管理会计选择题题库Word文档格式.docx

管理会计选择题题库Word文档格式.docx

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3．Whichofthefollowingwouldbedataratherthaninformation?

（B）

ASalesincrease/decreaseperproductinlastquarter

BTotalsalesvalueperproduct

CSalesmadepersalesmanasapercentageoftotalsales

DSalesstaffcommissionasapercentageoftotalsales

4．Whichofthefollowingwouldbeclassedasindirectlabour?

（B）

AAssemblyworkersinacompanymanufacturingtelevisions

BAstoresassistantinafactorystore

CPlasterersinaconstructioncompany

DAconsultantinafirmofmanagementconsultants

5．Acompanymakeschairsandtables、Whichofthefollowingitemswouldbetreatedasanindirectcost?

（D）

AWoodusedtomakeachairBMetalusedforthelegsofachair

CFabrictocovertheseatofachairDThesalaryofthesalesdirectorofthecompany

6．Whichofthefollowingbestdescribesacontrollablecost?

（C）

AAcostwhicharisesfromadecisionalreadytaken,whichcannot,intheshortrun,bechanged、

BAcostforwhichthebehaviourpatterncanbeeasilyanalysedtofacilitatevalidbudgetarycontrolcomparisons、

CAcostwhichcanbeinfluencedbyitsbudgetholder、

DAspecificcostofanactivityorbusinesswhichwouldbeavoidediftheactivityorbusinessdidnotexist、

7．Whichofthefollowingbestdescribesaperiodcost?

（A）

Acostthatrelatestoatimeperiodwhichisdeductedasexpensesfortheperiodandisnot

includedintheinventoryvaluation、

BAcostthatcanbeeasilyallocatedtoaparticularperiod,withouttheneedforarbitrary

apportionmentbetweenperiods、

CAcostthatisidentifiedwithaunitproducedduringtheperiod,andisincludedinthevalueofinventory、Thecostistreatedasanexpensefortheperiodwhentheinventoryisactuallysold、

DAcostthatisincurredregularlyeveryperiod,egeverymonthorquarter、

8．Fixedcostsareconventionallydeemedtobewhichofthefollowing?

（D）

AConstantperunitofoutputBOutsidethecontrolofmanagement

CEasilycontrolledDConstantintotalwhenproductionvolumechanges

9．

．

WhichoneoftheabovegraphsillustratesthecostsdescribedAlinearvariablecost–whentheverticalaxisrepresentscostincurred、（B）

AGraph1BGraph2CGraph4DGraph5

WhichoneoftheabovegraphsillustratesthecostsdescribedAfixedcost–whentheverticalaxisrepresentscostincurred、（A）

AGraph1BGraph2CGraph3DGraph6

WhichoneoftheabovegraphsillustratesthecostsdescribedAlinearvariablecost–whentheverticalaxisrepresentscostperunit、（A）

WhichoneoftheabovegraphsillustratesthecostsdescribedAsemi-variablecost–whentheverticalaxisrepresentscostincurred、（C）

AGraph1BGraph2CGraph4DGraph5

WhichoneoftheabovegraphsillustratesthecostsdescribedAstepfixedcost–whentheverticalaxisrepresentscostincurred、（A）

AGraph3BGraph4CGraph5DGraph6

10．Aproductionworkerispaidasalaryof$650permonth,plusanextra5centsforeachunitproducedduringthemonth、Howisthistypeoflabourcostbestdescribed?

AAvariablecostBAfixedcostCAstepcostDAsemi-variablecost

11．Atotalcostisdescribedasstayingthesameoveracertainactivityrangeandthenincreasingbutremainingstableoverarevisedactivityrangeintheshortterm、

Whattypeofcostisthis?

AAfixedcostBAvariablecostCAsemi-variablecostDAsteppedfixedcost

12．Whatistheeconomicbatchquantityusedtoestablish?

Optimal（C）

AreorderquantityBrecorderlevel

CorderquantityDinventorylevelforproduction

13．AcompanydeterminesitsorderquantityforarawmaterialbyusingtheEconomicOrderQuantity（EOQ）model、WhatwouldbetheeffectsontheEOQandthetotalannualholdingcostofadecreaseinthecostoforderingabatchofrawmaterial?

（D）

EOQTotalannualholdingcost

AHigherLower

BHigherHigher

CLowerHigher

DLowerLower

14．Over-absorbedoverheadsoccurwhen（A）

AAbsorbedoverheadsexceedactualoverheads

BAbsorbedoverheadsexceedbudgetedoverheads

CActualoverheadsexceedabsorbedoverheads

DActualoverheadsexceedbudgetedoverheads

15．Budgetedoverheads$690,480Budgetedmachinehours15,344

Actualmachinehours14,128Actualoverheads$679,550

Basedonthedataabove,whatisthemachinehourabsorptionrate（tothenearest$）?

