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1、长江大学国际学院2011-2012学年度第1学期管理会计学试卷考试方式：闭卷 满分：100分 时间：2小时 姓名： 学号： 班级： 专业： 考生注意： 1、 所有考题请回答在考卷指定位置上； 2、请考生务必把专业、班级、学号及姓名填写在试卷上。Single choiceMultiple-choiceJudgmentCalculationObtained marksI Single Choice （1 15 = 15）1.Several factors affect the classification of a cost as direct or indirect. ( )A. The mat
2、eriality of the cost in questionB. Cost allocationC. Cost assignmentD. Cost object2.A ( ) remains unchanged in total for a given time period, despite wide changes in the related level of total activity or volume.A. Variable cost B. Fixed cost C. Direct cost D. Indirect cost3.If your inventory balanc
3、e at the beginning of the month was 1,000,you bought $300 during the month ,and sold 300 during the month, what would be the balance at the end of the month. （ ）A. $1000 B. $800 C. $1200 D. $200 4.The total costs is the sum of fixed costs and variable costs. Fixed costs is 2,000 at all quantities of
4、 units sold within the relevant range, variable cost per unit is 150, so total costs at 40 units sold equal ( )A. $7,800 B. $8,000 C. $6,800 D. $5,0005. At the breakeven point, operating income is by definition ( ) A. $1 B. $0 C. Not sure D. - $16.Operating leverage describes the effects that fixed
5、costs have on changes in operating income as changes occur in units sold and contribution margin. Contribution margin is $3,600.Operating income is $1,600,the degree of operating leverage is ( )A. 2.25 B. 1.67 C. 0.67 D. 17.The simplest form of quantitative analysis to “fit”a line to data points is
6、the high-low method.Cost Driver:Machine-Hours(X)Indirect Manufacturing labor costsHighest observation of cost driver 80$2,000Lowest observation of cost driver20800Difference60$1200The high-low estimate of the cost function is ( )A. $230+$14X B.$400+$20X C. $230+$14.98X D.$200+420X8.ABC company produ
7、ction candy, the unit cost data such as table.itemssumDirect Materials$55.00Direct Labor$15.00Variable Manufacturing Overhead$10.00Contribution margin ration is 20%, please use the Variable Costs Addition Method,the sale price of candy is ( )A.$50.00 B$100.00 C.$45.00 D.$56.009.( ) is any cost that
8、is primarily subject to the influence of a given responsibility center manager for a given period.A. The opportunity cost B. The sunk costC. The controllable cost D. The quality cost10. The starting point for the operating budget is generally ( )A. The product budget B. The profit budgetC. The costs
9、 budget D. The revenues budget11.Various cost-behavior patterns. Select the graph that matches the numbered manufacturing cost data. Indicate by letter which graph best fits the situation or item described.Electricity bill-a flat fixed charge, plus a variable cost after a certain number of kilowatt-
10、hours are used, in which the quantity of kilowatt-hours used varies proportionately with quantity of units produced. ( ) A B C D12. which arent the categories of costs associated with goods for sale.( )A. Purchasing costsB. Ordering costsC. Postsales-service costsD. Carrying costs13. In the Top-spin
11、, he carbon-fiber machine costs 200,000，has a five-year expected useful lift and generates $100,000 uniform cash flow each year. he payback period is ( )A.2 years B.1 years C. 3.8 years D.4 years14. Various cost-behavior patterns. Select the graph that matches the numbered manufacturing cost data. I
12、ndicate by letter which graph best fits the situation or item described.City water bill, which is computed as follows: First 1,000,000 gallons $1,000 flat fee Next 10,000 gallons $0.003 per gallon used Next 10,000gallons $0.006 per gallon used Next 10,000gallons $0.009 per gallon used And so on and
13、so on The gallons of water used vary proportionately with the quantity of production.( ) A B C D15. The selling prices computed under cost-plus pricing are prospective prices. Suppose Astes initial product design results in a $750 full cost for Provalue.Assuming a 12% marup, Astel sets a prospective price of ( ) A. $780 B. $660 C. $825 D.$840 Multiple-choice （4 9= 36）1. Recording the costs of resources acquired and used
