatacompanyiswell-suitedtomakeandsellshowsmallprofits

;Allormostindirectcostsareidentifiedasoutputunit–levelcosts,batch-levelcosts,product-sustainingcosts,orfacility-sustainingcosts.

;Significantamountsofindirectcostsareallocatedusingonlyoneortwocostpools

Product-sustainingcosts(service-sustainingcosts)arethecostsofactivitiesundertakentosupportindividualproductsorservicesregardlessofthenumberofunitsorbatchesinwhichtheunitsareproduced.()

A:对B:错

答案:对

Acosthierarchycategorizesvariousactivitycostpoolsonthebasisofthedifferenttypesofcostdrivers,cost-allocationbases,ordifferentdegreesofdifficultyindeterminingcause-and-effect(orbenefits-received)relationships.()

A:错B:对

答案:对

第五章测试

Whichoneofthefollowingstatementsisincorrect?()

A:Injobcosting,thedirectcostofajobcanbeascertainedfrommaterialsrequisitionsnotesandjobticketsortimesheets

B:Inprocesscosting,butnotjobcosting,thecostofnormallosswillbeincorporatedintonormalproductcosts

C:Inprocesscosting,informationisneededaboutworkpassingthroughaprocessandworkremainingineachprocess

D:Jobcostsarecollectedseparately,whereasprocesscostsareaverages

答案:Inprocesscosting,butnotjobcosting,thecostofnormallosswillbeincorporatedintonormalproductcosts

Equivalentunitsexpress（）

A:Theamountofworkachievable,atstandardefficiencylevels,inanhour

B:Aunitofproductinrelationtowhichcostsareascertained

C:theamountofworkdoneduringaperiodintermsoffullycompletedunitsofoutput.

D:Aunitofoutputwhichisidenticaltoallothersmanufacturedinthesameprocess

答案:theamountofworkdoneduringaperiodintermsoffullycompletedunitsofoutput.

ProcessBhadnoopeninginventory.13,500unitsofrawmaterialweretransferredinat$4.50perunit.Additionalmaterialat$1.25perunitwasaddedinprocess.Labourandoverheadswere$6.25percompletedunitand$2.50perunitincomplete.If11,750completedunitsweretransferredout,whatwastheclosinginventoryinProcessB?()

A:$6,562.50

B:$25,375.00

C:$12,250.00

D:$14,437.50

答案:$14,437.50

Dairymaidmakesorganicyogurt.Theonlyingredients,milkandbacteriacultures,areaddedattheverybeginningofthefermentationprocess.Atmonthend,Dairymaidhas100,000cupsofyogurtthatareonly25%ofthewaythroughthefermentationprocess.Theequivalentunitsofdirectmaterialsinendingworkinprocessare()

A:120,000cups

B:100,000cups

C:25,000cups

D:125,000cups

答案:100,000cups

Whichofthefollowingisfalseconcerningprocesscosting?()

A:ItusesmultipleWIPaccounts,oneforeachprocessingdepartment.

B:Itaccumulatesproductioncostsbyactivities.

C:Itiswellsuitedforacompanywhoseproductsareindistinguishablefromeachother.

D:Ittransferscostsfromoneprocessingdepartmenttothenext.

答案:Itaccumulatesproductioncostsbyactivities.

Conversioncostsconsistof

()

A:directlabor+manufacturingoverheadB:directmaterials+manufacturingoverheadC:directmaterials+directlaborD:directmaterials+directlabor+manufacturingoverhead

答案:directlabor+manufacturingoverhead

ThejournalentryneededtorecorddirectlaborusedbutunpaidintheFinishingDepartmentduringthemonthwouldbeDebitFinishedGoodsInventory;CreditWagesPayable()

A:对B:错

答案:错

Thedistinctionbetweenjobcostingandprocesscostingcanbesummarizedas()

A:对B:错

答案:对

Theweighted-averagemethodcomputesunitcostsbydividingtotalcostsintheWorkinProcessaccountbytotalequivalentunitscompletedtodateandassignsthisaveragecosttounitscompletedandtounitsinendingwork-in-processinventory.（）

A:对B:错

答案:对

Operatingincomecandiffermateriallybetweentheweighted-averagemethodandthefirst-in,first-outmethodwhen(1)directmaterialorconversioncostperequivalentunitvariessignificantlyfromperiodtoperiodand(2)physical-inventorylevelsofworkinprocessarelargeinrelationtothetotalnumberofunitstransferredoutoftheprocess.()

A:错B:对

答案:对

第六章测试

Variablecostsareconventionallydeemedto()

