高级管理会计模拟试题 (双语)

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1、ⅠPleasechoosethebestanswerstothefollowingquestions.(20points)1Ahigh-costactivitymightprompteffortstoredesignoreliminatethatactivityentirely,aprocesscalled().AcontinuousimprovementBreengineeringCfunctionalanalysisDvalueengineering2Thecostsassociatedwith

2、theresourcesacquiredorcontractedforinadvanceofwhentheactualworkisdoneare(). Afixedcots Bfixedresources CcommittedcostsDcommittedresources 3Whichisthecostdriverofbatch-levelactivities()？　AlaborhoursBproductspecificationCmaterialquantityprocessed　　Dnumbe

3、rofitemsinapurchaseorder4Whichisthebestactivitycostdriveriftheactivityissupportingexistingproducts()?　Anumberofproducts　BnumberofproductionrunsCnumberofsetups　Dnumberofmachinehours5Forasalesactivity,suchassupportexistingcustomers,wecoulduse()asatransac

4、tiondriver.　AcostpercustomerhourBactualcostpercustomerCcostpercustomer　Dnumberofmachinehours6Whatarethecharacteristicsoflowcost-to-servecustomers?()AordercustomproductsBunpredictableorderarrivalsCpayslowlyDelectronicprocessing7Whatarethebigfactorslimit

5、ingtheapplicabilityofeconomists’pricingmodel?()AdifficultyinestimatingthedemandcurveB difficultytouseinrealityCdifficultyinestimatingthecostcurveDdifficultyinidentifyingthecostdrivers8Asupplieroftelephoneserviceschargesafixedlinerentalperperiod.Thefirs

6、t10hoursoftelephonecallsbythecustomerarefree,afterthatallcallsarechargedataconstantrateperminuteuptoamaximum,thereafterallcallsintheperiodareagainfree.Whichofthefollowinggraphsdepictsthetotalcosttothecustomerofthetelephoneservicesinaperiod?()9Thetotalc

7、ostofproductionfortwolevelsofactivityisasfollows:　　Level1Level2　　Production（units）3,0005,000　　Totalcost（$）6,7509,250Thevariableproductioncostperunitandthetotalfixedproductioncostbothremainconstantintherangeofactivityshown.Whatisthevariableproductioncos

8、tperunit?()　　A$0.80　　B$1.25　　C$1.85　　D$2.25　10Whichmeasurestakethecostofcapitalintoaccount?()AROE　　　BRI　　　CROI　DEVA11Ahigh-costactivitymightprompteffortstomaketheactivitymoreefficientandlesscostly,aprocesscalled().Acontinuousimprovement