产销不平衡是导致变动成本法与完全成本法存在诸多差异的最直接、最根本的原因。( )
答案是：我的答案： √
亏损产品一定要停产。( )。
答案是：我的答案： ×
弹性预算是以一个确定的业务量水平作为编制基础。( )
答案是：我的答案： ×
在任何情况下,边际成本和变动成一致。( )。
答案是：我的答案： ×
超过保本点以上的安全边际所提供的边际贡献就是利润。( )
答案是：我的答案： √
相关成本和无关成本的区分并不是绝对的。( )
答案是：我的答案： √
现代管理会计的重要特征是严格遵循公认会计原则。( )
答案是：我的答案： ×
Variances:
（2.5分）2.5 分
A、
are quantitative expressions of action plans
B、
provide feedback by comparing results w
答案是：我的答案：C
Budgets:
（2.5分）2.5 分
A、
are quantitative expressions of action plans
B、
provide feedback by comparing results
答案是：我的答案：A
某公司本年度目标净利润3000万元，所得税率为25%，产品变动成本率为40%，产品固定成本为1400万元，为了达到目标利润，该公司至少应销售（ ）万元。
（2.5分）2.5 分
A、
9000
B、
560
答案是：我的答案：B
27
（ ）属于财务预算
（2.5分）2.5 分
A、
销售预算
B、
生产预算
C、
现金预算
D、
人工预算
答案是：我的答案：C
既对成本负责,又对收入负责的责任中心,被称为( )（2.5分）2.5 分
A、
成本中心
B、
利润中心
C、
投资中心
D、
责任中心
答案是：我的答案：B
以现有生产经营条件处于最优状态为基础确定的最低水平的成本,称为( )。（2.5分）2.5 分
A、
理想标准成本
B、
正常标准成本
C、
现实标准成本
D、
以上都不对
答案是：我的答案：A
年度预算的编制起点是( )。（2.5分）2.5 分
A、
生产预算
B、
现金预算
C、
销售预算
D、
直接材料预算
答案是：我的答案：C
下列属于无关成本的是( )（2.5分）2.5 分
A、
重置成本
B、
机会成本
C、
边际成本
D、
共同成本
答案是：我的答案：D
在经济决策中应由中选的最优方案负担的、按所放弃的次优方案潜在收益计算的那部分资源损失。就是所谓( )。（2.5分）2.5 分
A、
增量成本
B、
机会成本
C、
专属成本
D、
沉没成本
答案是：我的答案：B
直接材料、直接人工、变动性制造费用三项合计后称( )。（2.5分）2.5 分
A、
变动成本
B、
变动生产成本
C、
变动销售成本
D、
制造费用
答案是：我的答案：B
在各种盈亏临界图中,( )更符合变动成本法的思路。（2.5分）2.5 分
A、
传统式
B、
贡献毛益式
C、
利量式
D、
单位式
答案是：我的答案：B
在成本性态历史资料分析法的具体应用方法中,计算结果最为精确的方法是( )。（2.5分）2.5 分
A、
高低点法
B、
散布图法
C、
一元直线回归法
D、
以上都一样
答案是：我的答案：C
( )是本-量-利分析最基本的假设,是本-量-利分析的出发点。（2.5分）2.5 分
A、
相关范围假设
B、
模型线性假设
C、
产销平衡假设
D、
品种结构不变假设
答案是：我的答案：A
两个可供选择方案之间预期成本差异是( )。（2.5分）2.5 分
A、
边际成本
B、
变动成本
C、
机会成本
D、
差量成本
答案是：我的答案：D
管理会计的服务侧重于( )（2.5分）2.5 分
A、
股东
B、
外部集团
C、
债权人
D、
企业内部的管理人员
答案是：我的答案：D
在各种盈亏临界图中，（ ）更符合变动成本法的思路。
（2.5分）2.5 分
A、
传统式
B、
贡献毛益式
C、
利量式
D、
单位式
答案是：我的答案：B
（ ）是本-量-利分析最基本的假设，是本-量-利分析的出发点。
（2.5分）2.5 分
A、
相关范围假设
B、
模型线性假设
C、
产销平衡假设
答案是：我的答案：A
管理会计的服务侧重于（ ）
（2.5分）2.5 分
A、
股东
B、
外部集团
C、
债权人
D、
企业内部的管理人员
答案是：我的答案：D
下列说法正确的是（ ）。
（2.5分）2.5 分
A、
管理会计是经营管理型会计，财务会计是报账型会计
B、
管理会计是报账型会计，财务会计是经营管理型会计
C、
管理会计为对外报告
答案是：我的答案：A
管理会计的服务侧重于
（2.5分）2.5 分
A、
股东
B、
外部集团
C、
债权人
D、
企业内部的管理人员
答案是：我的答案：D
下列说法正确的是（ ）
（2.5分）2.5 分
A、
管理会计是经营管理型会计，财务会计是报账型会计
B、
管理会计是报账型会计，财务会计是经营管理型会计
C、
管理会计为对外报告会计
答案是：我的答案：A
Possible definitionsof invested capital include total assets employed and stockholders’ equity.