A:vary,intotal,fromperiodtoperiodwhenproductionisconstant

B:beconstantintotalwhenproductionvolumechanges

C:varyperunitofoutputasproductionvolumechanges

D:beconstantperunitofoutput

答案:beconstantperunitofoutput

Aproductionworkerispaidasalaryof$650permonth,plusanextra5centsforeachunitproducedduringthemonth.Thislabourcostisbestdescribedas()

A:Afixedcost

B:Asemi-variablecost

C:Astepcost

D:Avariablecost

答案:Asemi-variablecost

BCohasrecordedthefollowingdatainthetwomostrecentperiods.Whatisthebestestimateofthecompany'sfixedcostsperperiod?()

A:$13,500

B:$13,200

C:$5,100

D:$4,800

答案:$5,100

AccordingtothefollowingEXHIBIT,thefixedcostis()

A:8053.744

B:-11973.16

C:14538.05

D:11898.3624

答案:14538.05

Underabsorptioncostingandvariablecosting,thecalculationofproductcostscanbesummarizedas()

A:对B:错

答案:对

Whyisvariablecostingoftenusedforinternalmanagementpurposes?()

A:Variablecostingdoesnotgivemanagersincentivestobuildupunnecessaryinventory.

B:Variablecostingisusefultodiscloseinformationtooutsidestakeholders

C:Variablecostinghelpsmanagerswithdecisionmakingbecauseitallowsthemtoeasilyseethecostofmakingonemoreunitofproduct

D:Variablecostingandthecontributionmarginincomestatementhelpmanagerseasilypredictthecostofoperatingatdifferentvolumeswithintherelevantrange

答案:Variablecostingdoesnotgivemanagersincentivestobuildupunnecessaryinventory.

;Variablecostinghelpsmanagerswithdecisionmakingbecauseitallowsthemtoeasilyseethecostofmakingonemoreunitofproduct

;Variablecostingandthecontributionmarginincomestatementhelpmanagerseasilypredictthecostofoperatingatdifferentvolumeswithintherelevantrange

CommittedFixedCostsarefixedcoststhatarelockedinbecauseofpreviousmanagementdecisions;managementhaslittleornocontroloverthesecostsintheshortrun.()

A:错B:对

答案:对

Whichofthefollowingisfalse?()

A:Acontributionmarginincomestatementisorganizedbycostbehavior

B:Theoperatingincomeofmanufacturerswillalwaysbethesame,regardlessofwhethervariableorabsorptioncostingisused

C:Thecontributionmarginisequaltosalesrevenueminusvariableexpenses

D:Underabsorptioncosting,thefluctuationofinventorylevelswillimpactoperatingincome,regardlessofsalesrevenue.

答案:Theoperatingincomeofmanufacturerswillalwaysbethesame,regardlessofwhethervariableorabsorptioncostingisused

Whichofthefollowingisfalse?()

A:Datapointsfallinginalinearpatternsuggestaweakrelationshipbetweencostandvolume.

B:Whenperformingaccountanalysis,managersusetheirjudgmenttoclassifycostbehavior

C:Scatterplotsshouldbepreparedtohelpidentifyoutliers

D:Whencreatingascatterplot,volumeshouldbeplottedonthex-axiswhilecostshouldbeplottedonthey-axis

答案:Datapointsfallinginalinearpatternsuggestaweakrelationshipbetweencostandvolume.

第七章测试

Acompanymakesasingleproductandincursfixedcostsof$30,000permonth.Variablecostperunitis$5andeachunitsellsfor$15.Monthlysalesdemandis7,000units.Thebreakevenpointintermsofmonthlysalesunitsis:（）

A:3,000units

B:4,000units

C:6,000units

D:2,000units

答案:3,000units

Acompanymanufacturesasingleproductforwhichcostandsellingpricedataareasfollows.

Themarginofsafety,expressedasapercentageofbudgetedmonthlysales,is:()

A:73%

B:20%

C:125%

D:25%

答案:20%

Asingleproductcompanyhasacontributiontosalesratioof40%.Fixedcostsamountto$90,000perannum.Thenumberofunitsrequiredtobreakevenis:()

A:36,000

B:150,000

C:impossibletocalculatewithoutfurtherinformation

D:225,000

答案:impossibletocalculatewithoutfurtherinformation

Acompany'sbreakevenpointis6,000unitsperannum.Thesellingpriceis$90perunitandthevariablecostis$40perunit.Whatarethecompany'sannualfixedcosts?()

A:$240,000

B:$120

C:$540,000

D:$300,000

答案:$300,000

Theoperatingleveragefactorindicatesthepercentagechangeinoperatingincomethatwilloccurfroma1%changeinvolume.Ittellsmanagershowsensitivethecompany'soperatingincomeistochangesinvolume.（）

A:对B:错

答案:对

SensitivityAnalysisisa"what-if"techniquethataskswhatresultswillbeifactualpricesorcostschangeorifanunderlyingassumptionchanges.()

A:错B:对

答案:对

Whichofthefollowingisfalseregardingchoosingbetweentwocoststructures()

A:Choosethehigheroperatingleverageoptionwhensalesvolumeisexpectedtobehigherthantheindifferencepoint

B:Choosetheloweroperatingleverageoptionwhensalesvolumeisexpectedtobelowerthantheindifferencepoint.

