管理会计（management accounting）智慧树知到课后章节答案2023年下成都职业技术学院

管理会计（managementaccounting）智慧树知到课后章节答案2023年下成都职业技术学院成都职业技术学院

第一章测试

Managementaccounting（）

A:reportsinformationthathasoccurredinthepastthatisverifiableandreliable.B:providesinformationthatisgenerallyavailableonlyonaquarterlyorannualbasis.C:focusesonestimatingfuturerevenues,costs,andothermeasurestoforecastactivitiesandtheirresults.D:providesinformationaboutthecompanyasawhole.

答案:focusesonestimatingfuturerevenues,costs,andothermeasurestoforecastactivitiesandtheirresults.

Whichofthefollowingistrueofmanagementaccountinginformation?（）

A:Itcoordinatesproductdesign,production,andmarketingdecisions.B:Itispreparedforshareholders.C:Itfocusesondocumentingpastbusinessactionsofafirm.D:ItispreparedbasedonSECrulesandFASBaccountingprinciples.

答案:Itcoordinatesproductdesign,production,andmarketingdecisions.

Managerialaccountantshaveasinglerolewithinanorganization,collectingandreportingcoststomanagement.（）

A:对B:错

答案:错

Managerialaccountingreportsarespecial-purposeandissuedasfrequentlyasneeded.（）

A:对B:错

答案:对

Managers'activitiesandresponsibilitiescanbeclassifiedintothreebroadfunctions:costaccounting,budgeting,andinternalcontrol.（）

A:错B:对

答案:错

第二章测试

Topmanagersmustcertifythatacompanymaintainsanadequatesystemofinternalcontrols.（）

A:对B:错

答案:对

Insupportingmanagers,managementaccountantshavethreeguidelines.Theseguidelinesare（）

A:Followingfunctionallinesofauthority,cost-benefitanalysis,behavioralconsiderations,anduseofthevaluechain.B:Cost-benefitanalysis,behavioralconsiderationsandtechnicalconsiderations,anddifferentcostsfordifferentpurposes.C:Cost-benefitanalysis,performancereporting,behavioralconsiderations,andtechnicalconsiderations.D:Financialstatementpreparation,technicalconsiderations,strategicdirection,andbudgeting.

答案:Cost-benefitanalysis,behavioralconsiderationsandtechnicalconsiderations,anddifferentcostsfordifferentpurposes.

Whichofthefollowingisnotoneoftheethicalresponsibilitiesofamanagementaccountant?（）

A:ObjectivityB:IntegrityC:ConfidentialityD:Compliance

答案:Compliance

Managersusemanagementaccountinginformationtodoallofthefollowingexcept（）

A:analyze.B:categorize.C:perform.D:summarize.

答案:perform.

Managersmakecostmanagementdecisionstoincreasethevalueofproductsandservicestheyprovidetocustomersandtoachieveorganizationalgoals.Whichofthefollowingisnotanexampleofaneffectivecostmanagementdecision?（）

A:Informationandtheaccountingsystemsthemselves.B:Adecisiontochangethedesignofaproduct.C:Thedecisiontoenteranewmarket.D:Thedecisiontoimplementneworganizationalprocesses.

答案:Informationandtheaccountingsystemsthemselves.

第三章测试

Whichofthefollowingcostswoulddecreaseifproductionlevelswereincreasedwithintherelevantrange?（）

A:Totalvariablecosts.B:Fixedcostsperunit.C:Variablecostsperunit.D:Totalfixedcosts.

答案:Fixedcostsperunit.

Acostthatisfixedperunitisanexampleofa:（）

A:Fixedcost.B:Directcost.C:Mixedcost.D:Variablecost.

答案:Variablecost.

ArborCorporationusesawatercoolingsysteminitsmanufacturingoperations.Gallonsofwaterpurchasedforenginecoolingincreaseswithmanufacturingproduction.WaterandsewerutilitycostsrecordedbytheArborCorporationarebilledtothecompanybasedonaminimumchargeplusarateforutilizationbeyondtheminimumchargefor5,000gallonsofusage.Arborwouldmostlikelyclassifyitsutilitycostsas:（）

A:Fixedcosts.B:Nondiversifiable.C:Semivariablecosts.D:Variablecosts.

