《Cost and Management Accounting期末考试A卷》由会员分享，可在线阅读，更多相关《Cost and Management Accounting期末考试A卷（3页珍藏版）》请在金锄头文库上搜索。
1、Cost and Management Accounting 期末考试 A 卷一、 选择题 （共 20 题，每题 1.5 分）1. A management representative interviews the manager of the firms tennis ball line and the tennis ball machine operators. The objective is to define a cost standard that each of these parties believes is the best result that could be ac
2、hieved assuming that nothing went wrong. What sort of standard is being set?a. Authoritative ideal standardb. Participative ideal standardc. Authoritative currently attainable standardd. Participative currently attainable standard2. Number the following steps in forming a master budget in the correc
3、t order:_ Create master budget_ Create long-term plans_ Create short-term plans_ Analyze the internal and external environment_ Form strategic goals3. Which of the following groups is most likely to introduce slack into a budget?a. Board of directorsb. Top Managementc. Budget committeed. Middle and
4、lower management 4. Exponential smoothinga. places the greatest emphasis on the most recent data set.b. places the greatest emphasis on the earliest data set.c. places the same value on every data set.d. forecasts the dependent variable by increasing the R-squared value. 5. Sensitivity analysis can
5、be used for all the following except:a. figuring out potential outcomes if probabilities are different than anticipated.b. figuring out how to best allocate limited resources among alternatives.c. figuring out whether slight differences in anticipated events will affect a decision.d. figuring out wh
6、ether changes in payoff dollars impact a decision.6. Department B must justify each of its programs annually to its parent agency, which then submits its budget request to the city council. Which budget system is most appropriate?a. Activity-based budgetingb. Continuous (or Rolling) budgetingc. Flex
7、ible budgetingd. Incremental budgetinge. Project budgetingf. Zero-based budgeting7. Which of the following internal pro forma financial statements is usually the last budget prepared at the end of a period?a. Pro forma income statementb. Pro forma balance sheetc. Pro forma statement of stockholders
8、equityd. Cash budget 8. Which of the following budgets is designed to ensure that the company maintains adequate liquidity?a. Overhead budgetb. Sales budgetc. Production/inventory budgetd. Cash budget 9. Which of the following transfer pricing models sets prices at actual cost less all fixed costs?a
9、. Variable costb. Full costc. Market priced. Negotiated price 10. What is the formula for calculating Total Fixed Overhead Variance?a. Total Fixed Overhead Variance = Actual Fixed Overhead Budgeted Fixed Overheadb. Total Fixed Overhead Variance = Actual Fixed Overhead Applied Fixed Overheadc. Total
10、Fixed Overhead Variance = Budgeted Fixed Overhead Applied Fixed Overheadd. Total Fixed Overhead Variance = Budgeted Fixed Overhead Actual Fixed Overhead 11. Which of the following perspectives of the balanced scorecard should every cause-and-effect chain be linked to?a. Financialb. Customerc. Intern
11、al business processd. Learning and growth12. The process time critical success factor would be measured best by which of the following?a. Surveysb. ROIc. Customer returnsd. Turnaround 13. 当采用预算进行绩效评估和费用设定时，预算过程通常会使各部门增加“额外”项目以确保实现预算。这些“额外”项目称为：a. 目标管理b. 战术规划c. 预算松弛d. 延续预算14. 由于实际销售数量和预算销售数量之间的差别导致的差
12、异是：a. 销售量差异b. 静态预算差异c. 弹性预算差异d. 销售组合差异15. 对于计算机键盘制造公司维修部修理生产设备而言，该使用下列哪项评估其绩效？a. 公司预算和实际净收入的差异b. 工厂制造费用差异总计c. 固定制造费用额差异d. 生产部门的响应时间和满意程度16. 处理工厂费用分配不足或过度分配的方法是？a. 按照数量的重要性。b. 分配给销货成本和制成品存货。c. 仅分配到制成品库存。d. 仅分配到销货成本。17. 下列哪项属于现金收入预算？a. 贷款收益b. 债务清偿c. 营业用品d. 利息费用18. 某邮局想要为其大宗邮件分类仓库确立一种成本归集制度，以下哪种方法最合适于这种情况？a. 生命周期成本法b. 作业成本法c. 分步成本法d. 分批成本法19. 使用加权平均法编制生产成本报告共涉及 5 个步骤，请将以下步骤排序：（ ）将总制造成本分配给各个产品（ ）计算总制造成本（ ）计算单位成本（ ）确定约当产量（ ）确定实物流量20. 下列哪一项是将服务部门的成本逐步分摊到生产部门和其他服务部门，并开始于为其他部门提供服务最多的部门，且成本分摊是单向的（只向前分摊，不向后分摊）？a. 直接分配法b. 按步向下分配法c. 交叉分配法d. 间接分配法
