成本與管理會(huì)計(jì)基礎(chǔ)（ACCAF2）智慧樹知到課后章節(jié)答案2023年下上海財(cái)經(jīng)大學(xué)浙江學(xué)院

成本與管理會(huì)計(jì)基礎(chǔ)（ACCAF2）智慧樹知到課后章節(jié)答案2023年下上海財(cái)經(jīng)大學(xué)浙江學(xué)院上海財(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(guò)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(guò)程中出現(xiàn)的一些問(wèn)題，為企業(yè)計(jì)劃、管理、控制活動(dòng)提供所需要的信息。

A:對(duì)B:錯(cuò)

答案:對(duì)

本課程在ACCA的課程體系中屬于基礎(chǔ)階段。

A:錯(cuò)B:對(duì)

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)。

A:對(duì)B:錯(cuò)

答案:錯(cuò)

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

A:錯(cuò)B:對(duì)

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(lái)說(shuō)，主要是會(huì)計(jì)記錄和核算。

A:對(duì)B:錯(cuò)

答案:錯(cuò)

第一章測(cè)試

Whichofthefollowingstatementsisfalse?（）

A:Limitedliabilitycompaniesmustpreparefinancialaccounts.

B:Theformatofmanagementaccountsisentirelyatmanagementdiscretion.

C:Thereisnolegalrequirementtopreparemanagementaccounts.

D:Managementaccountsdetailtheperformanceofanorganisationoveradefinedperiodandthestateofaffairsattheendofthatperiod.

答案:Managementaccountsdetailtheperformanceofanorganisationoveradefinedperiodandthestateofaffairsattheendofthatperiod.

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

A:Joanne

B:Diane

C:Tracey

D:Lesley

答案:Lesley

Whichofthefollowingstatementsisfalse?()

A:Managementaccountingprovidesinformationrelevanttodecisionmaking,planning,controlandevaluationofperformances.

B:Routineinformationcanbeusedtomakedecisionsregardingboththelongtermandtheshortterm.

C:Costaccountingcanonlybeusedtoprovideinventoryvaluationsforinternalreporting.

D:Financialaccountinginformationcanbeusedforinternalreportingpurposes.

答案:Costaccountingcanonlybeusedtoprovideinventoryvaluationsforinternalreporting.

Whichofthefollowingisnotpartoftheplanningstageinthedecision-makingprocess?()

A:Obtainingdataaboutactualresults

B:Identifyingwayswhichmightcontributetotheachievementofspecifiedobjectives

C:Identifyinggoalsorobjectives

D:Decidingontheoptimalwayinwhichanobjectivemightbeachieved

答案:Obtainingdataaboutactualresults

第二章測(cè)試

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

A:Stratified

B:Multistage

C:Random

D:Systematic

答案:Systematic

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

A:Fixedcostsare$1,000.Variablecostsperunitare$250

B:Fixedcostsare$250.Variablecostsperunitare$4.

C:Fixedcostsare$1,000.Variablecostsperunitare$5.

D:Fixedcostsare$250.Variablecostsperunitare$1,000.

答案:Fixedcostsare$1,000.Variablecostsperunitare$250

Thevalueofthecorrelationcoefficientbetweenxandyis0.9.Whichofthefollowingiscorrect?()

A:Ifthevaluesofxandywereplottedonagraph,thelinerelatingthemwouldhaveaslopeof0.9.

B:Thereisaverystrongrelationshipbetweenxandy.

C:Thereisaweakrelationshipbetweenxandy.

D:xis90%ofy.

答案:Thereisaverystrongrelationshipbetweenxandy.

ThecorrelationcoefficientbetweenAandBis0.4andthecorrelationcoefficientbetweenCandDis–0.7.Whichofthefollowingstatementsiscorrect?

()

A:ThereisastrongerrelationshipbetweenAandBthanbetweenCandD.

B:Thereisinsufficientinformationtodeterminewhichrelationshipisstronger.

C:ThereisastrongerrelationshipbetweenCandDthanbetweenAandB.

D:TherelationshipbetweenAandBandbetweenCandDisthesame.

答案:ThereisastrongerrelationshipbetweenCandDthanbetweenAandB.