答案是：正确答案：√
In measuring income,either the net book value or the gross book value can be used.
答案是：正确答案：×
In measuring the performance of a divisionmanager, stockholders. equity should not be used as the amount of investedcapi
答案是：正确答案：√
Most companies useresidual income in evaluating projects, not ROI.
答案是：正确答案：×
In general, use ofresidual income or EVA will promote goal congruence and lead to betterdecisions than using ROI.
答案是：正确答案：√
In general, forcompanies using ROI, the most profitable divisions have more incentive toinvest in new projects than do t
答案是：正确答案：×
When companies maximizeresidual income, they are maximizing their rate of return, a percentage.
答案是：正确答案：×
When a companymeasures performance using residual income, managers tend to invest in anyproject earning more than the co
答案是：正确答案：√
EVA = adjustedafter-tax operating income – (cost of invested capital – a percentage xadjusted average invested capital).
答案是：正确答案：√
ROI tells us how much acompany’s after-tax operating income exceeds what it is paying for capital.
答案是：正确答案：×
Cost of capital isthe company’s cost of capital multiplied by the amount of the investment.
答案是：正确答案：×
Increasing capitalturnover is one of the advantages of implementing the JIT philosophy.
答案是：正确答案：√
Capital turnover can beincreased by decreasing investment.
答案是：正确答案：√
Return on sales canbe increased by increasing expenses.
答案是：正确答案：×
Capital turnover =revenue / invested capital
答案是：正确答案：√
Return on sales =revenue / income.
答案是：正确答案：×
ROI= return on sales / capital turnover.
答案是：正确答案：×
In all ROIcalculations, invested capital should be measured as an average for the periodunder review.
答案是：正确答案：√
ROI = income (orprofit) / investment.
答案是：正确答案：√
The income percentage of revenue is determined by multiplying return on investment by the capital turnover.
答案是：正确答案：×
The amount of income generated by the investment is a better test of profitability than the return on investment.
答案是：正确答案：×
The followinginformation pertains to Polk Company:
Current assets $100,0
答案是：正确答案： D
The followinginformation pertains to Webster Company:
Current assets $10
答案是：正确答案： C
The followinginformation pertains to Calhoun Company:
Current assets $10
答案是：正确答案： B
The followinginformation pertains to Stewart Company:
Current assets $10
答案是：正确答案： A
【单选题】
The following information pertains to Clark Company:
Currentassets
答案是：正确答案： D
【单选题】
The following information pertains to Gable Company:
Current assets
答案是：正确答案： C
The following information pertains to Gloria Company:
Currentassets $200,000 Cur
答案是：正确答案： B
The assetsection of the January 1, 20X7, balance sheet of Petticoat Company includes amachine which was acquired on Janu
答案是：正确答案： A
【单选题】
The asset section of the January 1, 20X9, balance sheet of Big Valley Company includes a machine which was acquir
答案是：正确答案： A
The assetsection of the January 1, 20X9, balance sheet of Big Valley Company includes amachine which was acquired on Jan
答案是：正确答案： D
【单选题】
The followinginformation pertains to Milton Company:
答案是：正确答案： D
The followinginformation pertains to Newhart Company:
答案是：正确答案： A
【单选题】
26. The followinginformation pertains to Tyler Company:
Tota
答案是：正确答案： C
【单选题】
The followinginformation pertains to Moore Company:
答案是：正确答案： B
【单选题】
The followinginformation pertains to Bundy Company:
答案是：正确答案： D
【单选题】
_______________is the original cost of an asset less any accumulated depreciation.
A、Net book value
B、
答案是：正确答案： A
【单选题】
Identify which ofthe following definitions of invested capital is not recommended for measuringthe performance of
答案是：正确答案： B
【单选题】
Invested capitalcan mean any of the following, except:
A、total assets
B、total assets less current liabili
答案是：正确答案： C
The followinginformation pertains to Saturn Company:
答案是：正确答案： D
【单选题】
The followinginformation pertains to Caravan Company:
Totalas
答案是：正确答案： B
【单选题】
Residual incomeis defined as:
