2020 Management Accounting(哈尔滨商业大学) 最新满分章节测试答案
- Chapter 9 Job, batch and service costing Chapter9 Test
- Chapter1 Accounting for management Chapter1 Test
- Chapter2 Sources of data Chapter2 Test
- Chapter3 Cost classification Chapter3 Test
- Chapter 4 Cost behaviour Chapter4 Test
- Chapter 5 Accounting for materials Chapter5 Test
- Chapter 6 Accounting for labour Chapter6 Test
- Chapter 7 Accounting for overhead Chapter7 Test
- Chapter 8 Absorption and marginal costing Chapter8 Test
- Chapter 10 Process costing Chapter10 Test
- Chapter12 Forecasting Chapter12 Test
- Chapter 11 Process costing, joint product and by-product Chapter11 Test
- Chapter 13 Budgeting Chapter13 Test
- Chapter 14 The budgetary process Chapter14 Test
- Chapter 16 Methods of project appraisal Chapter16 Test
- Chapter 15 Making budgets work Chapter15 Test
- Chapter 18 Sale variances and operating statements Chapter18 Test
- Chapter 17 Standard costing and cost variances chapter17 Test
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本课程起止时间为:2020-03-02到2020-06-12
本篇答案更新状态:已完结
Chapter 9 Job, batch and service costing Chapter9 Test
1、 问题:Which one of the following are characteristics of job costing?
选项：
A:Customer-driven production
B:Multiple products produced simultaneously in small groups
C:Homogeneous products
D:Each order is of generally for a long duration
答案: 【Customer-driven production】
2、 问题:The following items may be used in costing batches. 1. Actual material cost 2. Actual manufacturing overheads 3. Absorbed manufacturing overheads 4. Actual labour cost Which of the above are contained in a typical batch cost?
选项：
A:1, 2 and 4 only
B:1 and 4 only
C:1, 3 and 4 only
D:1, 2, 3 and 4
答案: 【1, 3 and 4 only】
3、 问题:Which of the following costing methods is most likely to be used by a company involved in the manufacture of liquid soap?
选项：
A:Batch costing
B:Service costing
C:Job costing
D:Process costing
答案: 【Process costing】
4、 问题:A company operates a job costing system. Job number 1012 requires $45 of direct materials and $30 of direct labour. Direct labour is paid at the rate of $7.50 per hour. Production overheads are absorbed at a rate of $12.50 per direct labour hour and non-production overheads are absorbed at a rate of 60% of prime cost.What is the total cost of job number 1012?
选项：
A:$170
B:$195
C:$200
D:$240
答案: 【$170】
5、 问题:Consider the following statements:(i) Job costing is only applicable to service organisations.(ii) Batch costing can be used when a number of identical products are manufactured together to go into finished stock.Is each statement TRUE or FALSE?
选项：
A: Statement (i) Statement (ii) False False
B:Statement (i) Statement (ii) False True
C:Statement (i) Statement (ii) True True
D:Statement (i) Statement (ii) True False
答案: 【Statement (i) Statement (ii) False True】
6、 问题:Which of the following would be considered a service industry?(i) an airline company(ii) a railway company(iii) a firm of accountants
选项：
A:(i) and (ii) only
B:(i) and (iii) only
C:(ii) and (iii) only
D:(i), (ii) and (iii)
答案: 【(i), (ii) and (iii)】
7、 问题:Which of the following would be appropriate cost units for a passenger coach company? (i) Vehicle cost per passenger-kilometre (ii) Fuel cost for each vehicle per kilometre (iii) Fixed cost per kilometre
选项：
A:(i) only
B:(i) and (ii) only
C:(i) and (iii) only
D:(ii) and (iii) only
答案: 【(i) and (ii) only】
8、 问题:A firm makes special assemblies to customers’ orders and job costing. The data for the period are: Job No.AA10 Job No.BB15 Job No.CC20 $ $ $Opening WIP 26,800 42,790 0Material added in period 17,275 0 8,500Labour for the period 14,500 3,500 24,600The budgeted overhead for the period were $126,000.Overhead are absorbed on the basis of labour costs. What overhead should be added to job No CC20 for the period?
选项：
A:$24,600
B:$65,157
C:$72,761
D:$126,000
答案: 【$72,761】
9、 问题:A firm makes special assemblies to customers’ orders and job costing. The data for the period are: Job No.AA10 Job No.BB15 Job No.CC20 $ $ $Opening WIP 26,800 42,790 0Material added in period 17,275 0 8,500Labour for the period 14,500 3,500 24,600The budgeted overhead for the period were $126,000.Overhead are absorbed on the basis of labour costs.Job NoBB15 was completed and delivered during the period and the firm wishes to earn 33 1/3% profit on sales. What is the selling price of job NoBB15?