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

A:IandIIIonly

B:IIandIIIonly

C:I,IIandIII

D:IIIonly

答案:I,IIandIII

第三章測(cè)試

ThecostsofmaterialsforproductBaremadeupasfollows.

MaterialP:$1,000

MaterialQ:$600

MaterialR:$1,025

MaterialS:$375

Ifthematerialproportionsweredisplayedonapiechart,howmanydegreeswouldmaterialQrepresent?()

A:72degrees

B:204degrees

C:120degrees

D:144degrees

答案:72degrees

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

A:Linegraphs

B:Scatterdiagrams

C:Radarcharts

D:Piecharts

答案:Piecharts

Thefollowingdatarelatestoanitemofrawmaterial.

Unitcostofrawmaterial

$20

Usageperweek

250units

Costoforderingmaterial,perorder

$400

Annualcostofholdinginventory,asa%ofcost

10%

Numberofweeksinayear

48

Whatistheeconomicorderquantity,tothenearestunit?

()

A:316units

B:2,191units

C:693units

D:1,549units

答案:2,191units

Ifthefirstin,firstoutmethodofpricinghadbeenused,thevalueoftheissueon9Septemberwouldhavebeen:()

A:$350

B:$395

C:$420

D:$355

答案:$355

FIFOpricesmaterialsissuesatthepricesofthenewestitemsininventory,andvaluesclosinginventoryatthevalueofthemostoldestitemsininventory.

A:錯(cuò)B:對(duì)

答案:錯(cuò)

第四章測(cè)試

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

A:2,080

B:2,400(2,000+400)

C:1,920(400+2,000–480)

D:2,000(noadjustment)

答案:2,080

Whichofthefollowingisunlikelytobecontainedwithabudgetmanual?()

A:Sellingoverheadbudget

B:Organisationalstructures

C:Administrativedetailsofbudgetpreparation

D:Objectivesofthebudgetaryprocess

答案:Sellingoverheadbudget

Whichofthefollowingisnotafunctionalbudget?()

A:Productionbudget

B:Sellingcostbudget

C:Distributioncostbudget

D:Cashbudget

答案:Cashbudget

Whichofthefollowingmaybeconsideredtobeobjectivesofbudgeting?

(

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

A:(ii)and(iii)only

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

C:Allofthem

D:(i)and(iii)only

答案:(i),(ii)and(iv)only

第五章測(cè)試

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

A:$3.12

B:$2.86

C:$2.40

D:$3.43

答案:$3.43

Whatisanattainablestandard?()

A:Astandardwhichincludesnoallowanceforlosses,wasteandinefficiencies.Itrepresentsthelevelofperformancewhichisattainableunderperfectoperatingconditions.

B:Astandardwhichisbasedoncurrentlyattainableoperatingconditions.

C:Astandardwhichiskeptunchanged,toshowthetrendincosts.

D:Astandardwhichincludessomeallowanceforlosses,wasteandinefficiencies.Itrepresentsthelevelofperformancewhichisattainableunderefficientoperatingconditions.

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.()

A:$265,250

B:$262,750

C:$252,250

D:$256,750

答案:$262,750

ExtractsfromHCo’srecordsforJuneareasfollows.Whatisthetotaldirectlabourcostvariance?

A:$1,920(A)

B:$1,920(F)

C:$1,536(A)

D:$1,536(F)

答案:$1,920(A)

Astandardmarginalcostingsystem:

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

A:(i)and(ii)only

B:(i)and(iii)onlyC:(ii)and(iii)only

D:(i),(ii)and(iii)

答案:(ii)and(iii)only

第六章測(cè)試

ThefollowinginformationrelatestoPLimitedat31December20X0.

$

Inventories1,550

Short-termpayables2,100

Receivables1,300

Cashatbank1,250

WhichofthefollowingisthequickratioforPLimitedtotwodecimalplaces?()

A:0.74

B:0.62

C:1.21

D:1.95

答案:1.21

Whichofthefollowingisanon-financialperformancemeasure?()

A:Cashflow

B:Revenue

C:Shareprice

D:Deliverytime

答案:Deliverytime

ThefollowinginformationrelatestoPLimitedat31December20X4.

$

Revenue