成本與管理會(huì)計(jì)基礎(chǔ)（ACCAF2）知到章節(jié)答案智慧樹2023年上海財(cái)經(jīng)大學(xué)浙江學(xué)院

成本與管理會(huì)計(jì)基礎(chǔ)（ACCAF2）知到章節(jié)測(cè)試答案智慧樹2023年最新上海財(cái)經(jīng)大學(xué)浙江學(xué)院緒論單元測(cè)試

本課程目標(biāo)是通過學(xué)習(xí)，掌握成本與管理會(huì)計(jì)的相關(guān)知識(shí)，同時(shí)能應(yīng)用相關(guān)知識(shí)和技能，解決企業(yè)運(yùn)營(yíng)過程中出現(xiàn)的一些問題，為企業(yè)計(jì)劃、管理、控制活動(dòng)提供所需要的信息。

參考答案:

對(duì)

本課程在ACCA的課程體系中屬于基礎(chǔ)階段。

參考答案:

對(duì)

只有企業(yè)需要管理會(huì)計(jì)，非盈利性機(jī)構(gòu)只需要財(cái)務(wù)會(huì)計(jì)。

參考答案:

錯(cuò)

成本會(huì)計(jì)就是管理會(huì)計(jì)，兩者沒有區(qū)別。

參考答案:

錯(cuò)

管理會(huì)計(jì)是會(huì)計(jì)的重要分支，從它的功能來說，主要是會(huì)計(jì)記錄和核算。

參考答案:

錯(cuò)

第一章測(cè)試

Whichofthefollowingstatementsisfalse?（）

參考答案:

Managementaccountsdetailtheperformanceofanorganisationoveradefinedperiodandthestateofaffairsattheendofthatperiod.

DianecarriesoutroutineprocessingofinvoicesinthepurchasingdepartmentofLCo.JoanneisDiane'ssupervisor.Lesleyistryingtodecidehowmanystaffwillbeneededifsomeproposednewtechnologyisimplemented.TraceyisconsideringthenewworkthatLCowillbeabletoofferandthenewmarketsitcouldenter,oncethenewtechnologyiswellestablished.WhichmemberofLCocarriesouttacticalactivities?()

參考答案:

Lesley

Whichofthefollowingstatementsisfalse?()

參考答案:

Costaccountingcanonlybeusedtoprovideinventoryvaluationsforinternalreporting.

Whichofthefollowingisnotpartoftheplanningstageinthedecision-makingprocess?()

參考答案:

Obtainingdataaboutactualresults

Whichofthefollowingisanexampleofdiscretedatafromaprimarysource?()

參考答案:

null

第二章測(cè)試

Acompanywhichmakesrechargeablebatteriesselectssomeofthebatteriesforexamination.Theprocedureusedchoosestworandomnumbers,saynandm.Startingatthenthbattery,everybatteryatanintervalofmisthenchosenforexamination.Thistypeofsamplingisknownas:()

參考答案:

Systematic

Acompany'sweeklycosts($C)wereplottedagainstproductionlevel(P)forthelast50weeksandaregressionlinecalculatedtobeC=1,000+250P.Whichstatementaboutthebreakdownofweeklycostsistrue?()

參考答案:

Fixedcostsare$1,000.Variablecostsperunitare$250

Thevalueofthecorrelationcoefficientbetweenxandyis0.9.Whichofthefollowingiscorrect?()

參考答案:

Thereisaverystrongrelationshipbetweenxandy.

ThecorrelationcoefficientbetweenAandBis0.4andthecorrelationcoefficientbetweenCandDis–0.7.Whichofthefollowingstatementsiscorrect?

()

參考答案:

ThereisastrongerrelationshipbetweenCandDthanbetweenAandB.

Whichofthefollowingstatementsaboutstratificationis/aretrue?()IThesampleselectedwillberepresentativeofthepopulation.IIThestructureofthesamplewillreflectthatofthepopulationifthesameproportionofindividualsischosenfromeachstratum.IIIItrequirespriorknowledgeofeachiteminthepopulation.

參考答案:

I,IIandIII

第三章測(cè)試

ThecostsofmaterialsforproductBaremadeupasfollows.

