管理會計雙語考試試卷

長江大學(xué)國際學(xué)院2011-2012學(xué)年度第1學(xué)期《管理會計學(xué)》試卷考試方式：閉卷 滿分：100分 時間：2小時姓名：學(xué)號：班級：專業(yè)：考生注意：所有考題請回答在考卷指定位置上；2、請考生務(wù)必把專業(yè)、班級、學(xué)號及姓名填寫在試卷上。SinglechoiceMultiple-choiceJudgmentCalculationObtainedmarksISingleChoice（1'×15=15'）1.Severalfactorsaffecttheclassificationofacostasdirectorindirect.()A.ThematerialityofthecostinquestionB.CostallocationC.CostassignmentD.Costobject2.A()remainsunchangedintotalforagiventimeperiod,despitewidechangesintherelatedleveloftotalactivityorvolume.A.VariablecostB.FixedcostC.DirectcostD.Indirectcost3.Ifyourinventorybalanceatthebeginningofthemonthwas＄1,000,youbought$300duringthemonth,andsold＄300duringthemonth,whatwouldbethebalanceattheendofthemonth.（）A.$1000B.$800C.$1200D.$2004.Thetotalcostsisthesumoffixedcostsandvariablecosts.Fixedcostsis＄2,000atallquantitiesofunitssoldwithintherelevantrange,variablecostperunitis＄150,sototalcostsat40unitssoldequal()A.$7,800B.$8,000C.$6,8005.Atthebreakevenpoint,operatingincomeisbydefinition()A.$1B.$0C.NotsureD.6.Operatingleveragedescribestheeffectsthatfixedcostshaveonchangesinoperatingincomeaschangesoccurinunitssoldandcontributionmargin.Contributionmarginis$3,600.Operatingincomeis$1,600,thedegreeofoperatingleverageis()A.2.25B.1.67C.0.677.Thesimplestformofquantitativeanalysisto“fit”alinetodatapointsisthehigh-lowmethod.CostDriver:Machine-Hours(X)IndirectManufacturinglaborcostsHighestobservationofcostdriver80$2,000Lowestobservationofcostdriver20800Difference60$1200Thehigh-lowestimateofthecostfunctionis()A.$230+$14XB.$400+$20XC.$230+$14.98XD.$200+420X8.ABCcompanyproductioncandy,theunitcostdatasuchastable.itemssumDirectMaterials$55.00DirectLabor$15.00VariableManufacturingOverhead$10.00Contributionmarginrationis20%,pleaseusetheVariableCostsAdditionMethod,thesalepriceofcandyis()A.$50.00B$100.00C.$45.00D.$56.009.()isanycostthatisprimarilysubjecttotheinfluenceofagivenresponsibilitycentermanagerforagivenperiod.A.TheopportunitycostB.ThesunkcostC.ThecontrollablecostD.Thequalitycost10.Thestartingpointfortheoperatingbudgetisgenerally()A.TheproductbudgetB.TheprofitbudgetC.ThecostsbudgetD.Therevenuesbudget11.Variouscost-behaviorpatterns.Selectthegraphthatmatchesthenumberedmanufacturingcostdata.Indicatebyletterwhichgraphbestfitsthesituationoritemdescribed.Electricitybill---aflatfixedcharge,plusavariablecostafteracertainnumberofkilowatt-hoursareused,inwhichthequantityofkilowatt-hoursusedvariesproportionatelywithquantityofunitsproduced.()C.IdentifydifferentcostsfordifferentpurposesD.Thekeymanagementaccountingguidelines4.Wedefinethreesectorsoftheeconomyandprovideexamplesofcompaniesineachsector.Thereare()A.Manufacturing-sectorcompaniesB.Merchandising-sectorcompaniesC.Service-sectorcompaniesD.Directmaterialcosts5.YouhaveseenhowCVPanalysisworks,pleasethinkaboutthefollowingassumptions(假設(shè))wemadeduringtheanalysis.Thereare()A.Changesinthelevelsofrevenuesandcostsariseonlybecauseofchangesinthenumberofproduct(orservice)unitssold.B.Totalcostscanbeseparatedintotwocomponents:fixedcostsandvariablecosts.C.Sellingprice,variablecostperunit,andtotalfixedcostsareknownandconstant.D.Whenrepresentedgraphically,thebehaviorsoftotalrevenuesandtotalcostsarelinearinrelationtounitssoldwithinarelevantrange.6.Besureyouunderstandthattoberelevantcostsandrelevantrevenuestheymust()A.OccurinthefutureB.OccurinthepastC.differamongthealternativecoursesofactionD.Revenuesandcostsarerelevant.7.Majorinfluencesonpricingdecisionsis()A.customersB.CompetitorsC.CostsD.Suppliers8.Thelightanddarkblueboxesintheexhibitarethefinancialbudget,whichisthatpartof()A.ThecapitalexpendituresbudgetB.TheoperatingbudgetC.ThebudgetedbalancesheetD.Thecashbudget9.Describetheperspectivesofthebalancescorecard.Thatare()A.FinancialperspectiveB.CustomerperspectiveC.Postsales-serviceProcessD.Learning-and-growthperspective=3\*ROMANIIIJudgment（1'×10=10'）1.Managementaccountinginformationandreportsdonothavetofollowsetprinciplesorrules.