costaccounting第3章课堂练习

《costaccounting第3章课堂练习》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

1、Exercise-Chapter31.Costbehavioranalysisfocusesonhowcostsa.reacttochangesinprofi仁b>changeovertime.c.reacttochangesinactivitylevel.d>bothaandc・2.Asupervisor'ssalaryof$2,000permonthisanexampleofaa>fixedcost>b.variablecostc.stepcost.d.mixedcost.3・Assumingcostsarerepre

2、sentedontheverticalaxisandvolumeofactivityonthehorizontalaxis，whichofthefollowingcostswouldberepresentedbyalinethatisparalleltothehorizontalaxis?a«totaldirectmaterialcostsb.aconsultantpaid$75perhourwithamaximumfeeof$1,200c.employeeswhoarepaid$10perhourandguarantee

3、daminimumweeklywageof$200d.rentonexhibitspaceataconvention4>Ahospitalrequiresonenurseforeacheightpatients.Thisisanexampleofaa.fixedcost.b.variablecostc・stepcost.demixedcost5.Assumethefollowinginformation:VolumeTotalCost80units$1,20088units$1,30096units$1,400Whatis

4、thevariablecostperunit?a.$15.00b・$14.78c・$13.75d.$12.506>Weaknessesofthehigh-lowmethodincludeallofthefollowingEXCEPTa>onlytwoobservationsareusedtodevelopthecostfunctionsb.thehighandlowactivitylevelsmaynotberepresentativesc.themethoddoesnotdetectifthecostbehavioris

5、nonlinear.a.themethodisrelativelycomplexanddifficulttoapply.7>Whichofthefollowingisanexampleofapossiblecostobject?a.aproductb.acustomerc・adepartmentd・allofthese8.Whichofthefollowingexpensesincurredbyadepartmentstoreisadirectcostforthewomenfsshoedepartment?a>thesal

6、espersons1commissionsinthewomen'sshoedepartmentb.thesalariesforindividualsworkingintheaccountingdepartmentc.theadvertisingexpensefortheservicedepartmentd・theallocatedrentexpensefortheclothingdepartment9>Directcostsareincurredforthebenefitofthebusinessasawhole.b>wo

7、uldcontinueevenifaparticularproductwerediscontinued.c>canbeassignedtoproductsonlybyaprocessofallocation.dearethosecoststhatcanbeeasilyandaccuratelytracedtoacostobject.10.WhichofthefollowingcostsincurredbyabusmanufacturerwouldNOTbedirectlyattributabletothefinishedp

8、roduct?a.thewagespaidtoassembly-lineproductionworkersb>thetiresforbusesc.thewindshieldsforbusesdethedepreciationonfactorybuilding11>Whichofthefollowingc