成本会计测试题.docx

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。

PartOne第一部分（50%）

I.MultipleChoices（18%,2%foreachquestion）

1.CostaccountingprovidesallofthefollowingEXCEPT:

（A）informationformanagementaccountingandfinancialaccounting

（B）pricinginformationfrommarketingstudies

（C）financialinformationregardingthecostofacquiringresources

（D）nonfinancialinformationregardingthecostofoperationalefficiencies

2.WhichstatementisTRUE?

（A）Adirectcostofonecostobjectcannotbeanindirectcostofanothercostobject.

（B）Allvariablecostsaredirectcosts.

（C）Adirectcostofonecostobjectcanbeanindirectcostofanothercostobject.

（D）Allfixedcostsaredirectcosts.

3.Theadvantageofusingnormalcostinginsteadofactualcostingis:

（A）thejobcostismoreaccurateundernormalcosting

（B）indirectcostsareassignedattheendoftheyearwhenthereareknown

（C）indirectcostsareassignedtoajobonatimelybasis

（D）normalcostingprovidesahighergrossprofitmargin

4.Itisusuallydifficulttofindgoodcause-and-effectrelationshipsbetween________andacost

allocationbase.

（A）unit-levelcosts（B）batch-levelcosts

（C）product-sustainingcosts（D）facility-sustainingcosts

5.OperatingbudgetsincludeallofthefollowingEXCEPT:

（A）therevenuesbudget（B）thebudgetedincomestatement

（C）theadministrativecostsbudget（D）thebudgetedbalancesheet

6.Thesales-volumevarianceisdueto:

（A）usingadifferentsellingpricefromthatbudgeted

（B）inaccurateforecastingofunitssold

（C）poorproductionperformance

（D）BothAandBarecorrect.

7.Theonlydifferencebetweenvariableandabsorptioncostingistheexpensingof:

（A）directmanufacturingcosts（B）variablemarketingcosts

（C）fixedmanufacturingcosts（D）BothAandCarecorrect.

8.Whenusingthehigh-lowmethod,thedenominatoroftheequationthatdeterminestheslopeisthe:

（A）dependentvariable

（B）independentvariable

（C）differencebetweenthehighandlowobservationsofthecostdriver

（D）differencebetweenthehighandlowobservationsofthedependentvariables

9.WhichofthefollowingfactorsshouldNOTbeconsideredwhenpricingaspecialorder?

（A）thelikelybidsofcompetitors

（B）theincrementalcostofoneunitofproduct

（C）revenuesthatwillbelostonexistingsalesifpricesarelowered

（D）stablepricingtoearnthedesiredlong-runreturn

II.Problem（32%）

1.ABCCompanysellsonlytwoproducts,ProductAandProductB.

ProductA

ProductB

Total

Sellingprice

$40

$50

Variablecostperunit

$24

$40

Totalfixedcosts

$840,000

ABCsellstwounitsofProductAforeachunititsellsofProductB.ABCfacesataxrateof30%.

Required:

Computethefollowingnumber.（12%）

a.Whatisthebreakevenpointinunitsforeachproduct,assumingthesalesmixis2unitsofProductA

foreachunitofProductB?

b.WhatisthebreakevenpointifABC'staxrateisreducedto25%,assumingthesalesmixis2unitsof

ProductAforeachunitofProductB?

c.HowmanyunitsofeachproductwouldbesoldifABCdesiredanafter-taxnetincomeof$73,500,

facingataxrateof30%?

2.MICCorporationproducesaspeciallineofbasketballhoops.MICCorporationproducesthe

hoopsinbatches.Tomanufactureabatchofthebasketballhoops,MICCorporationmustsetupthe

machinesandmolds.Setupcostsarebatch-levelcostsbecausetheyareassociatedwithbatchesrather

thanindividualunitsofproducts.AseparateSetupDepartmentisresponsibleforsettingupmachines

andmoldsfordifferentstylesofbasketballhoops.

Setupoverheadcostsconsistofsomecoststhatarevariableandsomecoststhatarefixedwith

respecttothenumberofsetup-hours.ThefollowinginformationpertainstoJanuary2010.

Static-budgetActual

Basketballhoopsproducedandsold30,00028,000

Batchsize（numberofunitsperbatch）200250

Setup-hoursperbatch54

Variableoverheadcostpersetuphour$10$9

Totalfixedsetupoverheadcosts$22,500$21,000

Required:

Computethefollowingnumber.（10%）

a.Calculatetheefficiencyvarianceforvariablesetupoverheadcosts.

b.Calculatethespendingvarianceforvariablesetupoverheadcosts.

c.Calculatetheflexible-budgetvarianceforvariablesetupoverheadcosts.

d.Calculatethespendingvarianceforfixedsetupoverheadcosts.

e.Calculatetheproduction-volumevarianceforfixedsetupoverheadcosts.

3.KIACorporationmanufacturesaproductthathastwoparts,AandB.Itiscurrentlyconsidering

twoalternativeproposalsrelatedtotheseparts.