A、net income less "imputed" interest
B、sales less expenses
C、income divide
答案是：正确答案： A
【单选题】
____________________would not increase return on investment.
A、A decrease in inventories
B、An increa
答案是：正确答案： D
_______________ is the result of the calculation which divides income by revenue.
A、Return on sales
B、Residual i
答案是：正确答案： A
An improvement in eithercapital turnover or return on sales, without changing the other, will alsoimprove the:
答案是：正确答案： D
【单选题】
ROI is computed as:
A、income percentage of revenue x return on sales
B、capital turnover x return on sales
答案是：正确答案： B
【单选题】
______________ is a measure of incomeor profit divided by the investment required to obtain that income or profit
答案是：正确答案： C
【单选题】
The followinginformation is available for the Hodge Podge Company:
答案是：正确答案： B
The followinginformation is available for the Bumbling Company:
Sale
答案是：正确答案： C
The following information is available for the Sting Company:
Sales
答案是：正确答案： A
【单选题】
The followinginformation is available for the Copeland Company:
答案是：正确答案： B
【单选题】
The followinginformation is available for the Leno Company:
S
答案是：正确答案： C
【单选题】
The following information is available for the Soupy Company:
答案是：正确答案： A
【单选题】
Gonzalez Company’s after-tax operating incomewas $882 million. Total assets were$4,900 million and stockholder’s
答案是：正确答案： A
Lincoln Company paid $8 million cash for research anddevelopment. EVA capital was computed as$20 million. Lincoln Comp
答案是：正确答案： C
【单选题】
Identify which of the followingadjustments to after-tax operating income is used to approximate cash income.
答案是：正确答案： D
Angelo Company’s revenues are $300 on investedcapital of $240. Expenses are currently85% of sales. If Angelo Company c
答案是：正确答案： D
【单选题】
Foreman Company’s revenues are $300 on investedcapital of $240. Expenses are currently84% of sales. If Foreman
答案是：正确答案： B
Tyson Company’s revenues are $300 and investedcapital is $240. Expenses are currently80% of sales. Tyson Company’s cur
答案是：正确答案： A
Sales forecasts areusually prepared under the direction of the top sales executive.
答案是：正确答案：√
The sales budget isthe responsibility of line management.
答案是：正确答案：√
A sales budget is aprediction of sales under a given set of conditions.
答案是：正确答案：×
The operating budgetis a better measure of a company’s overall performance than is the financialbudget.
答案是：正确答案：√
Line operatingmanagers usually prepare and use the operating budget.
答案是：正确答案：√
The cash budgetbegins with the ending cash balance from the previous period.
答案是：正确答案：√
Managers want a very large cash balance possible atall times.
答案是：正确答案：×
The working capitalcycle moves from cash to inventory to receivables and back to cash.
答案是：正确答案：√
If cash availableplus net cash receipts minus disbursements is negative, then borrowing isnecessary.
答案是：正确答案：√
The beginningavailable cash balance equals the beginning cash balance + the minimum cashbalance desired.
答案是：正确答案：×
Depreciation expenseis usually subtracted as an operating expense to calculate budgeted ending cashon hand.
答案是：正确答案：×
Examples of expenses driven by sales volume includerent and insurance.
答案是：正确答案：×
Budgeted purchases =beginning inventory + cost of goods sold – desired ending inventory.
答案是：正确答案：×
Accurate sales forecasting is essential to effectivebudgeting.
答案是：正确答案：√
The first step inpreparing the master budget is generally the preparation of the budgeted incomestatement.
答案是：正确答案：×
Cash collections from customers include thecurrent month’s cash sales plus collections on credit sales.
答案是：正确答案：√
The master budgeting process summarizes the keydecisions regarding all aspects of the company’s value chain.
答案是：正确答案：√
Budgeting may usenonfinancial terms.
答案是：正确答案：√
A budget is anexample of an informal business plan.
答案是：正确答案：×
A budget is a qualitative expression of a plan ofaction.
答案是：正确答案：×
The major drawback ofusing historical results for judging current performance is that inefficienciesmay be concealed in
答案是：正确答案：√
An operating budgetis the major part of a master budget that focuses on the income statement andits supporting schedules
答案是：正确答案：√
A capital budget is aperiodic business plan that includes a coordinated set of detailed operatingschedules and financial
答案是：正确答案：×
Budgets are a manager’stool to plan, understand, and control operations.
答案是：正确答案：√
The financial budgets of a nonmanufacturingcompany include the capital budget, thecash budget, and the budgeted
答案是：正确答案：√
In ventory turnover is the average number of times a consumer buys a particular productper year.
答案是：正确答案：×
In retail sales, the limiting resource is often floor space.
答案是：正确答案：√
If the limiting factor is demand (i.e., unit of sales), the more profitableproduct is the one with the higher contributi
答案是：正确答案：√
Scarceresources include labor hours.
答案是：正确答案：√
Ascarce resource limits the production or sale of a product or service.
答案是：正确答案：√
Unavoidablecosts do not include common costs.
答案是：正确答案：×
Unavoidablecosts are never relevant in deciding whether to eliminate a product or department.
答案是：正确答案：√
In deciding whether to add or drop newproducts, services, or departments, managers should emphasize the option that ma
答案是：正确答案：√
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