MaterialP:$1,000

MaterialQ:$600

MaterialR:$1,025

MaterialS:$375

Ifthematerialproportionsweredisplayedonapiechart,howmanydegreeswouldmaterialQrepresent?()

參考答案:

72degrees

Youhavejustcalculatedforthelasttwosix-monthlyperiods,therunningcostsofafactory,brokendownintofivecategories.Youareusingacomputerpackagewhichcanproduceradarcharts,piecharts,timeseriesgraphsandscatterdiagrams,amongothers.Thegraphicstobestillustratetherelativesizesofthecostcategoriesinthissituationwillbe:()

參考答案:

Piecharts

Thefollowingdatarelatestoanitemofrawmaterial.

Unitcostofrawmaterial

$20

Usageperweek

250units

Costoforderingmaterial,perorder

$400

Annualcostofholdinginventory,asa%ofcost

10%

Numberofweeksinayear

48

Whatistheeconomicorderquantity,tothenearestunit?

()

參考答案:

2,191units

Ifthefirstin,firstoutmethodofpricinghadbeenused,thevalueoftheissueon9Septemberwouldhavebeen:()

參考答案:

$355

FIFOpricesmaterialsissuesatthepricesofthenewestitemsininventory,andvaluesclosinginventoryatthevalueofthemostoldestitemsininventory.

參考答案:

錯(cuò)

第四章測(cè)試

Amanufacturingcompanyalwayscarriesfinishedgoodsinventoryequalto20%ofthenextmonth'sbudgetedsales.Salesforthecurrentmonthare2,000unitsandarebudgetedtobe20%highernextmonth.Howmanyunitswillbeproducedinthecurrentmonth?()

參考答案:

2,080

Whatdoesthestatement'salesistheprincipalbudgetfactor'mean?()

參考答案:

null

Whichofthefollowingisunlikelytobecontainedwithabudgetmanual?()

參考答案:

Sellingoverheadbudget

Whichofthefollowingisnotafunctionalbudget?()

參考答案:

Cashbudget

Whichofthefollowingmaybeconsideredtobeobjectivesofbudgeting?

(

)(i)Co-ordination(ii)Communication(iii)Expansion(iv)Resourceallocation

參考答案:

(i),(ii)and(iv)only

第五章測(cè)試

JCCooperatesabottlingplant.TheliquidcontentofafilledbottleofproductTis2litres.Duringthefillingprocessthereisa30%lossofliquidinputduetospillageandevaporation.Thestandardpriceoftheliquidis$1.20perlitre.ThestandardcostoftheliquidperbottleofproductT,tothenearestcent,is:()

參考答案:

$3.43

Whatisanattainablestandard?()

參考答案:

Astandardwhichincludessomeallowanceforlosses,wasteandinefficiencies.Itrepresentsthelevelofperformancewhichisattainableunderefficientoperatingconditions.

TheBCousesastandardabsorptioncostingsystemandproducesoneproduct,theBlob.ThefollowinginformationisavailableforSeptember.

StandardcostperBlob$31

Budgetedsales(units)7,100

Actualsales(units)6,600

Salespricevariance$1,250(A)

Salesvolumevariance$4,500(A)

CalculatethesalesrevenueforSeptember.()

參考答案:

$262,750

ExtractsfromHCo’srecordsforJuneareasfollows.Whatisthetotaldirectlabourcostvariance?

參考答案:

$1,920(A)

Astandardmarginalcostingsystem:

(i)Calculatesfixedoverheadvariancesusingthebudgetedabsorptionrateperunit(ii)Calculatessalesvolumevariancesusingthestandardcontributionperunit(iii)ValuesfinishedgoodsstockatthestandardvariablecostofproductionWhichoftheabovestatementsis/arecorrect?()

參考答案:

(ii)and(iii)only

第六章測(cè)試

ThefollowinginformationrelatestoPLimitedat31December20X0.

$

Inventories1,550

Short-termpayables2,100

Receivables1,300

Cashatbank1,250

WhichofthefollowingisthequickratioforPLimitedtotwodecimalplaces?()

參考答案:

1.21

Whichofthefollowingisanon-financialperformancemeasure?()

參考答案:

Deliverytime

ThefollowinginformationrelatestoPLimitedat31December20X4.

$

Revenue