成本会计测试题.docx
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成本会计测试题
作答說明:
題號請標明清楚(請在答案卷上標明第一部分與第二部分,及其次標題)。
所有非選
擇題
皆須列示計算過程,否則不予計分。
Part One 第一部分 (50%)
I. Multiple Choices (18%, 2% for each question)
1. Cost accounting provides all of the following EXCEPT:
(A) information for management accounting and financial accounting
(B) pricing information from marketing studies
(C) financial information regarding the cost of acquiring resources
(D) nonfinancial information regarding the cost of operational efficiencies
2. Which statement is TRUE?
(A) A direct cost of one cost object cannot be an indirect cost of another cost object.
(B) All variable costs are direct costs.
(C) A direct cost of one cost object can be an indirect cost of another cost object.
(D) All fixed costs are direct costs.
3. The advantage of using normal costing instead of actual costing is:
(A) the job cost is more accurate under normal costing
(B) indirect costs are assigned at the end of the year when there are known
(C) indirect costs are assigned to a job on a timely basis
(D) normal costing provides a higher gross profit margin
4. It is usually difficult to find good cause-and-effect relationships between ________ and a cost
allocation base.
(A) unit-level costs (B) batch-level costs
(C) product-sustaining costs (D) facility-sustaining costs
5. Operating budgets include all of the following EXCEPT:
(A) the revenues budget (B) the budgeted income statement
(C) the administrative costs budget (D) the budgeted balance sheet
6. The sales-volume variance is due to:
(A) using a different selling price from that budgeted
(B) inaccurate forecasting of units sold
(C) poor production performance
(D) Both A and B are correct.
7. The only difference between variable and absorption costing is the expensing of:
(A) direct manufacturing costs (B) variable marketing costs
(C) fixed manufacturing costs (D) Both A and C are correct.
8. When using the high-low method, the denominator of the equation that determines the slope is
the:
(A) dependent variable
(B) independent variable
(C) difference between the high and low observations of the cost driver
(D) difference between the high and low observations of the dependent variables
9. Which of the following factors should NOT be considered when pricing a special order?
(A) the likely bids of competitors
(B) the incremental cost of one unit of product
(C) revenues that will be lost on existing sales if prices are lowered
(D) stable pricing to earn the desired long-run return
II. Problem (32%)
1. ABC Company sells only two products, Product A and Product B.
Product A
Product B
Total
Selling price
$40
$50
Variable cost per unit
$24
$40
Total fixed costs
$840,000
ABC sells two units of Product A for each unit it sells of Product B. ABC faces a tax rate of 30%.
Required:
Compute the following number. (12%)
a. What is the breakeven point in units for each product, assuming the sales mix is 2 units of
Product A
for each unit of Product B?
b. What is the breakeven point if ABC's tax rate is reduced to 25%, assuming the sales mix is 2
units of
Product A for each unit of Product B?
c. How many units of each product would be sold if ABC desired an after-tax net income of
$73,500,
facing a tax rate of 30%?
2. MIC Corporation produces a special line of basketball hoops. MIC Corporation produces the
hoops in batches. To manufacture a batch of the basketball hoops, MIC Corporation must set up
the
machines and molds. Setup costs are batch-level costs because they are associated with batches
rather
than individual units of products. A separate Setup Department is responsible for setting up
machines
and molds for different styles of basketball hoops.
Setup overhead costs consist of some costs that are variable and some costs that are fixed with
respect to the number of setup-hours. The following information pertains to January 2010.
Static-budget Actual
Basketball hoops produced and sold 30,000 28,000
Batch size (number of units per batch) 200 250
Setup-hours per batch 5 4
Variable overhead cost per setup hour $10 $9
Total fixed setup overhead costs $22,500 $21,000
Required:
Compute the following number. (10%)
a.Calculate the efficiency variance for variable setup overhead costs.
b.Calculate the spending variance for variable setup overhead costs.
c.Calculate the flexible-budget variance for variable setup overhead costs.
d.Calculate the spending variance for fixed setup overhead costs.
e.Calculate the production-volume variance for fixed setup overhead costs.
3. KIA Corporation manufactures a product that has two parts, A and B. It is currently considering
two alternative proposals related to these parts.
The first proposal is for buying Part A. This would free up some of the plant space