成本会计测试题.docx

1、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)financialinformationregard

2、ingthecostofacquiringresources(D)nonfinancialinformationregardingthecostofoperationalefficiencies2.WhichstatementisTRUE?(A)Adirectcostofonecostobjectcannotbeanindirectcostofanothercostobject.(B)Allvariablecostsaredirectcosts.(C)Adirectcostofonecostobjectcanbeanindirectcostofanothercostobject.(D)Allf

3、ixedcostsaredirectcosts.3.Theadvantageofusingnormalcostinginsteadofactualcostingis:(A)thejobcostismoreaccurateundernormalcosting(B)indirectcostsareassignedattheendoftheyearwhenthereareknown(C)indirectcostsareassignedtoajobonatimelybasis(D)normalcostingprovidesahighergrossprofitmargin4.Itisusuallydif

4、ficulttofindgoodcause-and-effectrelationshipsbetween_andacostallocationbase.(A)unit-levelcosts(B)batch-levelcosts(C)product-sustainingcosts(D)facility-sustainingcosts5.OperatingbudgetsincludeallofthefollowingEXCEPT:(A)therevenuesbudget(B)thebudgetedincomestatement(C)theadministrativecostsbudget(D)th

5、ebudgetedbalancesheet6.Thesales-volumevarianceisdueto:(A)usingadifferentsellingpricefromthatbudgeted(B)inaccurateforecastingofunitssold(C)poorproductionperformance(D)BothAandBarecorrect.7.Theonlydifferencebetweenvariableandabsorptioncostingistheexpensingof:(A)directmanufacturingcosts(B)variablemarke

6、tingcosts(C)fixedmanufacturingcosts(D)BothAandCarecorrect.8.Whenusingthehigh-lowmethod,thedenominatoroftheequationthatdeterminestheslopeisthe:(A)dependentvariable(B)independentvariable(C)differencebetweenthehighandlowobservationsofthecostdriver(D)differencebetweenthehighandlowobservationsofthedepend

7、entvariables9.WhichofthefollowingfactorsshouldNOTbeconsideredwhenpricingaspecialorder?(A)thelikelybidsofcompetitors(B)theincrementalcostofoneunitofproduct(C)revenuesthatwillbelostonexistingsalesifpricesarelowered(D)stablepricingtoearnthedesiredlong-runreturnII.Problem(32%)1.ABCCompanysellsonlytwopro

8、ducts,ProductAandProductB.ProductAProductBTotalSellingprice$40$50Variablecostperunit$24$40Totalfixedcosts$840,000ABCsellstwounitsofProductAforeachunititsellsofProductB.ABCfacesataxrateof30%.Required:Computethefollowingnumber.(12%)a.Whatisthebreakevenpointinunitsforeachproduct,assumingthesalesmixis2u

9、nitsofProductAforeachunitofProductB?b.WhatisthebreakevenpointifABCstaxrateisreducedto25%,assumingthesalesmixis2unitsofProductAforeachunitofProductB?c.HowmanyunitsofeachproductwouldbesoldifABCdesiredanafter-taxnetincomeof$73,500,facingataxrateof30%?2.MICCorporationproducesaspeciallineofbasketballhoop

10、s.MICCorporationproducesthehoopsinbatches.Tomanufactureabatchofthebasketballhoops,MICCorporationmustsetupthemachinesandmolds.Setupcostsarebatch-levelcostsbecausetheyareassociatedwithbatchesratherthanindividualunitsofproducts.AseparateSetupDepartmentisresponsibleforsettingupmachinesandmoldsfordiffere

11、ntstylesofbasketballhoops.Setupoverheadcostsconsistofsomecoststhatarevariableandsomecoststhatarefixedwithrespecttothenumberofsetup-hours.ThefollowinginformationpertainstoJanuary2010.Static-budgetActualBasketballhoopsproducedandsold30,00028,000Batchsize(numberofunitsperbatch)200250Setup-hoursperbatch

12、54Variableoverheadcostpersetuphour$10$9Totalfixedsetupoverheadcosts$22,500$21,000Required:Computethefollowingnumber.(10%)a.Calculatetheefficiencyvarianceforvariablesetupoverheadcosts.b.Calculatethespendingvarianceforvariablesetupoverheadcosts.c.Calculatetheflexible-budgetvarianceforvariablesetupover

13、headcosts.d.Calculatethespendingvarianceforfixedsetupoverheadcosts.e.Calculatetheproduction-volumevarianceforfixedsetupoverheadcosts.3.KIACorporationmanufacturesaproductthathastwoparts,AandB.Itiscurrentlyconsideringtwoalternativeproposalsrelatedtotheseparts.ThefirstproposalisforbuyingPartA.Thiswouldfreeupsomeoftheplantspace