选项：
A:$69,435
B:$75,521
C:$84,963
D:$138,870
答案: 【$84,963】
10、 问题:A firm makes special assemblies to customers’ orders and job costing. The data for the period are: Job No.AA10 Job No.BB15 Job No.CC20 $ $ $Opening WIP 26,800 42,790 0Material added in period 17,275 0 8,500Labour for the period 14,500 3,500 24,600The budgeted overhead for the period were $126,000.Overhead are absorbed on the basis of labour costs.What was the approximate value of closing WIP at the end of the period?
选项：
A:$58,575
B:$101, 675
C:$147,965
D:$217,323
答案: 【$217,323】
11、 问题:Which of the following is NOT a characteristic of service costing?
选项：
A:High levels of direct costs as a proportion of total costs
B:Intangibility of output
C:Use of composite cost units
D:Can be used for internal services as well as external services
答案: 【High levels of direct costs as a proportion of total costs】
12、 问题:Last year, Bryan Air carried excess baggage of 250,000 kg over a distance of 7,500 km at a cost of $3,750,000 for the extra fuel. What is the cost per kg-km?
选项：
A:$0.002 per kg-km
B:$2.00 per kg-km
C:$33.33 per kg-km
D:$500.00 per kg-km
答案: 【$0.002 per kg-km】
13、 问题:Which of the following are likely to use service costing? (i) A college (ii) A hotel (iii) A plumber
选项：
A: (i), (ii) and (iii)
B:(i) and (ii)
C:(ii) only
D:(ii) and (iii) only
答案: 【(i) and (ii)】
14、 问题:For operational purposes, for a company operating a fleet of delivery vehicles, which of the following cost units would the most useful?
选项：
A: Cost per mile run
B: Cost per driver hour
C:Cost per tonne mile
D:Cost per kilogram carried
答案: 【Cost per tonne mile】
Chapter1 Accounting for management Chapter1 Test
1、 问题:The following statements refer to qualities of good information: (i) It should be communicated to the right person.(ii) It should always be completely accurate before it is used(iii) It should be understandable by the recipient.Which of the above statements are correct?
选项：
A:(i) and (ii) only
B:(i) and (iii) only
C:(ii) and (iii) only
D:(i), (ii) and (iii)
答案: 【(i) and (iii) only】
2、 问题:Which of the following is correct?
选项：
A:Qualitative data is numerical information only.
B:Information can only be extracted from external sources.
C:Operational Information gives details of long-term plans only.
D:Data can be either discrete or continuous.
答案: 【Data can be either discrete or continuous.】
3、 问题:Which of the following would be best described as a short term tactical plan?
选项：
A:Reviewing cost variances and investigate as appropriate
B:Comparing actual market share to budget
C:Lowering the selling price by 15%
D:Monitoring actual sales to budget
答案: 【Lowering the selling price by 15%】
4、 问题:The following statements relate to business objectives: (i) The short-term objectives of an organisation are described in very general terms. (ii) Corporate objectives relate to the organisation as a whole. (iii) It is possible for a division of an organisation to have its own specific objectives. Which of the above are correct?
选项：
A:(i) and (ii) only
B:(i) and (iii) only
C:(ii) and (iii) only
D:(i), (ii) and (iii)
答案: 【(ii) and (iii) only】
5、 问题:Which of the following could be carried out by higher level management? (i) making short term decisions (ii) defining the objectives of the business (iii) making long run decisions
选项：
A:(i), (ii) and (iii)
B:(i) and (ii) only
C:(i) and (iii) only
D:(ii) and (iii) only
答案: 【(i), (ii) and (iii)】
6、 问题:The following statements refer to strategic planning:(i) It is concerned with quantifiable and qualitative matters.(ii) It is mainly undertaken by middle management in an organisation.(iii) It is concerned predominantly with the long term.Which of the statements are correct?
选项：
A:(i) and (ii) only
B:(i) and (iii) only
C:(ii) and (iii) only
D: (i), (ii) and (iii)
答案: 【(i) and (iii) only】
7、 问题:Which of the following statements are correct? (i) Strategic information is mainly used by senior management in an organisation. (ii) Productivity measurements are examples of tactical information. (iii) Operational information is required frequently by its main users.
选项：
A:(i) and (ii) only
B:(i) and (iii) only
C:(ii) and (iii) only
D:(i), (ii) and (iii)
答案: 【(i), (ii) and (iii)】
8、 问题:The following statements relate to financial accounting or to cost and management accounting: (i) The main users of financial accounting information are external to an organisation. (ii) Cost accounting is part of financial accounting and establishes costs incurred by an organisation. (iii) Management accounting is used to aid planning, control and decision making. Which of the statements are correct?
选项：
A:(i) and (ii) only
B:(i) and (iii) only
C:(ii) and (iii) only
D:(i), (ii) and (iii)
答案: 【(i) and (iii) only】
9、 问题:Which of the following is NOT CORRECT?
选项：
A:Cost accounting can be used for stock valuation to meet the requirements of internal reporting only.
B:Management accounting provides appropriate information for decision-making, planning, control and performance evaluation.
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