C:Theindifferencepointisthepointatwhichcostsundertwooptionsarethesame

D:Theindifferencepointisthepointwheretotalrevenuesequaltotalexpenses

答案:Theindifferencepointisthepointwheretotalrevenuesequaltotalexpenses

Whichofthefollowingistrueregardingacompanythatoffersmorethanoneproduct?()

A:Breakevenshouldbefoundforeachproductindividually

B:Thebreakevenpointisdependentonsalesmixassumptions.

C:Ithasoneuniquebreakevenpoint

D:Breakevenshouldbefoundusingasimpleaveragecontributionmargin

答案:Thebreakevenpointisdependentonsalesmixassumptions.

Acompanywithalowoperatingleverage()

A:hasanequalproportionoffixedandvariablecosts.

B:hasrelativelymorevariablecoststhanfixedcosts

C:hasrelativelymorefixedcoststhanvariablecosts

D:hasrelativelymoreriskthanacompanywithhighoperatingleverage

答案:hasrelativelymorevariablecoststhanfixedcosts

Contributionmarginisrevenuesminusallvariablecostswhereasgrossmarginisrevenuesminuscostofgoodssold.Contributionmarginmeasurestheriskofaloss,whereasgrossmarginmeasuresthecompetitivenessofaproduct.（）

A:对B:错

答案:对

第八章测试

BaronCo.incursthefollowingcoststomake25,000switches:

Switchescanbepurchasedfor$8perswitch，andallvariablecostsand$10,000offixedcostscanbeeliminated,however,$50,000offixedcostsremain.BaronCo.should()

A:makeswitchesORpurchaseswitcheshasthesameeffectonoperatingincome

B:purchaseswitches

C:impossibletomakeoutsourcingdecisionwithoutfurtherinformation

D:makeswitches

答案:makeswitches

ThefollowingdatarelatetotheSuper.

Thecapitalinvestedinmanufacturinganddistributing9,530unitsoftheSuperperannumisestimatedtobe$36,200.Iftherequiredannualrateofreturnoncapitalinvestedineachproductis14%,thesellingpriceperunitoftheSuperis,tothenearest$0.01:()

A:$152.61

B:$144.31

C:$163.91

D:$133.66

答案:$144.31

EssCompanymanufacturesfourproductsbutnextmonththereislikelytobeashortageoflabour.Thefollowinginformationisavailable.

Whatordershouldtheproductsbemadein,inordertomaximizeprofits?()

A:R,Q,S,T

B:Q,R,S,T

C:T,S,Q,R

D:S,T,R,Q

答案:R,Q,S,T

ThecharacteristicsofPrice-Takerscanbesummarizedas()

A:Pricingapproachemphasizestargetcosting

B:Heavycompetition

C:Productlacksuniqueness

D:Notabrandname

答案:Pricingapproachemphasizestargetcosting

;Heavycompetition

;Productlacksuniqueness

;Notabrandname

ThecharacteristicsofPrice-Setterscanbesummarizedas()

A:Pricingapproachemphasizescost-pluspricing

B:Productismoreunique

C:Productisbranded

D:Lesscompetition

答案:Pricingapproachemphasizescost-pluspricing

;Productismoreunique

;Productisbranded

;Lesscompetition

Relevantinformationhastwocharacteristics:(1)Itpertainstothefuture.(2)Itdiffersbetweenalternatives.（）

A:错B:对

答案:对

Inmaking"sellasis"decisions,companiesshouldconsiderallofthefollowingEXCEPTfor:()

A:Alloftheaboveshouldbeconsidered..

B:Costsincurreduptothe"sellasis"decisionpoint.

C:Incrementalcoststhatwouldbeincurredbyprocessingfurther.

D:Incrementalrevenuesthatwouldbeearnedbyprocessingfurther.

答案:Costsincurreduptothe"sellasis"decisionpoint.

Theformulaforarrivingattargetcostiswhichofthefollowing?()

A:Revenueminusactualprofit.

B:Revenueminusvariablecost

C:Costminusactualprofit

D:Revenueminusdesiredprofit

答案:Revenueminusdesiredprofit

Keystomakingshort-termdecisionsincludewhichofthefollowing?

