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1、2011年秋季物流管理网上作业（Logistics management online work in autumn 2011）Fall 2011 management accounting (special) 1(please choose the only correct answer in the following options) : 5Content:As time goes on, contributions are always increasing.A, the quantity of baoben increasesB. The quantity is reducedC.
2、Increased cost of changeD. A decrease in the cost of changeStandard answer: DStudent: DScore: 5(please choose the only correct answer in the following options) : 5Content:Uncontrollable costs refer to.A, the cost of not being able to controlB. The cost that cant be controlled nowC. The cost that a s
3、pecific responsibility center cannot controlD, unrecognizable costsStandard answer: CStudents answers: CScore: 5Problem number: 3: one choice (please select the only correct answer in the following choices) : 5Content:The fixed cost of a product is 35,000 yuan, the change production cost is 15 yuan,
4、 the change non-production cost is 3 yuan, the change cost rate of the product is 30 percent, and the guarantee amount of the product is set.A, 50000,B, 834,C, 1000D, 778Standard answer: BStudents answer: BScore: 5Title 4: a single choice (please select the only correct answer in the following choic
5、es) : 5Content:The following is true about the variable cost method and the complete cost method.A, the variable cost method only considers the variable cost when calculating the profit and lossB. Total cost method takes all fixed costs into the final inventory costC. The variable cost method takes
6、all fixed costs as the period costD, thats not trueStandard answer: CStudents answers: CScore: 5Title 5: a single choice (please select the only correct answer in the following choices) : 5Content:There are 5000 pieces of products in a company. The total manufacturing cost is 50000 yuan. If you spen
7、d 20,000 yuan on reprocessing, you will have a sales income of 35,000 yuan. The product can also be sold to a wholesale company with a sales income of 8000 yuan. In the process of analyzing these two alternatives, the sunk cost is.A, 8000,B, 15000,C, 20000D, 50000Standard answer: DStudent: DScore: 5
8、(please choose the only correct answer in the following options) 5Content:Cost of processing means.A, direct materials and direct laborB, direct materials, direct labor and manufacturing costsC, direct labor and manufacturing costsD, direct materials, direct labor, and variable costsStandard answer:
9、 CStudent: DScore: 0(please choose the only correct answer in the following options) 5Content:After the whole cost is decomposed by the sexual state, it can be divided into several components.A, fixed costs and variable costsB, fixed cost, variable cost and semi-variable costC, appropriate fixed cos
10、ts and binding fixed costsD, variable costStandard answer: BStudents answer: BScore: 5(please choose the only correct answer in the following options) : 5Content:The variable costs are.A, the cost of not being affected by the volume of businessB. Costs that are not affected during the periodC. The c
11、onstant cost of the total amount within the relevant scopeD. The cost of the unit cost unchanged within the relevant scopeStandard answer: DStudent: DScore: 5(please check the check box to check the box. Choose the correct answer in the following options. The answer can be more than one.Content:If t
12、wo cost method to calculate the operating profit margin is not equal to zero, the ending inventory is completely cost method of the immobility of absorption of the immobility of manufacturing cost and initial inventory release manufacturing cost is likely to be the number of relationsA, the former i
13、s the latterB, the former is greater than the latterC, the former is less than the latterD, the two are zeroStandard answer: BCStudent: BCScore: 5(please check the check box to check the box. Select the correct answer in the following options. The answer can be more than one.Content:The expected pro
14、fits of an enterprise plan during the period are lower than the target profit that the company set at the beginning of the period. Now, the company may take measures to ensure the realization of the target profitA. Raise the sales priceB. Reduce the cost of unit changeC. Reduce the total fixed costD
15、. Expand salesStandard answer: ABCDStudent: ABCDScore: 5(please check the check box to check the box. Select the correct answer in the following options. The answer can be more than one.Content:The following costs are affected by short-term decision making by the administrationA. advertising feeB. D