ThefirstproposalisforbuyingPartA.Thiswouldfreeupsomeoftheplantspaceforthe

manufactureofmoreofPartBandassemblyofthefinalproduct.Theproductvicepresidentbelieves

theadditionalproductionofthefinalproductcanbesoldatthecurrentmarketprice.Noother

changesinmanufacturingwouldbeneeded.

ThesecondproposalisforbuyingnewequipmentfortheproductionofPartB.Thenewequipment

requiresfewerworkersanduseslesspowertooperate.Theoldequipmenthasanetdisposalvalueof

zero.

Required:

Identifywhetherthefollowingitemsarerelevant（R）orirrelevant（I）foreachproposal.

Treateachproposalindependently.（10%）

a.Totalvariablemanufacturingoverhead,PartA

b.Totalvariablemanufacturingoverhead,PartB

c.CostofoldequipmentformanufacturingPartB

d.CostofnewequipmentformanufacturingPartB

e.Totalvariablesellingandadministrativecosts

f.Totalvariablecostsofassemblingfinalproducts

g.Totaldirectmanufacturingmaterials,PartA

h.Totaldirectmanufacturingmaterials,PartB

i.Totaldirectmanufacturinglabor,PartA

j.Totaldirectmanufacturinglabor,PartB

PartTwo第二部分（50%）

1.AclothingfirmoperatesaJust-In-Timeproductionsystemandholdsnoinventoryanddirectmaterials.It'sstaticbudgetforthemonthandactualresultsfordirectinputsinMayare:

Budgetedproduction300

Budgeteddirectcostsperunit

Directmaterials6metresat$0.5/metre

Directlabour1hourat$6

Actualproduction350

Actualdirectcosts

Directmaterials5000metresat$1.3/metre

Directlabour2000hoursat$6.2

1.CalculatethedirectmaterialsandlabourpriceandefficiencyvariancesinMay?

2.Thenewtypeofmaterialisamajorreasonofthevariances;

Theproductionmanagerthinks:

"ThenewtypeofmaterialwasperchasedinMay.Thisledtofastercuttingandsewing,buttheworkersusedmorematerialthanusualastheylearnedtoworkwithit.Fornow,thestandardsarefine."However,theydecidetouseforJune.AssumethelabourrateisthesameasMay,thefirmproduces350clothes,3%lessdirectmaterialisused,directmaterialpriceisdown6%and3%lessdirectlabourisused.FindoutthedirectmaterialsandlabourpriceandefficiencyvariancesinJune?

3.CommentontheJuneresult.Wouldyoucontinueusingthenewmaterial?

Required:

（第一小題10％，第二小題5％）

a.Whatarethedirectmaterialscostsassignedtocompletedgoodunitswhenspoilageunitsare

recognizedorwhentheyareignored?

b.Whatarethedirectmaterialamountsallocatedtothework-in-processendinginventorywhen

spoilageunitsarerecognizedorignored?

2.TheMillFlowCompanyhastwodivisions.TheCuttingDivisionpreparestimberatitssawmills.

TheAssemblyDivisionpreparesthecutlumberintofinishedwoodforthefurnitureindustry.No

inventoriesexistineitherdivisionatthebeginningof20x3.Duringtheyear,theCuttingDivision

prepared60,000cordsofwoodatacostof$660,000.AllthelumberwastransferredtotheAssembly

Division,whereadditionaloperatingcostsof$6percordwereincurred.The600,000boardfeetof

finishedwoodweresoldfor$2,500,000.

Required:

（第一小題5％，第二小題5％）

a.DeterminetheoperatingincomeforeachdivisionifthetransferpricefromCuttingtoAssemblyisat

cost,$11acord.

b.Determinetheoperatingincomeforeachdivisionifthetransferpriceis$9percord.

3.JensenManufacturingisconsideringbuyinganautomatedmachinethatcosts$250,000.Itrequires

workingcapitalof$25,000.Annualcashsavingsareanticipatedtobe$103,000forfiveyears.The

companyusesstraight-linedepreciation.Thesalvagevalueattheendoffiveyearsisexpectedtobe

$10,000.Theworkingcapitalwillberecoveredattheendofthemachine'slife.

Required:

（10％）

Computetheaccrualaccountingrateofreturnbasedontheinitialinvestment.

4.Clothes,Inc.hasanaverageannualdemandforred,mediumpoloshirtsof25,000units.Thecostof

placinganorderis$80andthecostofcarryingoneunitininventoryforoneyearis$25.

Required:

（第一小題5％，第二小題5％，第三小題5％）

a.Usetheeconomic-order-quantitymodeltodeterminetheoptimalordersize.

b.Determinethereorderpointassumingaleadtimeof10daysandaworkyearof250days.

c.Determinethesafetystockrequiredtopreventstockoutsassumingthemaximumleadtimeis20

daysandthemaximumdailydemandis125units.