中央電大會計專業(yè)《管理會計》練習(xí)題答案

經(jīng)典word整理文檔，僅參考，雙擊此處可刪除頁眉頁腳。本資料屬于網(wǎng)絡(luò)整理，如有侵權(quán)，請聯(lián)系刪除，謝謝！中央電大會計專業(yè)《管理會計》練習(xí)題答案會計專業(yè)《管理會計》練習(xí)題答案《職業(yè)技能實訓(xùn)一》120萬元，貢獻邊際率為60%，其變動成本總額為（A8）萬元。2．單價單獨變動時，會使安全邊際（C同方向變動）3D銷售量）4．某企業(yè)每月固定成本1000元，單價10元，計劃銷售量600件，欲實現(xiàn)目標利潤800元，其單位變動成本為（D7）元。5．標準成本制度的重點是（B成本差異的計算分析6A調(diào)整準備成本）7．本量利分析的前提條件是（A成本性態(tài)分析假設(shè)B相關(guān)范瑋及線性假設(shè)C變動成本法假設(shè)D產(chǎn)銷平衡和品種結(jié)構(gòu)不變假設(shè)）8A保本點分析B安全性分析）9（A安全邊際量實際銷售量C安全邊際額實際銷售量額）10．從保本圖得知（C實際銷售量超過保本點銷售量部分即是安全邊際D安全邊際越大，盈利面積越大）11A變動成本率B貢獻邊際銷售收入D固定成本保本銷售額）12A單位貢獻邊際B貢獻邊際率C固定成本總額）13．企業(yè)上年銷售收入為2000萬元，利潤為300萬元，預(yù)計下年度銷售收入將增加100目標利潤為(B315萬元)。14．在長期投資決策評價中，屬于輔助指標的是(A投資利潤率。15．一般說來，計件工資制下的直接人工費屬于(B變動成本。16．在一般情況下，若銷售量不變，期末存貨量等于期初存貨量，全部成本法計算的凈收益(D無關(guān)系變動成本法計算的凈收益。17．在財務(wù)會計中，應(yīng)當將銷售費用歸屬于下列各項中的（D非生產(chǎn)成本18．按照管理會計的解釋，成本的相關(guān)性是指（A與決策反感有關(guān)系的成本特性19．階梯式混合成本又可稱為（A半固定成本20的分類標志是(D成本的性態(tài))。21確的方法是（C回歸直線法22．當相關(guān)系數(shù)r等于+1時，表明成本與業(yè)務(wù)量之間的關(guān)系是（B完全正相關(guān)23本總額的措施通常是指降低（B酌量性固定成本24．單耗相對穩(wěn)定的外購零部件成本屬于（C技術(shù)性變動成本25下期的成本是（D期間成本26本水平的指標一般是指（B單位變動成本27．在管理會計中，狹義相關(guān)范圍是指（B業(yè)務(wù)量的變動范圍28確定A，然后才能計算出B的方法時（C散步圖法29解。據(jù)此可以斷定：該企業(yè)應(yīng)用的是（C多步分析程序30依據(jù)是（A最高的業(yè)務(wù)量31．下列應(yīng)計入制造成本的是（A制造費用32．下列應(yīng)計入期間成本的是（A管理費用33．下列關(guān)于變動成本法描述正確的是（C不受業(yè)務(wù)量增減變動而固定不變）。34價證券等流動資產(chǎn)的成本是（B付現(xiàn)成本35．產(chǎn)品的銷售收入超過其變動成本的金額稱為（A邊際貢獻36A120本80元，固定成本總額__元，全年業(yè)務(wù)量2000件。則保本點的銷售量為（B750件37營條件為基礎(chǔ)而制定的標準成本是（C正常標準成本38．企業(yè)每年需要對部件__件，外購價格每件15元。該企料如下：直接材料6元，直接人工4.5元,變動制造費用3元,固定制造費用2元則A部件應(yīng)（A自制39．某人希望連續(xù)5年內(nèi)的每年年末從銀行取款5000元，銀行年利率為5%用到（C年金現(xiàn)值系數(shù)）40(C凈現(xiàn)值大于0可行。41A職業(yè)定位B退休計劃C職業(yè)成長E更換工作）42GinsBErgGinsBurgAxElrEDAnDHErmA(A真實需要C教育因素D情感因素E個人價值。43含的三（A探索階段B具體化階段D實施階段）44SupEr理論雖然為職業(yè)選擇的專業(yè)研究提供了理論基礎(chǔ)，但是隨著職業(yè)選擇理論的發(fā)展，這個理論也漸漸不能適應(yīng)形勢，因為它忽略了(B婦女C不同種族E貧窮的因素。45．在HollAnD的職業(yè)象征理論建立在一系列假設(shè)基礎(chǔ)上，(A現(xiàn)實型和鉆研型B藝術(shù)型和社會型C冒險型和傳統(tǒng)型中的一種。46．約翰?霍倫的理論是建立在他稱之為人生定位這一概念倫的理論建立的假設(shè)條件：(A在我們的文化中，人可以被歸類為：現(xiàn)實型、鉆研型、藝術(shù)型、社會型、冒險型、傳統(tǒng)型中的一種B同時也存在著六種相對應(yīng)的環(huán)境模型：現(xiàn)實型、鉆研型、藝術(shù)型、社會型、冒險型和傳統(tǒng)型C人們尋找著能鍛煉自己的和角色D個性和環(huán)境決定行為。47．社會認識職業(yè)理論產(chǎn)生于阿爾伯特?班杜拉的社會認識論，并試圖說明文化、性別、遺傳天賦、社會關(guān)系和不可預(yù)料的論的創(chuàng)立者的是：(B蘭特D布朗EHACkEtt)。48響，并通過以下四個主要渠道進行改變(A個人成就B代替學(xué)習(xí)C社會同化E生理狀態(tài)和反應(yīng))。49．在管理會計中,狹義相關(guān)范圍是指(B業(yè)務(wù)量的變動范圍。