管理会计f2选择题题库Word格式文档下载.docx

管理会计f2选择题题库Word格式文档下载.docx

《管理会计f2选择题题库Word格式文档下载.docx》由会员分享，可在线阅读，更多相关《管理会计f2选择题题库Word格式文档下载.docx（15页珍藏版）》请在冰豆网上搜索。

CManagementaccountingsystemsprovideinformationforusebyshareholders

DManagementaccountingsystemsprovideinformationforusebytaxauthorities

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（D）

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（D）

ADirectmaterialsBDirectlabour

CFixedcostsDVariableandfixedcosts

17.Thefollowingstatementshavebeenmadeaboutlifecyclecosting.

（1）Lifecyclecostingcanbeappliedtoproductswithashortlifecycle.

（2）Productlifecyclecostingisnotwell-suitedforusewithinbudgetarycontrolsystems.

Whichoftheabovestatementsis/aretrue（D）

A1onlyB2only

CNeither1nor2DBoth1and2

18.Thefollowingstatementshavebeenmadeabouttargetcosting.

（1）Targetcostingmakesthebusinesslookatwhatcompetitorsareofferingatanearlystageinthenewproductdevelopmentprocess.

（2）Costcontrolisemphasisedatthenewproductdesignstagesoanyengineeringchangesmusthappenbeforeproductionstarts.

A1onlyB2only

19.Thefollowingstatementshavebeenmadeabouttargetcosting.

（1）Targetcostingisinappropriateforanewproductthathasnoexistingmarket.

（2）Itmaybeacceptableforatargetcostforanewproducttobeexceededduringthegrowthstageofitslifecycle.

Whichoftheabovestatementsis/aretrue（B）

20.Thefollowingstatementshavebeenmadeaboutthroughputaccounting.

（1）Whenthroughputaccounting（TA）isused,theaimshouldbetohavesufficientinventoriestoovercomebottlenecksinproduction.

（2）Throughputaccountingisbasedontheassumptionthatintheshortrun,mostfactorycosts,otherthanmaterials,arefixed.

21.Thefollowingstatementshavebeenmadeaboutactivitybasedcosting.;

’’

（1）ImplementationofABCisunlikelytobecost-effectivewhenvariableproductioncostsarealowproportionoftotalproductioncosts.

（2）InasystemofABC,forcoststhatvarywithproductionlevels,themostsuitablecostdriverislikelytobedirectlabourhoursormachinehours.

Whichoftheabovestatementsis/aretrue（B）

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.

Whichoftheabovestatementsis/aretrue（C）

27.Inwhichofthefollowingwaysmightfinancialreturnsbeimprovedoverthelifecycleofaproduct（C）

（1）Maximisingthebreakeventime.

（2）Minimisingthetimetomarket.

（3）Minimisingthelengthofthelifecycle.

A1and2onlyB1and3only

C2onlyD2and3only

28.Thefollowingstatementshavebeenmadeabouttargetcosting.

（1）Targetcostingisnotwell-suitedforservicesthathavealargefixedcostbase.

（2）Costsmaybereducedintargetcostingbyremovingproductfeaturesthatdonotaddvalue.

CNeither1nor2DBoth1