16、epreciation of production equipmentC. Salary of management personnelD, staff training feesStandard answer: ADStudent: ADScore: 5Please check the check box to check the box and select the correct answer in the following options. The answer can be more than oneContent:The formula for calculating the c
17、orrect sales volume of a product isA. The total fixed cost is the marginal profit marginB. Total fixed cost (sales unit price - unit change cost)C. Actual sales - margin of safetyD. The unit price of bonded salesStandard answer: BCDStudent: BCDScore: 5(please check the check box to check the box. Se
18、lect the correct answer in the following options. The answer can be more than one.Content:Within the relevant scope, the costs of not changing with the volume of business will varyA. variable costs per unitB, unit fixed costC. Total variable costsD, total fixed costStandard answer: ADStudent: ADScor
19、e: 5(please check the check box to check the box. Select the correct answer in the following options. The answer can be more than one.Content:Cost can be divided into costA. manufacturing costB. Non-manufacturing costC. Variable costsD. Fixed costsStandard answer: CDStudent: CDScore: 5(please check
20、the check box to check the box. Select the correct answer in the following options. The answer can be more than one.Content:Known to some enterprise this period ending inventory quantity is greater than the initial inventory quantity (i.e., production is greater than the pin), the stages of the fixe
21、d cost of production level and the same, but two different phase of production, is the full cost method and variable cost method in current business net profit marginA, probably greater than zeroB, maybe less than zeroC could be equal to zeroD, definitely not zeroStandard answer: ABCStudent: ABCScor
22、e: 5Questions: 5Content:In the break-even point, the vertical distance between the sales revenue line and the changing cost line contributes to the profit.1, wrong2, theStandard answer: 2Student: 2Score: 5Questions: 5Content:The premise of the analysis is that the cost is divided according to econom
23、ic use.1, wrong2, theStandard answer: 1Students answer: 1Score: 5Questions: 5Content:The cost information provided by the complete cost method can help enterprises expand production and stimulate the enthusiasm of production. The cost and information provided by the variable cost method can help ent
24、erprises increase sales and expand the market.1, wrong2, theStandard answer: 2Students answer: 1Score: 0Questions: 5Content:When the enterprise produces and manages a variety of products, the profit and loss point of the enterprise can be expressed in quantity.1, wrong2, theStandard answer: 1Student
25、s answer: 1Score: 5The title of the question: 5Content:Manufacturing cost refers to expenses related to product manufacturing activities, which mainly constitute direct materials, direct labor and manufacturing costs.1, wrong2, theStandard answer: 2Student: 2Score: 5Fall 2011 management accounting (
26、special) online job 2(please choose the only correct answer in the following options) : 5Content:Some enterprise to produce a product unit price is 100 yuan, the unit variable cost is 80 yuan, b products unit price of 30 yuan, the unit variable cost is 18 yuan, a product output to 4000, b product ou
27、tput to 8000, the contribution of the comprehensive Mao Yi rate for DA, 20%B, 40%C, 60%D, 27.5%Standard answer: DStudents answer: BScore: 0(please choose the only correct answer in the following options) : 5Content:The rate of change of a company is 60%, the margin of safety is 30%, and its profit m
28、argin isA, 18%B, 12%C, 15%D, 20%Standard answer: BStudent answer: AScore: 0Problem number: 3: one choice (please select the only correct answer in the following choices) : 5Content:Known solid manufacturing expense budget number is 10000 yuan, is expected to be completed for 5000 hours, general budg
29、et execution result is: the actual working hours 4500 hours, standard working hours 4800 hours, the actual solid manufacturing costs 9000 yuan. According to the above information, the difference of production capacity can be calculated.A, - 1000.B, + 1000C, - 600.D, the above results are not correct
30、Standard answer: BStudents answer: BScore: 5Title 4: a single choice (please select the only correct answer in the following choices) : 5Content:The difference between cost center and cost center is.A, the former can provide A certain material product for the enterprise, and the latter mainly provid