()2.Costobjectisthecollectionofcostdatainsomeorganizedwaybymeansofanaccountingsystem.()3.Relevantrangeisthebandofnormalactivitylevelorvolumeinwhichthereisaspecificrelationshipbetweenthelevelofactivityorvolumeandthecostinquestion.()4.Thebreakevenpoint(BEP)isthatquantityofoutputsoldatwhichtotalrevenuesequaltotalcosts.()5.High-lowMethodestimatescostfunctionsbyclassifyingvariouscostaccountasvariable,fixed,ormixedwithrespecttotheidentifiedlevelofactivity.()6.Bookvalueofexistingequipmentisapast(historicalorsunk)costandtherefore,isirrelevantinequipment-replacementdecisions.()7.Opportunitycostisthecontributiontooperatingincomethatisforgonebynotusingalimitedresourceinitsnext-bestalternativeuse.()8.Aresponsibilityaccountingsystemcouldeitherexcludealluncontrollablecostsfromamanager’sperformancereportorsegregaresuchcostsfromthecontrollablecosts.()9.Variablecostingandabsorptioncostingdifferinonlyonerespect:howtoaccountforfixedmanufacturingcosts.Undervariablecosting,fixedmanufacturingcostsareexcludedfrominventoriablecostsandareacostoftheperiodinwhichtheyareincurred.()10.UnderVariablecosting,fixedmanufacturingcostareinventoriableandbecomeapartofgoodssoldintheperiodwhensalesoccur.()=4\*ROMANIVCalculation（39'）1.(7')CDwordisanindependentelectronicsstorethatsellsblankcompactdisks.CDWordpurchasestheCDsfromSontekat＄14apackage(eachpackagecontains10disks).Sontekpaysforallincomingfreight.NoinspectionisnecessaryatCDworldbecauseSonteksuppliesqualitymerchandise.CDword′sannualdemandis2,000packages,atarateof250packagesperweek.Thepurchase-Orderleadtimeistwoweeks.Relevantorderingcostperpurchaseorderis＄100.Relevantcarryingcostperpackageperyearis＄10.Required:(1)calculatetheEOQfromCD(2)calculatethenumberofordersthatwillbeplacedeachyear(3)calculatethereorderpointforCD2.（7'）CVPcomputations.Fillintheblanksforeachofthefollowingindependentcases.caseRevenuesVariableCostsFixedCostsTotalCostsOperatingIncomeContributionMarginpercentagea$500$800$1,200b$2，000$300$200c$1，000$700$1,0003.（10'）ReturningtotheTop-Spincarbon-fibermachineproject,assumethatTop-Spinisanonprofitorganizationandthattheexpectedadditionaloperatingcashinflowsare$100,000inyears1through5and$90,000inyear5.Thenetinitialinvestmentis$371,000(newmachine,$300,000plusadditionalworkingcapital,$60,000minusterminaldisposalvalueofoldmachine,$11,000).Allotherfactsareunchangedafive-yearusefullife,noterminaldisposalvalue,andan8%RRR.Year5cashinflowsare$100,000,whichincludesa$10,000recoveryofworkingcapital.(P∕A,8%,5)=3.993(P∕A,10%,5)=3.791(P∕A,12%,5)=3.605Calculatethefollowing:(1)Netpresentvalue(2)Payback(3)Internalrateofreturn4.MaryFrostisconsideringsellingDO-Allsoftware,ahome-officesoftwarepackage,atacomputerconventioninChicago.Thesellingpriceis＄200,thevariablecostais＄120.Shemustpaytocomputerconventions,Inc.offersMarythreerentalalternatives:Option1:＄2000fixedfeeOption2:＄800fixedfeeplus15%ofconventionrevenues.A.(1)calculatethebreakevenpointinunitsforoption1andoption2(2)calculatethedegreeofoperatingleverageatsalesof40unitsfortheteorentaloptions.(Atthisquantity,Mary’soperatingincomeis＄1200)B.SupposeMarychooseoption2,shewouldpay＄800fixedfeeand15%ofconventionrevenues.Thesellingpriceis＄200,thevariableco