答案:Semivariablecosts.

Whattypeofcostissupervisorsalarycosts,whereonesupervisorisneededforeverytenemployeesaddedtothestaff?（）

A:AvariablecostB:AfixedcostC:AstepcostD:Amixedcost

答案:Astepcost

Acompanyincursthefollowingcostsatvariousactivitylevels：Usingthehigh-lowmethod,whatisthevariablecostperunit(tothenearestwholenumber)?（）

A:$3perunitB:$2perunitC:$4perunitD:$5perunit

答案:$3perunit

ThetermvariablecostapplieswhentheTOTALcostofsomethingincreaseswhenthenumberofunitsproducedincreases，andtheAVERAGEcostwillstaythesame.（）

A:对B:错

答案:对

第四章测试

FIFO指的是哪一种存货计价方法？（）

A:后进先出法B:个别计价法C:加权平均法D:先进先出法

答案:先进先出法

AVCO指的是哪一种存货计价方法？（）

A:后进先出法B:个别计价法C:先进先出法D:加权平均法

答案:加权平均法

LIFO指的是哪一种存货计价方法？（）

A:个别计价法B:先进先出法C:加权平均法D:后进先出法

答案:后进先出法

A公司以单价20元每年购入某种产品5000件。每次订货费用为30元，资金年利息率为6%，单位维持库存费按所库存货物价值的9%计算。单位维持库存费为（）。

A:20B:1.8C:3D:1.2

答案:3

EOQ模型只需要使订货费用最省。（）

A:错B:对

答案:错

第五章测试

Basicwagerateis£10perhour,thebasicworkhouris36hoursperweek.Theemployeeworks40hoursperweek,thesalaryiscalculatedbytimeandahalfbasis.Whatwagesshouldbepaidtotheemployeethatweek.（）

A:400B:360C:460D:420

答案:420

员工每天最低保证工资为80英镑，生产一件衣服赚20英镑，周一生产3件，周二生产了5件，这两天一共应该支付（）工资给他。

A:80B:160C:60D:180

答案:180

Amanufacturingbusinesspaysitsproductionworkersonapieceworkbasis.Timerate£9perhour.Paymentperunitproducedis£0.32.TSmithworked37hours.Actualproductionis1560units.HowmuchwillTSmithearnfortheweek?（）

A:333B:14040C:499.2D:11.84

答案:499.2

Amanufacturingbusinesspaysitsproductionworkersonatime(hourly)ratebasis.Timerate£9perhour.Paymentperunitproducedis£0.32.TSmithworked37hours.Actualproductionis1560units.HowmuchwillTSmithearnfortheweek?（）

A:11.84B:14040C:499.2D:333

答案:333

员工基本工资率为每小时10英镑，每周额定工作36小时，该员工每周工作量40小时，按timeandahalf计算工资，那这周的overtimepremium有多少？（）

A:400B:420C:60D:360

答案:60

第六章测试

Overheadsisalsoknownas（）.

A:IndirectcostB:LabourcostC:MaterialcostD:Directcost

答案:Indirectcost

Primecostincludes（）?

A:IndirectexpensesB:DirectLabourC:RoyaltyandotherdirectexpensesD:DirectMaterials

答案:DirectLabour;Royaltyandotherdirectexpenses;DirectMaterials

OARisanabbreviationforoverheadsabsorptionrate.（）

A:错B:对

答案:对

Rentandrates,lightandheatsalwaysusevalueasabsorptionbasis.（）

A:错B:对

答案:错

Budgetedoverheadsformachiningare25000.Thereare2500budgetedmachinehoursinmachining.TheOARpermachinehourinmachiningis10.（）

A:对B:错

答案:对

第七章测试

TheOARforthesewingdepartmentatTom'sltdis£10.25perlabourhour.DuringthemonthofMarch1024labourhourswereworkedandoverheadsincuredwere£10247.Calculatethedifferenceanddeterminewhetheritisoverabsorbedorunderabsorbed?（）

A:249,overabsorbedB:249,underabsorbedC:10247,underabsorbedD:10496,overabsorbed

答案:249,overabsorbed

TheOARforthesewingdepartmentatHenry’sltdis£5perlabourhour.DuringthemonthofMay1750labourhourswereworkedandoverheadsincuredwere£9300.Calculatethedifferenceanddeterminewhetheritisoverabsorbedorunderabsorbed?（）

