cost accounting test bank chapter 14资料

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1、CostAccounting,15e(Horngren/Datar/Rajan)Chapter14CostAllocation,Customer-ProfitabilityAnalysis,andSales-VarianceAnalysisObjective14.11)CostswhichareNOTeconomicallyfeasibletotracebutwhicharerelatedtoacostobjectareknownas________.A)incrementalcostsB)marginalcostsC)indirectcostsD)variab

2、lecostsAnswer:CDiff:1Objective:1AACSB:Analyticalthinking2)Thereportingandassessmentofrevenuesearnedfromcustomersandthecostsincurredtoearnthoserevenuesis________.A)creditor-ageanalysisB)customer-profitabilityanalysisC)debtor-costanalysisD)customer-turnoveranalysisAnswer:BDiff:1Objecti

3、ve:1AACSB:Analyticalthinking3)Customerrevenuesand________arethedeterminantsofcustomerprofitability.A)customerprofileB)customercostsC)customerlocationD)customerindustryAnswer:BDiff:2Objective:1AACSB:Analyticalthinking4)Thecostofvisitingcustomerswouldmostlikelybeclassifiedasa________.A

4、)customeroutputunit-levelcostB)customerbatch-levelcostC)customer-sustainingcostD)corporate-sustainingcostAnswer:CDiff:1Objective:1AACSB:Analyticalthinking48Copyright©2015PearsonEducation,Inc.5)Costsincurredtohandleeachunitsoldwouldmostlikelybeclassifiedasa________.A)customeroutputuni

5、t-levelcostB)customerbatch-levelcostC)customer-sustainingcostD)corporate-sustainingcostAnswer:ADiff:1Objective:1AACSB:Analyticalthinking6)Thecostofthemanagerofaretaildistributionchannelwouldmostlikelybeclassifiedasa________.A)customer-sustainingcostB)distribution-channelcostC)custome

6、rbatch-levelcostD)corporate-sustainingcostAnswer:BDiff:1Objective:1AACSB:Analyticalthinking7)Costsincurredtoprocessorderswouldmostlikelybeclassifiedasa________.A)customeroutputunit-levelcostB)customerbatch-levelcostC)customer-sustainingcostD)corporate-sustainingcostAnswer:BDiff:1Obje

7、ctive:1AACSB:Analyticalthinking8)Toimprovecustomerprofitability,companiesshouldtrack________.A)onlythefinalinvoicepriceofasaleB)thevolumeoftheproductspurchasedbyeachcustomerC)thelocationofeachcustomerD)thecustomerprofileAnswer:BDiff:2Objective:1AACSB:Analyticalthinking9)Customersmaki

8、nglargecontr