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起止时间:2020-03-02到2020-07-10
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Chapter 2 Cost Concepts（成本分类） Test-Lesson 2
1、 Which of the following costs belongs to direct
labor costs?
A:Wages paid to automobile assembly workers
B:Salaries paid to maintenance workers
C:Salaries paid to janitors
D:Salaries paid to security guards
答案: Wages paid to automobile assembly workers
2、 Which of the following costs would be considered
a period rather than a product cost in a manufacturing company?
A:Manufacturing equipment
depreciation.
B:Property taxes on corporate headquarters.
C:Direct materials costs.
D:Electrical costs to light the production facility.
答案: Property taxes on corporate headquarters.
3、 Which of the following costs belongs to Selling
and Administrative Costs?
A:Direct Labor Cost
B:Direct Material Cost
C:Depreciation of manufacturing equipment
D:Sales Commissions
答案: Sales Commissions
4、 Racing Bicycle Company produces and sells a
single type of mountain bike. The beginning finished inventories are $130,000. Cost
of bikes manufactured this year is $760,000. Ending finished goods inventories
are $150,000. What is the cost of goods sold for this year?
A:$20,000.
B:$740,000.
C:$780,000.
D:$760,000.
答案: $740,000.
5、 Which of the following is not true about cost
classification？
A:Costs and benefits that differ between alternatives are relevant in a decision.
B:Costs that can be easily and conveniently traced to a specified cost object are direct costs
C:The most commonly used classifications of cost behavior are differential costs, opportunity costs and sunk costs.
D:For the purpose of preparing financial statements, costs can be classified as product or period costs.
答案: The most commonly used classifications of cost behavior are differential costs, opportunity costs and sunk costs.
6、 Suppose that you bought an automobile that cost
$10,000 two years ago. Suppose that your car could be sold now for $5,000. You
are trying to decide whether to drive or take the train to Kuala Lumpur to
attend a concert. You have ample cash to do either, but you don’t want to waste
money needlessly. Which of the following costs is relevant to this decision？
A:the cost of the train ticket
B:annual cost of licensing your car
C:the historical purchasing cost of $10,000
D:the market price of $5,000 in the second-hand market.
答案: the cost of the train ticket
7、 Which of the following costs would be variable
with respect to the number of cones sold at a Baskins & Robbins shop?
(There may be more than one correct answer.)
A:The cost of lighting the store.
B:The wages of the store manager.
C:The cost of ice cream.
D:The cost of napkins for customers.
答案: The cost of ice cream.;
The cost of napkins for customers.
8、 Manufacturing companies purchase finished goods
from suppliers for resale to customers
A:正确
B:错误
答案: 错误
9、 Consistent with the matching principle, product
costs are initially assigned to an inventory account on the balance sheet.
A:正确
B:错误
答案: 正确
10、 When expressed on a per unit basis, a fixed cost
is inversely related to activity.
A:正确
B:错误
答案: 正确
11、 Manufacturing overhead consist of indirect labor
costs and indirect material costs.
A:正确
B:错误
答案: 错误
12、 Costs incurred for depreciation, property taxes,
utilities, and insurance associated with its selling and administrative
functions are included as part of manufacturing overhead.
A:正确
B:错误
答案: 错误
13、 Finished goods consist of units of product that
are partially complete, but will require further work to be saleable to
customers.
A:正确
B:错误
答案: 错误
14、 Manufacturing companies calculate cost of goods
sold as Beginning Finished Goods Inventory plus Cost of Goods Manufactured
minus Ending Finished Goods Inventory.
A:正确
B:错误
答案: 正确
15、 A fixed cost is constant within the relevant
range. In other words, fixed costs do not change for changes in activity that
fall within the “relevant range.”
A:正确
B:错误
答案: 正确
Chapter 7 Activity-Based Costing（作业成本法） Test-Lesson 7
1、 Which of the following statements best describes a cost driver?
A:It is a variable that causes an activity to increase or decrease.
B:It is always based on direct labour-hours.
C:It is used for manufacturing and merchandising activities only.
D:It changes during the operating cycle.
答案: It is a variable that causes an activity to increase or decrease.
2、 Which of the following is not a batch-level activity?
A:Inspecting the product prior to inserting it in the packaging
B:Loading the automatic labelling machine with address labels for shipping orders
C:Preparation of shipping documents for an order with a minimum order size of 50 units
D:Setting up the duplicating machine to generate copies of the product from a master mould
答案: Inspecting the product prior to inserting it in the packaging
3、 A company that provides packing services has an activity-based costing system with three activity cost pools: scheduling, packing boxes, and setting up machinery. The activity rates are $6 per appointment scheduled, $1.50 per box packed, and $5 per machine set-up. If a customer requires one scheduled service call and has 50 boxes to pack using two different machines, how much cost would be assigned to the job for the customer by the activity-based costing system?
A:$12.50
B:$85.00
C:$86.00
D:$91.00
答案: $91.00
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