361 Chapter 10 MC SolutionsWord文件下载.docx

361 Chapter 10 MC SolutionsWord文件下载.docx

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DecisionModeling

2.Whichofthefollowingcostswouldnotbeaccountedforinacompany'

srecordkeepingsystem?

a.anunexpiredcost

b.anexpiredcost

c.aproductcost

d.anopportunitycost

3.Whichofthefollowingisnotacharacteristicofrelevantcostinginformation?

Itis

a.associatedwiththedecisionunderconsideration.

b.significanttothedecisionmaker.

c.readilyquantifiable.

d.relatedtoafutureendeavor.

CPTS:

10-1NAT:

4.Afixedcostisrelevantifitis

a.uncontrollable.

b.avoidable.

c.sunk.

d.aproductcost.

BPTS:

5.Relevantcostsare

a.allfixedandvariablecosts.

b.allcoststhatwouldbeincurredwithintherelevantrangeofproduction.

c.pastcoststhatareexpectedtobedifferentinthefuture.

d.anticipatedfuturecoststhatwilldifferamongvariousalternatives.

6.Whichofthefollowingistheleastlikelytobearelevantitemindecidingwhethertoreplaceanoldmachine?

a.acquisitioncostoftheoldmachine

b.outlaytobemadeforthenewmachine

c.annualsavingstobeenjoyedonthenewmachine

d.lifeofthenewmachine

APTS:

10-2

7.Ifacostisirrelevanttoadecision,thecostcouldnotbe

a.asunkcost.

b.afuturecost.

c.avariablecost.

d.anincrementalcost.

8.Whichofthefollowingcostswouldberelevantinshort-termdecisionmaking?

a.incrementalfixedcosts

b.allcostsofinventory

c.totalvariablecoststhatarethesameintheconsideredalternatives

d.thecostofafixedassetthatcouldbeusedinalltheconsideredalternatives

10-2NAT:

9.Thetermincrementalcostrefersto

a.theprofitforegonebyselectingonechoiceinsteadofanother.

b.theadditionalcostofproducingorsellinganotherproductorservice.

c.acostthatcontinuestobeincurredintheabsenceofactivity.

d.acostcommontoallchoicesinquestionandnotclearlyorfeasiblyallocabletoanyofthem.

10.Acostissunkifit

a.isnotanincrementalcost.

b.isunavoidable.

c.hasalreadybeenincurred.

d.isirrelevanttothedecisionathand.

11.

Mostarerelevanttodecisionstoacquirecapacity,butnottoshort-rundecisionsinvolvingthe

useofthatcapacity.

a.sunkcosts

b.incrementalcosts

c.fixedcosts

d.primecosts

12.Irrelevantcostsgenerallyinclude

Allocatedcosts

Sunkcosts

Historicalcosts

a.yes

yes

no

b.yes

c.no

d.yes

D

PTS:

1

DIF:

Easy

OBJ:

13.Indecidingwhetheranorganizationwillkeepanoldmachineorpurchaseanewmachine,amanagerwouldignorethe

a.estimateddisposalvalueoftheoldmachine.

b.acquisitioncostoftheoldmachine.

c.operatingcostsofthenewmachine.

d.estimateddisposalvalueofthenewmachine.

14.Thepotentialrentalvalueofspaceusedforproductionactivities

a.isavariablecostofproduction.

b.representsanopportunitycostofproduction.

c.isanunavoidablecost.

d.isasunkcostofproduction.

10-3

15.Theopportunitycostofmakingacomponentpartinafactorywithexcesscapacityforwhichthereisnoalternativeuseis

a.thetotalmanufacturingcostofthecomponent.

b.thetotalvariablecostofthecomponent.

c.thefixedmanufacturingcostofthecomponent.

d.zero.

16.

Whichofthefollowingarerelevantinamakeorbuydecision?

17.Inamakeorbuydecision,theopportunitycostofcapacitycould

a.beconsideredtodecreasethepriceofunitspurchasedfromsuppliers.

b.beconsideredtodecreasethecostofunitsmanufacturedbythecompany.

c.beconsideredtoincreasethepriceofunitspurchasedfromsuppliers.

d.notbeconsideredsinceopportunitycostsarenotpartoftheaccountingrecords.

10-3NAT:

18.Whichofthefollowingarerelevantinamakeorbuydecision?

Primecosts

Incrementalcosts

c.yes

d.no

B

19.Inamakeorbuydecision,thereliabilityofapotentialsupplieris

a.anirrelevantdecisionfactor.

b.relevantinformationifitcanbequantified.

c.anopportunitycostofcontinuedproduction.

d.aqualitativedecisionfactor.

20.Whichofthefollowingqualitativefactorsfavorsthebuychoiceinamakeorbuydecisionforapart?

a.maintainingalong-termrelationshipwithsuppliers

b.qualitycontroliscritical

c.utilizationofidlecapacity

d.partiscriticaltoproduct

21.Whenascarceresource,suchasspace,existsinanorganization,thecriterionthatshouldbeusedtodetermineproductionis

a.contributionmarginperunit.

b.sellingpriceperunit.

c.contributionmarginperunitofscarceresource.

d.totalvariablecostsofproduction.

10-4NAT:

22.Contractingwithvendorsoutsidetheorganizationtoobtainoracquiregoodsand/orservicesiscalled

a.targetcosting.

b.insourcing.

c.outsourcing.

d.productharvesting.

23.Whichofthefollowingactivitieswithinanorganizationwouldbeleastlikelytobeoutsourced?

a.accounting

b.dataprocessing

c.transportation

d.productdesign

24.Anoutsidefirmselectedtoprovideservicestoanorganizationiscalleda

a.contractvendor.

b.lessee.

workorganization.

d.centralizedinsourcer.

25.Fixedcostsareignoredinallocatingscarceresourcesbecause

a.theyaresunk.

b.theyareunaffectedbytheallocationofscarceresources.

c.therearenofixedcostsassociatedwithscarceresources.

d.fixedcostsonlyapplytolong-rundecisions.

10-4

26.Theminimumsellingpricethatshouldbeacceptableinaspecialordersituationisequaltototal

a.productioncost.

b.variableproductioncost.

c.variablecosts.

d.productioncostplusanormalprofitmargin.

10-6

27.Whichofthefollowingcostsisirrelevantinmakingadecisionaboutaspecialorderpriceifsomeofthecompanyfacilitiesarecurrentlyidle?

a.directlabor

b.equipmentdepreciation

c.variablecostofutilities

d.opportunitycostofproduction

10-6NAT:

28.Theprohibitscompaniesfrompricingproductsatdifferentamountsunlessthesedifferences

reflectdifferencesinthecosttomanufacture,sell,ordistributetheproducts.

a.InternalRevenueService

b.GovernmentalAccountingOffice

c.ShermanAntitrustAct

d.Robinson-PatmanAct

29.Anadhocsalesdiscountis

a.anallowanceforaninferiorqualityofmarketedgoods.

b.adiscountthatanadhoccommitteemustdecideon.

c.broughtaboutbycompetitivepressures.

d.noneoftheabove.

ModerateOBJ:

30.Amanagerisattemptingtodeterminewhetherasegmentofthebusinessshouldbeeliminated.Thefocusofattentionforthisdecisionshouldbeon

a.thenetincomeshownonthesegment'

sincomestatement.

b.salesminustota