31、es A certain professional service for the enterpriseB. The cost center has no corresponding sales market outside the enterpriseC. The evaluation and assessment of the two are differentD, A and CStandard answer: DStudent answer: AScore: 0(please choose the only correct answer in the following options
32、) 5Content:The standard distribution rate of the variable-rate manufacturing cost is 0.50 yuan/hour, and the standard time is 1000 hours. Result: the actual working hours are 1200 hours, and the actual variation cost is 550 yuan. Therefore, it can be found that the variation of the cost of the produ
33、ction cost is different.A, - 50B + 50,C and + 100D, the above results are not correctStandard answer: AStudents answers: CScore: 0(please choose the only correct answer in the following options) 5Content:A company issued a bond with a 50 year annual interest rate of 12%, with a coupon of 1,000 yuan
34、and a fee rate of 2%. If the applicable tax rate of the enterprise is 30%, the cost of the bond is.A, 0.71%B, 10.05%C, 9.41%D, 8.57%Standard answer: DStudents answers: CScore: 0(please choose the only correct answer in the following options) 5Content:Unit cost of a product are as follows: 12 yuan di
35、rect materials, direct labor 16 yuan, volatility manufacturing cost 10 yuan, regular manufacturing expenses 14 yuan, if the product is the contribution of Mao Yi rate was 20%, the unit price of the product should beA, 47.5 yuan per pieceB, 65 yuan per pieceC, 50.2 yuan per pieceD, 190 yuan per piece
36、Standard answer: AStudents answers: CScore: 0(please choose the only correct answer in the following options) : 5Content:The independent cost is the independent and outsourcing decision.A, direct materialB. Changes in manufacturing costsC, if outsourcing can avoid the fixed production costsD, the fi
37、xed cost of manufacturing, even if purchasedStandard answer: DStudents answers: CScore: 0(please check the check box to check the box. Choose the correct answer in the following options. The answer can be more than one.Content:The investment center is the area responsible for ()A, costB, income,C, p
38、rofits,D, funding,Standard answer: ABCDStudent: ABCScore: 0(please check the check box to check the box. Select the correct answer in the following options. The answer can be more than one.Content:In the following cost difference projects, the causes are the same as those of direct labor efficiencyA
39、. Price difference of direct materialsB. Differences in the efficiency of manufacturing expensesC, fixed manufacturing cost efficiency differenceD. Differences in expenses of fixed manufacturing expensesStandard answer: BCStudent: ABCScore: 0(please check the check box to check the box. Select the c
40、orrect answer in the following options. The answer can be more than one.Content:In the following items, there are non-related costsA. differential costB. Unavoidable costSunk costD. Opportunity costStandard answer: ADStudent: ABCScore: 0Please check the check box to check the box and select the corr
41、ect answer in the following options. The answer can be more than oneContent:When the condition () is met, the product obtains the optimal priceA, the highest sales revenueB. Lowest costC, marginal revenue = marginal costD, highest profitStandard answer: CDStudent: ABCScore: 0(please check the check
42、box to check the box. Select the correct answer in the following options. The answer can be more than one.Content:There is a sales forecasting method that does not belong to trend forecastingA. typical investigation methodB, linear regression forecastingC, exponential smoothingD, arithmetic meanStan
43、dard answer: ABStudent: ABCScore: 0(please check the check box to check the box. Select the correct answer in the following options. The answer can be more than one.Content:The cost difference of fixed manufacturing costs is equal toA, expenditure difference + budget difference + production capacity
44、 utilization differenceB, energy difference + budget differenceC, budget difference + efficiency difference + production capacity utilization differenceD, energy difference + efficiency differenceStandard answer: BCStudent: ABCDScore: 0(please check the check box to check the box. Select the correct
45、 answer in the following options. The answer can be more than one.Content:The profit center is the area responsible for ()A, costB, income,C, profits,D, funding,Standard answer: ABCStudent: ABCDScore: 0Questions: 5Content:Sunk costs refer to the costs that have occurred in the past and cannot be recovered. It has nothing to do with current decisions.1, wrong2, theStandard answer: 1Student