A:8750,underabsorbedB:550,overabsorbedC:9300,overabsorbedD:550,underabsorbed

答案:550,underabsorbed

间接费用分配标准可以是（）。

A:电量B:金额C:人数D:面积

答案:电量;金额;人数;面积

Directappointmentmeanstheservicecentrecostsarechargedtoallcostcentres(includingservicecentres)andthemethodiscontinueduntiltheservicecostcentretotalsarezero.（）.

A:对B:错

答案:错

Totalcostcentreoverheadsis360,expectedlabourhoursis6,calculateOAR=360/6=60perhour.（）.

A:错B:对

答案:对

第八章测试

AcompanymakesaproductY，Directmaterialsare£5perkg，Eachunituses3kg，Directlaboris£1perhour，Eachunittakes1hourstomake，Variableoverheadcostsare75pperunit,Sellingpriceis£30perunit.Fixedcostsare£800.Whatisthevariablecostperunit?（）

A:£16.75B:£25.75C:£13.75D:£19.75

答案:£16.75

AcompanymakesaproductY，Directmaterialsare£5perkg，Eachunituses3kg，Directlaboris£1perhour，Eachunittakes1hourstomake，Variableoverheadcostsare75pperunit,Sellingpriceis£30perunit.Fixedcostsare£800.Whatisthecontributionperunit?（）

A:£13.25B:£18.25C:£12.25D:£19.25

答案:£13.25

AcompanymakesaproductY，Directmaterialsare£5perkg，Eachunituses3kg，Directlaboris£1perhour，Eachunittakes1hourstomake，Variableoverheadcostsare75pperunit,Sellingpriceis£30perunit.Fixedcostsare£800.Ifthecompanymakes700unitswhatisthecontribution?（）

A:£7255B:£13755C:£9275D:£14575

答案:£9275

AcompanymakesaproductY，Directmaterialsare£5perkg，Eachunituses3kg，Directlaboris£1perhour，Eachunittakes1hourstomake，Variableoverheadcostsare75pperunit,Sellingpriceis£30perunit.Fixedcostsare£800.Ifthecompanymakes700unitswhatistheprofit?（）

A:£8475B:£9275C:£9275D:£9275

答案:£8475

IAS2statesthatallproductioncostsshouldbeincludedintheclosinginventoryvaluation.ThereforAbsorptionCostingshouldbeusedwhenproducingfinancialstatements.（）

A:错B:对

答案:对

第九章测试

Aradiosystemsellsfor160，Ithasavariablecostof70perunit，andfixedcostsare378000perannum.Budgetedsalesare6000.Atargetprofitof200070isrequired.thebreakevenpoint（unit）、（revenue）（）

A:4500units£762000B:4500units£672000C:4200units£762000D:4200units£672000

答案:4200units£672000

Marginofsafty（unit）（%）（）

A:180030%B:360060%C:360030%D:180060%

答案:180030%

Targetprofit（units）（revenue）（）

A:6820units£1027600B:6543units£1038500C:6423units£1027680D:6954units£1038500

答案:6423units£1027680

Theoriginalcontributionequals£100.（）

A:错B:对

答案:错

Basethiscase，therequiredcontributionperunitequals£96.35.（）

A:对B:错

答案:对

第十章测试

Materialpricevarianceis77F,materialusagevarianceis22A.Whatismaterialvariance?（）。

A:55AB:99FC:55FD:99A

答案:55F

Labourratevarianceis54F,labourefficiencyvarianceis41A.Whatislabourvariance?（）。

A:13FB:95FC:13AD:95A

答案:13F

Inthisweek,standardcostis1000.Directmaterialpricevarianceis28A.Directmaterialusagevarianceis68F.Directlabourratevarianceis60F.Directlabourefficiencyvarianceis51A.Whatistheactualdirectcostsforthisweek？（）。

A:1049B:1000C:1207D:951

答案:951

WhatkindsofVariancesarethere（）.