()

A:Focusingonrelevantrevenues,costs,andprofits

B:Noneoftheall

C:Bothoftheabove

D:Usingacontributionmarginapproachthatseparatesvariablecostsfromfixedcosts

答案:Bothoftheabove

第九章测试

Flexiblebudgetingisthecalculationofthequantityandcostofinputsthatshouldhavebeenconsumedgiventheachievedlevelofproduction.()

A:对B:错

答案:对

Theadvantagesoftheuseofbudgetsinamanagementcontrolsysteminclude()

A:Limitunauthorizedexpenditures.

B:Promotecommunicationandcoordinationwithintheorganization.

C:Provideperformancecriteria.

D:Forcemanagementplanning.

答案:Promotecommunicationandcoordinationwithintheorganization.

;Provideperformancecriteria.

;Forcemanagementplanning.

Inthebudgetingandplanningprocessforafirm,whichoneofthefollowingshouldbecompletedfirst()

A:Financialbudget.

B:Salesbudget.

C:Strategicplan.

D:Costmanagementplan.

答案:Strategicplan.

Whichoneofthefollowingbestdescribestheroleoftopmanagementinthebudgetingprocess?Topmanagement（）

A:Needstoseparatethebudgetingprocessandthebusinessplanningprocessintotwoseparateprocesses.

B:Lacksthedetailedknowledgeofthedailyoperationsandshouldlimittheirinvolvement.

C:Needstobeinvolved,includingusingthebudgetprocesstocommunicategoals.

D:Shouldbeinvolvedonlyintheapprovalprocess.

答案:Needstobeinvolved,includingusingthebudgetprocesstocommunicategoals.

Budgetaryslackdescribesthesituationinwhichamanagerintentionallyover-budgetsexpensesorunder-budgetsrevenue.()

A:错B:对

答案:对

Whichofthefollowingbudgetsmustbepreparedfirst,asitservesasabasisformostotherbudgets?（）

A:Productionbudget

B:Operatingexpensesbudget

C:Cashbudget

D:Salesbudget

答案:Salesbudget

Inpreparingacorporatemasterbudget,whichoneofthefollowingismostlikelytobepreparedlast?（）

A:Productionbudget

B:Cashbudget

C:Salesbudget

D:Costofgoodssoldbudget

答案:Cashbudget

BarnesCorporationexpectedtosell150,000boardgamesduringthemonthofNovember,andthecompany'smasterbudgetcontainedthefollowingdatarelatedtothesaleandproductionofthesegames:

ActualsalesduringNovemberwere180,000games.Usingaflexiblebudget,thecompanyexpectstheoperatingincomeforthemonthofNovembertobe()

A:$420,000

B:$270,000

C:$225,000

D:$510,000

答案:$420,000

DeBergCompanyhasdevelopedsalesprojectionsforthecalendaryear.

Normalcashcollectionexperiencehasbeenthat50%ofsalesarecollectedduringthemonthofsaleand45%inthemonthfollowingsale.Theremaining5%ofsalesisnevercollected.DeBerg'sbudgetedcashcollectionsforthethirdcalendarquarterare()

A:$414,000

B:$422,500

C:$450,000

D:$427,500

答案:$414,000

第十章测试

Unfavorablevariancesshouldalwaysbeinterpretedas"badnews"forthecompany.()

A:错B:对

答案:错

Intermsofresponsibilitycenters,alargecorporatedivisionwouldbeconsidereda(n)()

A:revenuecenter

B:profitcenter

C:investmentcenter.

D:costcenter

答案:investmentcenter.

"Numberofnewproductsdeveloped"wouldbeakeyperformanceindicator(KPI)forwhichofthefourbalancedscorecardperspectives?()

A:Financial

B:Customer

C:Learningandgrowth

D:Internalbusiness

答案:Internalbusiness

"Hoursofemployeetraining"wouldbeakeyperformanceindicator(KPI)forwhichofthefourbalancedscorecardperspectives?()

A:Customer

B:Learningandgrowth

C:Internalbusiness

D:Financial

答案:Learningandgrowth

Thebasicpurposeofaresponsibilityaccountingsystemis()

A:Motivation.

B:Budgeting.

C:Authority.

D:Varianceanalysis.

答案:Motivation.

ListedbelowisselectedfinancialinformationfortheWesternDivisionoftheHanselCompanyforlast

year.

IfHanseltreatstheWesternDivisionasaninvestmentcenterforperformancemeasurementpurposes,what

isthebefore-taxreturnoninvestment(ROI)forlastyear?（）

A:19.79%

B:16.67%

C:34.78%

D:22.54%

答案:16.67%

Managerialperformancecanbemeasuredinmanydifferentways,includingreturnoninvestmen