对应课程:点击查看
起止时间:2019-04-29到2019-05-08
更新状态:已完结
Chapter 1 Accounting for management 测试–CH 1 Accounting for management
1、 Financial statements differ from management reports in that they
A:Are prepared monthly for internal control purposes
B:Contain details of costs incurred in manufacturing
C:Are summarized and prepared mainly for external users of accounting information
D:Provide information to enable the trial balance to be prepared
答案: Are summarized and prepared mainly for external users of accounting information
2、 The main aim of management accounting it to :
A: Provide information to management to help them to plan, control and make decisions for the entity
B:Present the financial results of the entity by means of recognized statements
C:Provide summarized costs to users
D:Record all the transactions
答案: Provide information to management to help them to plan, control and make decisions for the entity
3、 Which of the following would be data rather than information?
A:Total material usage
B:Total sales value of this month fall by 5%.
C:Sales increase per product in last quarter
D:Total sales commission as a percentage of total sales
答案: Total material usage
4、 Monthly variance reports are an example of which one of the following types of management information?
A:tactical
B:strategic
C:operational
D:non-financial
答案: tactical
5、 Which of the following statement is not correct?
A:Management accounting systems provide information for use in fulfilling legal requirements
B:Management accounting systems provide information for use by shareholders.
C:Management accounting systems provide information for use by tax authorities
D: Management accounting systems provide information for the use of decision-makers within the organization.
答案: Management accounting systems provide information for use in fulfilling legal requirements;
Management accounting systems provide information for use by shareholders.;
Management accounting systems provide information for use by tax authorities
6、 Which statements are true about qualities of good information?
A:It should be relevant for the purpose
B: It should be communicated to the right person
C:It should be completely accurate
D:It should be provided whatever the cost
答案: It should be relevant for the purpose;
It should be communicated to the right person
7、 Information volume is the more the better.
A:正确
B:错误
答案: 错误
8、 Establish standard is essential for control and evaluation .
A:正确
B:错误
答案: 正确
9、 tactical plan is about specific tasks carried out efficiently & effectively.
A:正确
B:错误
答案: 错误
10、 Resources are often referred to as the 4 Ms, that is, men, materials, machines, and _____.
答案: money
Chapter 3 Cost classification 测试–CH 3 cost classification
1、 A firm has to pay a 20 cents per unit royalty to the inventor of a device which it manufactures and sells. How would the royalty charge be classified in the firm’s accounts?
A:Selling expense
B:direct expense
C:production expense
D:administration
答案: direct expense
2、 A company employs four supervisors to oversee the factory production of all its products. How would the salaries paid to the supervisors be classified?
A: As a direct labor cost
B: as a direct production expense
C:As a production overhead
D: as an administration overhead
答案: As a production overhead
3、 Overalls for machine workers are
A:Production cost
B: administration cost
C:selling cost
D: distribution cost
答案: Production cost
4、 Direct costs are
A:Costs which can be identified with a cost center but not a single cost unit
B: Costs which can be identified with a single unit or cost center
C: Costs which can be attributed to an accounting period
D:None of the above
答案: Costs which can be identified with a single unit or cost center
5、 Salary of factory security guard is
A:administration cost
B: production cost
C:selling cost
D: distribution cost
答案: production cost
6、 Which of the following would be classified as direct labor?
A:Assembly workers in a company manufacturing televisions
B: A consultant in a firm of management consultants
C:Plasterers in a construction company
D:A stores assistant in a factory store
答案: Assembly workers in a company manufacturing televisions;
A consultant in a firm of management consultants ;
Plasterers in a construction company
7、 The hire of specific tools to produce toy cars is indirect costs.
A:正确
B:错误
答案: 错误
分析：The hire of specific tools to produce toy cars is direct expesnse.
8、 Rent of the factory of toy cars is indirect costs.
A:正确
B:错误
答案: 正确
9、 Wages of factory workers involved in production is direct costs.
A:正确
B:错误
答案: 正确
10、 _ costs are costs incurred to finance the business such as loan interest.
答案: financing
Chapter 4 Cost Behaviour Part A–test
1、 An organization makes a single product. The total cost of making 4,000 units is $20,000 and the total costs of making 20,000 units is $40,000. Within this range of activity the total fixed costs remain unchanged.What is the variable cost per unit of the product?( to 2 decimal)
A: $1.50
B:$1.25
C: $1.30
D: $1.40
答案: $1.25
2、 An organization makes a single product. The total cost of making 4,000 units is $20,000 and the total costs of making 20,000 units is $40,000. Within this range of activity the total fixed costs remain unchanged.What is the fixed cost?
A: $15,000
B: $16,000
C: $20,000
D: $12,000
答案: $15,000
3、 An entity had the following cost information for three different activity levels: Activity level(units) 4,000 6,000 7,500 Total cost $40,800 $50,000 $54,800 Variable cost per unit is constant within this activity range and there is a step up of 10% in the total fixed costs when the activity level exceeds 5,500 units.What is the total costs at an activity level of 5,000 units?
A: $44,800
B: $45,400
C: $44,000
D:$46,800
答案: $44,000
4、 Total overhead costs for given levels of entity’s total output are as follows: Cost($) output(units) 4,000 1,000 7,000 2,000 10,000 3,000 9,500 4,000A step in fixed costs of $500 occurs at an output level of 3,500 units.How much is the variable overhead cost per unit?
A:$3.00 per unit
B: $1.83 per unit
C: $2.75 per unit
D:$1.67 per unit
答案: $1.67 per unit
5、 Which of the following would be data rather than information?
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