（B）

A44permachinehourB45permachinehour

C48permachinehourD49permachinehour

16、Absorptioncostingisconcernedwithwhichofthefollowing?

ADirectmaterialsBDirectlabour

CFixedcostsDVariableandfixedcosts

17、Thefollowingstatementshavebeenmadeaboutlifecyclecosting、

（1）Lifecyclecostingcanbeappliedtoproductswithashortlifecycle、

（2）Productlifecyclecostingisnotwell-suitedforusewithinbudgetarycontrolsystems、

Whichoftheabovestatementsis/aretrue?

A1onlyB2only

CNeither1nor2DBoth1and2

18、Thefollowingstatementshavebeenmadeabouttargetcosting、

（1）Targetcostingmakesthebusinesslookatwhatcompetitorsareofferingatanearlystageinthenewproductdevelopmentprocess、

（2）Costcontrolisemphasisedatthenewproductdesignstagesoanyengineeringchangesmusthappenbeforeproductionstarts、

A1onlyB2only

19、Thefollowingstatementshavebeenmadeabouttargetcosting、

（1）Targetcostingisinappropriateforanewproductthathasnoexistingmarket、

（2）Itmaybeacceptableforatargetcostforanewproducttobeexceededduringthegrowthstageofitslifecycle、

20、Thefollowingstatementshavebeenmadeaboutthroughputaccounting、

（1）Whenthroughputaccounting（TA）isused,theaimshouldbetohavesufficientinventoriestoovercomebottlenecksinproduction、

（2）Throughputaccountingisbasedontheassumptionthatintheshortrun,mostfactorycosts,otherthanmaterials,arefixed、

21、Thefollowingstatementshavebeenmadeaboutactivitybasedcosting、;

’’

（1）ImplementationofABCisunlikelytobecost-effectivewhenvariableproductioncostsarealowproportionoftotalproductioncosts、

（2）InasystemofABC,forcoststhatvarywithproductionlevels,themostsuitablecostdriverislikelytobedirectlabourhoursormachinehours、

Whichoftheabovestatementsis/aretrue?

22、Inthetheoryofconstraintsandthroughputaccounting,whichofthefollowingmethodsmaybeusedtoelevatetheperformanceofabindingconstraint?

（1）Acquiremoreoftheresourcethatisthebindingconstraint、

（2）Improvetheefficiencyofusageoftheresourcethatisthebindingconstraint、

C1and2DNeither1nor2

23、Thefollowingstatementshavebeenmadeaboutlifecyclecosting、

（1）Lifecyclecostingismoreusefulforplanningthanforcontrolpurposes、

（2）Mostofthelifecyclecostsforaproductaredeterminedbydecisionstakenintheearlystageofaproduct’slifecycle、

24、Thefollowingstatementshavebeenmadeaboutactivitybasedcosting、

（1）Activitybasedcostsarenotthesameasrelevantcostsforthepurposeofshort-rundecision-making、

（2）Activitybasedcostingisaformofabsorptioncosting、

25、Thefollowingstatementshavebeenmadeaboutactivitybasedcosting、

（1）InasystemofABC,apportionmentofsomeoverheadcostsmayneedtobedoneonanarbitrarybasis、

（2）Thecostsofintroducingandmaintaininganactivitybasedcostingsystemmayexceedthebenefitsofsuchacostingsystem、

A1onlyB2only

26、Thefollowingstatementshavebeenmadeabouttargetcosting、

（1）Targetcostingensuresthatnewproductdevelopmentcostsarerecoveredinthetargetpricefortheproduct、

（2）Acostgapisthedifferencebetweenthetargetpriceandthetargetcost、

27、Inwhichofthefollowingwaysmightfinancialreturnsbeimprovedoverthelifecycleofaproduct?

（1）Maximisingthebreakeventime、

（2）Minimisingthetimetomarket、

（3）Minimisingthelengthofthelifecycle、

A1and2onlyB1and3only

C2onlyD2and3only

28、Thefollowingstatementshavebeenmadeabouttargetcosting、

（1）Targetcostingisnotwell-suitedforservicesthathavealargefixedcostbase、

（2）Costsmaybereducedintargetcostingbyremovingproductfeaturesthatdonotaddvalue、

29、Thefollowing