50能反映變動成本法局限性的說法是(D不符合傳統(tǒng)的成本觀念)。51．在變動成本法下,銷售收入減變動成本等于(D貢獻邊際。52．如果本期銷售量比上期增加,其它條件不變,則可斷定變動成本法計算的本期營業(yè)利潤(B一定大于上期)。53有關(guān)公式的分母是(A單位貢獻邊際。54．在其它因素不變時固定成本減少保本點(B降低。55．經(jīng)營杠桿系數(shù)等于1說明(A固定成本等于0)。56．已知上年利潤為10萬元下一年經(jīng)營杠桿系數(shù)為1.4,銷售量變動率為15%,則下一年利潤預(yù)測數(shù)為(C12.1萬)。57單一方案決策又稱為(A接受或拒絕方案決策)。58．下列各項中屬于無關(guān)成本的是(A沉沒成本)。59．現(xiàn)代企業(yè)會計分為兩大分支，一是財務(wù)會計，二是（B管理會計60本水平的指標一般是指（C變動成本率61依據(jù)是（B最高的業(yè)務(wù)量和最高的成本62．在變動成本法下，產(chǎn)品成本只包括（C變動成本63．成本按其核算的目標分類為(A質(zhì)量成本C責(zé)任成本D業(yè)務(wù)成本)。64．固定成本具有的特征是(A固定成本總額的不變性B單位固定成本的反比例變動性。65(D變動成本總額的正比例變動性E單位變動成本的不變性。66A新產(chǎn)品開發(fā)費D廣告費E職工培訓(xùn)費）67．成本性態(tài)分析最終將全部成本區(qū)分為(A固定成本B變動成本。68．成本性態(tài)分析的方法有(A直接分析法B歷史資料分析法C高低點法D散布圖法E技術(shù)測定法。69下列成本項目中屬于固定成本的是(A按平均年限法計提的折舊費B保險費C廣告費。70．以下屬于半變動成本的有(A電話費B煤氣費C水電費。71A高低點法B散布圖法C回歸直線法72B單位變動成本C固定成本總額73C標準成本D預(yù)算成本74（A相對性B暫時性C可轉(zhuǎn)化性75一時才能繼續(xù)計算回歸系數(shù)，即（Cr=+1Dr→+176．下列各項中，一般應(yīng)納入變動成本的有（A直接材料C單獨核算的包裝材料D按產(chǎn)量法計提的折舊77．下列關(guān)于管理會計說法正確的是（B采用會計的，統(tǒng)計的和數(shù)學(xué)的方法C會計報告不具有法律效力D不要求精確，只計算近似值）78A固定資產(chǎn)折舊B管理人員工資79A銷售預(yù)算B生產(chǎn)預(yù)算D制造費用預(yù)算80．現(xiàn)金預(yù)算包括（A現(xiàn)金收入B現(xiàn)金支出C現(xiàn)金多余或不足D資金的籌集和運用81A銷售預(yù)測B利潤預(yù)測C成本預(yù)測D資金需要量預(yù)測82都要以一定的收入來源為基礎(chǔ)，其收入主要包括(A社會保障B企業(yè)年金C商業(yè)保險D投資收益E兼職工作收入。83加以修改，通常利用(A提高儲蓄的比例B參加額外的商業(yè)保險計劃D演唱工作年限E進行更多高收益率的投資)途徑對退休養(yǎng)老規(guī)劃方案的進一步修改。84包括以下幾個方面：(A退休時間B性別差異C人口結(jié)構(gòu)D經(jīng)濟運行周期E通貨膨脹的長期趨勢。85老計劃的客戶必須遵循以下的幾點原則(A及早規(guī)劃原則B彈性化原則C退休基金使用的收益化原則D保證給付的資金滿足基本支出，報酬較高的其他投資滿足生活品質(zhì)支出原則E謹慎性原則。86(B退休養(yǎng)老規(guī)劃的制定，應(yīng)當視個人的身心需求及實踐能力而定E對不確定的收入采取保守型預(yù)測。87．為了遵循“保證給付的資金滿足基本支出，報酬較高的其他投資滿足生活品質(zhì)支出證給付的資金通常是(A基本養(yǎng)老保險C企業(yè)年金E個人商業(yè)保險。88機制滿足了他們的需求。而客戶對于管理財產(chǎn)有“三不：(A客夠管理好財產(chǎn)B客戶為錢工作了大半輩子，退休后只想過悠閑生活，不想再為錢煩惱，不愿管理財產(chǎn)D客戶在特定領(lǐng)域非常少，不擅長管理財產(chǎn)。89SWOT分析包括(A優(yōu)勢B劣勢D機遇E挑戰(zhàn)。90．DonAlDSupEr創(chuàng)建了一種具有六個階段的職業(yè)選擇理論，以下屬于這六個階段的是(A退休準備階段B明細化階段C實施階段D確定階段E鞏固階段。91有：(A基本養(yǎng)老保險C個人商業(yè)保險D企業(yè)年金)92生今年58歲，打算后年退休，退休前的收益率為10%，針對張先生的目前狀況，理財規(guī)劃師的理財建議適當?shù)氖牵?A定期定額投資，選擇1-2只管理良好的平衡型基金B(yǎng)定期定額投資，1/3于小盤股票基金，1/3于大盤股票基金，1/3于長期債券資金D適當降低期望收益率，做較為穩(wěn)健的投資E應(yīng)盡定制買健康保險計劃。93企業(yè)年金計劃，并分別委托一家基金管理公司作為投資管理人，主體的關(guān)系，說法正確的是：(B該企業(yè)年金計劃中的受委托人是企業(yè)年金理事會C該企業(yè)年金計劃中的受委托人是該家公司E該企業(yè)年金計劃中的管理人是基金管理公司。94師可以建議其購買(A長期債券B貨幣市場基金E短期國債)金融產(chǎn)品。95．高先生今年36歲，打算65歲退休，考慮到通貨膨脹，他退休后每年生活費需要10萬元。高先生預(yù)計可以活到85歲，他首先拿出10萬元儲蓄作為退休基金的啟動資金，并打算每年年末投入1率為3%，以下說法正確的是：(B在估算高先生65歲時退休基D經(jīng)估算高先生65歲時退休基金必須達到的規(guī)模為。