A:AdverseB:NeutralC:FavourableD:Semi

答案:Adverse;Favourable

Labourcostvarianceonlylooksatthepricepaidtoemployee.（）

A:对B:错

答案:错

第十一章测试

Thepurposeofabudgetis（）

A:CommunicatesbusinessgoalsB:Co-ordinatesbusinessactivitiesC:ControlsspendingD:Compelsplanning

答案:Communicatesbusinessgoals;Co-ordinatesbusinessactivities;Controlsspending;Compelsplanning

Avarianceisthedifferencebetweenthebudgetedcostandtheactualcostincurred.（）

A:对B:错

答案:对

Adversevariance:Thisiswhenthecostisworsethanexpected.（）

A:对B:错

答案:对

Favourablevariance:Thisiswhenthecostisbetterthanexpected.（）

A:错B:对

答案:对

Somevarianceswillbeconsideredsignificant&willrequirethoroughinvestigation（）

A:错B:对

答案:对

第十二章测试

Forecastsalesunits:1500,openingfinishedgoodsunits:750,closingfinishedgoodsunits:800,calculatetheproductionunits:（）

A:1450B:1550C:1600D:1500

答案:1550

Labourvariancescontain（）.

A:MaterialUsageVarianceB:LabourRateVarianceC:MaterialPriceVarianceD:LabourEfficiencyVariance

答案:LabourRateVariance;LabourEfficiencyVariance

Resourcesinefficienciescontain（）.

A:WastageofrawmaterialB:TaxpayableC:RejectionoffinishedgoodsD:Inefficiencyinlabour

答案:Wastageofrawmaterial;Rejectionoffinishedgoods;Inefficiencyinlabour

Budgetsinclude（）?

A:ProductionBudgetB:LabourBudgetC:SalesBudgetD:MaterialsPurchasesBudget

答案:ProductionBudget;LabourBudget;SalesBudget;MaterialsPurchasesBudget

Imposedbudgetsaresetbyallmanagersandemployee.（）

A:对B:错

答案:错

第十三章测试

Usersofmanagementaccountinginformationinclude:（）

A:banks.B:managersoftheorganizationC:suppliers.D:investors.

答案:managersoftheorganization

Financialaccountingmanagersaremoreconcernedabout:（）

A:Past-orientedreports.B:Future-orientedbudgets.C:reportsthatarebasedoncost-benefitanalysis.D:utilizinginformationtohelpmanagersmakedecisionstoachieveorganizationalgoals.

答案:Past-orientedreports.

（）measures,analyzesandreportsfinancialinformationandnon-financialinformationthathelpsmanagersmakedecisionstofulfillthegoalsofanorganization.

A:AccountAuditingB:FinancialAccountingC:CostAccountingD:ManagementAccounting

答案:ManagementAccounting

Financialaccountingreportsfinancialinformationtointernalparties.（）

A:错B:对

答案:错

第十四章测试

一般适用于固定费用或者数额比较稳定的预算项目的预算方法是（）。

A:固定预算法B:零基预算法C:弹性预算法D:增量预算法

答案:固定预算法

预算编制方法中，与弹性预算相对应的是（）

A:滚动预算B:零基预算C:增量预算D:固定预算

答案:固定预算

相对固定预算而言，弹性预算（）。

A:便于评价与考核B:预算范围宽C:预算成本低D:预算工作量小

答案:便于评价与考核;预算范围宽

为克服传统的固定预算的缺点，人们设计了一种适用面广、机动性强，可适用于多种情况的预算方法，即滚动预算。（）

A:错B:对

答案:错

编制预算的方法按其业务量基础的数量特征不同，可分为固定预算法和弹性预算法。其中，固定预算法的适应性和可比性都较强。（）

A:对B:错

答案:错

第十五章测试

Whichofthefollowingisastrengthofthepaybackmethod?（）

A:Itdistinguishesthesourcesofcashinflows.B:Itconsiderscashflowsfromallyearsoftheproject.C:Itconsidersthetimevalueofmoney.D:Itiseasytounderstand.

答案:Itiseasytounderstand.

Ifthenetpresentvalueofacapitalbudgetingprojectispositive,itwouldindicatethatthe（）

A:Internalrateofreturnisequaltothediscountpercentagerateusedinthenetpresentvaluecomputation.B:Present