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1、江西财经大学12-13学年第二学期期中考试试卷试卷代码：12504授课课时：64课程名称：CostAccounting适用对象：11国会一&三I・Multiple-choices(30points)(1).Whichofthefollowingjobpositionsisastaffposition?A.controllerB.productionvicepresidentC.productionsupervisorD.assemblyforeman(2).Theinsurancepaidonthefa
2、ctoryisA.adirectcostifthecostobjectisthefactory.B.anindirectcostifthecostobjectistheproductproduced.C.couldbeeitheradirectcostoranindirectcost,dependingonthecostobject-D.allofthese.(3).InJITmanufacturing,eachoperationproducesA.onlywhatisnecessaryforthesu
3、cceedingoperations.B.allthatitcantooffsetfixedcosts.C・afixedpercentageinexcessoforderstoensureadequatequalitystock.D.allthatitcaninordertobuildinventories.(4).AllofJillEnterprise^operationsarehousedinonebuildingwiththecostsofoccupyingthebuildingaccumulat
4、edinaseparateaccount-ThetotalcostsincurredinMayamountedto$24,000・Thecompanyallocatesthesecostsonthebasisofsquarefeetoffloorspaceoccupied.Administrativeoffices,salesoffices,andfactoryoperationsoccupy9,000,6,000,and30,000squarefeet,respectively.Howmuchwill
5、beclassifiedasaproductcostforMay?A.$4,800B.$3,200C.$16,000D.$24,000(5).Ifbeginningwork-in-processinventoryis$120,000,endingwork-in-processinventoryis$160,000,costofgoodsmanufacturedis$400,000,anddirectmaterialsusedare$100,000,whataretheconversioncosts?A.
6、$140,000B.$280,000C.$300,000A.$340,000(1).WhichofthefollowingstatementsisTRUEaboutrelevantrange?A.Whencostsreachalevelabovetherelevantrange,theyareconsideredappropriateforanalysis.B.Linearestimatesofaneconomistscurvilinearcostfunctionisonlyvalidwithinthe
7、relevantrange.C.Whencostsreachalevelbelowtherelevantrange,theyareconsideredappropriateforanalysis.D.Thenonlinearrelevantrangeisignored,andonlythosecostsoutsideofthisrangemaybeconsidered.(2).Thefollowinginformationisprovided:$690,00046,00050,000$170,00023
8、0,000120,000100,00080,000EstimatedmanufacturingoverheadEstimatedmachinehoursActualmachinehoursworkedActualcostsincuircd:IndirectmaterialsIndirectlaborUtilitiesInsuranceRentRefertothedata.Theamountofoverappliedorunderapplie