966%于高先生退休時的退休基金規(guī)模，說法正確的是：(A在估算高先生65歲時退休基金的規(guī)劃時，應(yīng)采用后付年金法C經(jīng)估算高先生65歲時退休基金的規(guī)模為)。97需求，從而產(chǎn)生一定的資金缺口。為了彌補這一缺口，理財師可A提高儲蓄比例B延長工作年限C進行更高收益率的投資D減少退休的花銷E增加定期退休基金的投入）98．我國目前的企業(yè)年金計劃均實行確定繳費計劃（DC計劃(A個人繳費B企業(yè)繳費C投資收益是退休時個人賬戶資產(chǎn)的組成部分。99描述，正確的是：(B效益良好的企業(yè)可以建立企業(yè)年金計劃E企業(yè)年金是一種補充養(yǎng)老保險制度)。100．標準成本控制系統(tǒng)的內(nèi)容包括(B標準成本的制定C成本差異的賬務(wù)處理D成本差異的計算分析).請您刪除一下內(nèi)容，O(∩_∩)O謝謝！2015年中央電大期末復(fù)習(xí)考試小抄大全，電大期末考試必備小抄，電大考試必過小抄ManypeoplehavethesamemixedfeelingswhenplanningatripduringGoldenWeek.Withheapsoftime,theseven-dayChinese請您刪除一下內(nèi)容，O(∩_∩)O謝謝NationalDayholidaycouldbethebestoccasiontoenjoyadestination.However,itcanalsobetheeasiestwaytoruinhowyoufeelaboutaplaceandyoumayemorefatiguedaftertheholiday,duetobattlingthelargecrowds.Duringpeakseason,adreamaboutaplacecanturntonightmarewithoutcarefulplanning,especiallyifyoutravelwithchildrenandolderpeople.AsmostChinesepeoplewilltaketheholidaytovisitdomestictouristdestinations,crowdsandbusytrafficareinevitableatmostplaces.Alsotobeexpectedareincreasingtransportandmodationprices,withthepossibilitythattherewillbenoroomsavailable.Itisalsomonthatyou＇llwaitinthelineforonehourtogetaticket,andanothertwohoursatthesite,toonlyseeatinybitoftheplaceduetothecrowds.Lastyear,428milliontouriststraveledinChinaovertheweek-longholidayinOctober.Travelingduringthisperiodisamatterthatneedsthoroughpreparation.Ifyouareshortontimetoplantheing“GoldenWeek“itmaynotbeabadideatoavoidsomeofthemostcrowdedplacesfornow.Thereisalwaysaplacesofascinatingthateveryoneyearnsfor.Arxanisaplacelikethis.ThebeautyofArxaniseverlastingregardlessofthechangingoffourseasons.Bestowedbynature,itsspectacularseasonallandscapeandmountainsarejustbeyondword.Arxanisacrucialdestinationforthemendedtravellingroute,“ChinaInnerMongoliaArxan—Hailar—Manzhouli“.ItisalsothejointofthefourprairiesacrosstheSino-Mongolianborder,wherepeoplegravitatetowardstheexoticatmospheremixedwithChinese,Russian,andMongoliaelements.AsahistoricsitefortheYitianBattle,ArxanstillembodiesthespiritofGenghisKhan.WalkingintoArxan,youwillbeamazedbyakaleidoscopeofgorgeouscolorsalltheyearround__theSpringazaleasbloomingredinthesnow,theSummerseawaveringblueinthebreeze,theAutumnleavespaintedinyellowcoveringvolcanictraces,andtheWinterwoodsshiningwhiteonthevastalpinesnowscape.HingganLeagueArxancityissituatedinthefareasternareaofInnerMongoliaAutonomousRegion.Itsfullname“HarenArxan“means“hotholywater“intheMongolianlanguage.Arxanisatourismcityinthenorthernfrontierwithablendoflargeforest,grandprairies,vastsnowfield,heavenlakecluster,thermium,aswellasvolcaniccluster.Itisarareanduniqueecotourismbasefilledwithhealthysunshine,cleanairandunspoiledgreen.Nestledclosetothecountry＇slargestvirginforest,andknownforitsspringandecologicalenvironment,Arxanismarveledatbymanytouristsasthepurestlandonearth.YoucannotmissouttheAutumnofArxan.Itisdefinitelythebestwithbrightly-coloredsceneryfullofemotions.AutumninthenorthernpartofthecountryesearlierthantheSouth.ASeptemberrainfollowedbythefootprintsofAutumnbringsmorecolorstotheonceemeraldgreenmountainandbloominggrassland.Shutterbugsflocktoseeforthemselvesthemarvelofsplendidcolorsaroundthemountainsandwaters,manyofwhomhavetravelalongdistanceandevencamphereonlytocaptureamomentofthenaturewonder.Thesilverbirchturnsgolden,whilethelarchisstillproudlygreen.Youwillfindyourselfdrownedintheintoxicatingredofthewildfruitsaswellastheglamourofflowersinfullblown.Andyourheartwillbelingeringonthewoodsasit＇stimeforthewildfruitstoripe.ThepicturesqueArxaninAutumnisindeedafairylandonlyexistsinadreamthatsatisfiesallyourfantasies.IfitrainsheavilyonSaturdaynight,someelderlyChinesewillsayitisbecauseZhinu,ortheWeavingMaid,iscryingonthedayshemetherhusbandNiulang,ortheCowherd,ontheMilkyWay.MostChineserememberbeingtoldthisromantictragedywhentheywerechildrenonQixi,ortheSeventhNightFestival,whichfallsontheseventhdayoftheseventhlunarmonth,whichisusuallyinearlyAugust.ThisyearitfallsonSaturday,August2.FolkloreStoryAsthestorygoes,oncetherewasacowherd,Niulang,wholivedwithhiselderbrotherandsister-in-law.Butshedislikedandabusedhim,andtheboywasforcedtoleavehomewithonlyanoldcowforpany.Thecow,however,wasaformergodwhohadviolatedimperialrulesandwassenttoearthinbovineform.OnedaythecowledNiulangtoalakewherefairiestookabathonearth.AmongthemwasZhinu,themostbeautifulfairyandaskilledseamstress.Thetwofellinloveatfirstsightandweresoonmarried.TheyhadasonanddaughterandtheirhappylifewasheldupasanexampleforhundredsofyearsinChina.YetintheeyesoftheJadeEmperor,theSupremeDeityinTaoism,marriagebetweenamortalandfairywasstrictlyforbidden.HeorderedtheheaventrooptocatchZhinuback.NiulanggrewdesperatewhenhediscoveredZhinuhadbeentakenbacktoheaven.DrivenbyNiulang＇smisery,thecowtoldhimtoturnitshideintoapairofshoesafteritdied.ThemagicshoeswhiskedNiulang,whocarriedhistwochildreninbasketsstrungfromashoulderpole,offonachaseaftertheempress.Thepursuitenragedtheempress,whotookherhairpinandslasheditacrosstheskycreatingtheMilkyWaywhichseparatedhusbandfromwife.Butallwasnotlostasmagpies,movedbytheirloveanddevotion,formedabridgeacrosstheMilkyWaytoreunitethefamily.EventheJadeEmperorwastouched,andallowedNiulangandZhinutomeetonceayearontheseventhnightoftheseventhmonth.ThisishowQixicametobe.ThefestivalcanbetracedbacktotheHanDynasty(206BC-AD220).Traditionally,peoplewouldlookupattheskyandfindabrightstarintheconstellationAquilaaswellasthestarVega,whichareidentifiedasNiulangandZhinu.ThetwostarsshineonoppositesidesoftheMilkyWay.CustomsInbygonedays,Qixiwasnotonlyaspecialdayforlovers,butalsoforgirls.Itisalsoknownasthe“BeggingforSkillsFestival“or“DaughtersFestival.“Inthisday,girlswillthrowasewingneedleintoabowlfullofwateronthenightofQixiasatestofembroideryskills.Iftheneedlefloatsontopofthewaterinsteadofsinking,itprovesthegirlisaskilledembroiders.Singlewomenalsoprayforfindingagoodhusbandinthefuture.Andthenewlymarriedwomenpraytoepregnantquickly.TraditiontransformedThelovestoryofNiulangandZhinu,andtheQixiFestivalhavebeenhandeddownforgenerations.Yettheseancienttraditionsandcustomsareslowlydyingout.ManymodernChinese,particularlyyoungsters,seemtoknowmoreaboutStValentinesDayonFebruary14,characterizedbybouquetsofroses,chocolatesandromanticcandlelightdinners,thantheydoabouttheirhome-growndayforlovers.EvenQixiisnowadaysreferredtoasthe“ChineseValentine＇sDay.“MoreandmoreyoungChinesepeoplebegintocelebratethisdayinaverysimilarwayasthatinwesterncountries.FewerpeoplethaneverwillgazeattheheavensonSaturdaytopickoutthetwostarsshiningbrightoneithersideoftheMilkyWay,thatis,ifpeopleevenknowonwhichdayQixifalls.Therearereadyremindersdottedabout,intheformofbigadssaying“SalesonChineseValentine＇sDay!“inshops,hotelsandrestaurants.Butfewyoungwomenwillmarkthefestivalwiththeirboyfriends,ortakepartintraditionalactivitiestoprayforcleverness.Alarge-scaleofexhibitionontheSilkRoadopenedtothepublicintheNationalMuseumonThursday.Theexhibitiondisplaysmorethan400treasuresfromShaanxiprovince,Gansuprovinceand14otherregions.ItislargestscaleexhibitionthatshowsthehistoryoftheSilkRoadinrecentyears.AsAPECisgoingoninBeijing,theexhibitaimstoshowtheworldthisbrilliantsectionofhistory.TheSilkRoadisaseriesoftradeandculturaltransmissionroutesthatwerecentraltoculturalinteractionthroughregionsoftheAsiancontinent.ItconnectedtheWestandEastbylinkingtraders,merchants,pilgrims,monks,soldiers,nomads,andurbandwellersfromChinaandIndiatotheMediterraneanSeaduringvariousperiodsoftime.Imetmydearhubbyin2009thesecondyearIwasinmyschoolanditwasthefirstyearwhenhecamehere.Webecamecolleagues.Andtherewasnothingspecialhappeningduringthatyear.Hewasjustakindandhumblebrothergraduatedfromthesamecollegeasme.Butwedidnotknoweachothertillhebecamemycolleagueandhisofficedeskwasjustinfrontofme.Therewasonlyaglassbetweenus.Soactuallywecouldseeeachotherwhenwebothlookup.Butitisnotthemainreasonthatreallydrawsusclose.Howweeclosetoeachotherwassomethingseemsquitenatural.Wewentouttoplaybadmintonwithothercolleaguesandwesometimeschattedforawhile.Heisamanoffewwordsbutsomehowsometimeswillsaysomethingreallyhumorous.Thenoneday,tomygreatsurprise,Ifoundapotofbeautifulfloweronmydesk.ItwasjusttheflowerIhadtalkedaboutwithmycolleaguetheotherday,andIthoughtitwasherwhoputtheflowerthere.Butthetruthisnot.Itwasthehumbleguysittinginfrontofme.Hejustsimplysaid,”well,Icaughtsightofthisflowerandthoughtthatit’sbeautifulandyoumaylikeit”.IwonderwhyIwasmovedbecauseofthesesimplewordsandpresent.Maybeitisthesincerityandthetrueselfthatimpressme.Ithankedhimandsomecolleagueswalkedpastmydeskwouldappreciatethebeautifulflowerandtheynoticedthatsomethingromancehappenedthere.Thenlateron,thereweresomelittlesurprisesonceinawhile.Once,therewassomethingwrongwithmydrawerandIhadplainedaboutitunconsciously.Andhefixeditforme.Thentheotherday,heplacedseveralpinkdiamondrosesbesidetheflowerwithapieceofpapersaying”IloveyoumorethanIcansay!Diamondstandsformarriage,rosestandforlove.Ihopeyouaremine,emywife.YouaretheonlygirlwhoIreallywanttospendtherestofmylifetostandby.”AlthoughthereweresomegrammarerrorsbutIgotwhathemeant.Hemeantsoclearandsodirect.Andactually,Iacceptedhimsomedaysearlier.Iwasjustwaitingforhimtobreaktheice.Sofinally,themoninterestsandthemonunderstandingbroughtustogether.Somepeoplesaytherelationshipandthefeelingwillchangeaftergettinghitched.Youwillfindthatloveisnolongerstrongandthereisalwayslackofpassionandwhat’sworseyoumayfindoutmanybadhabitsofyourpartner,whichneverappearwhenyouarefirstinlovebeforethemarriage.Itseemsthatmanyfaultsturnupafteryoutrulylivingtogetherandseeeachother’sfacethemomentyouopenyoureyesintheearlymorning.Butafteralmost4year