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1、.....长江大学国际学院2011-2012学年度第1学期《管理会计学》试卷考试方式：闭卷满分：100分时间：2小时姓名：学号：班级：专业：考生注意：1、所有考题请回答在考卷指定位置上；2、请考生务必把专业、班级、学号及姓名填写在试卷上。SinglechoiceMultiple-choiceJudgmentCalculationObtainedmarksISingleChoice（1'×15=15'）1.Severalfactorsaffecttheclassificationofacostasdire
2、ctorindirect.()A.ThematerialityofthecostinquestionB.CostallocationC.CostassignmentD.Costobject2.A()remainsunchangedintotalforagiventimeperiod,despitewidechangesintherelatedleveloftotalactivityorvolume.A.VariablecostB.FixedcostC.DirectcostD.Indirectcost3.
3、Ifyourinventorybalanceatthebeginningofthemonthwas＄1,000,youbought$300duringthemonth,andsold＄300duringthemonth,whatwouldbethebalanceattheendofthemonth.（）A.$1000B.$800C.$1200D.$2004.Thetotalcostsisthesumoffixedcostsandvariablecosts.Fixedcostsis＄2,000atallq
4、uantitiesofunitssoldwithintherelevantrange,variablecostperunitis＄150,sototalcostsat40unitssoldequal()A.$7,800B.$8,000C.$6,800D.$5,0005.Atthebreakevenpoint,operatingincomeisbydefinition()学习参考.....A.$1B.$0C.NotsureD.-$16.Operatingleveragedescribestheeffect
5、sthatfixedcostshaveonchangesinoperatingincomeaschangesoccurinunitssoldandcontributionmargin.Contributionmarginis$3,600.Operatingincomeis$1,600,thedegreeofoperatingleverageis()A.2.25B.1.67C.0.67D.17.Thesimplestformofquantitativeanalysisto“fit”alinetodatap
6、ointsisthehigh-lowmethod.CostDriver:Machine-Hours(X)IndirectManufacturinglaborcostsHighestobservationofcostdriver80$2,000Lowestobservationofcostdriver20800Difference60$1200Thehigh-lowestimateofthecostfunctionis()A.$230+$14XB.$400+$20XC.$230+$14.98XD.$200
7、+420X8.ABCcompanyproductioncandy,theunitcostdatasuchastable.itemssumDirectMaterials$55.00DirectLabor$15.00VariableManufacturingOverhead$10.00Contributionmarginrationis20%,pleaseusetheVariableCostsAdditionMethod,thesalepriceofcandyis()A.$50.00B$100.00C.$4
8、5.00D.$56.009.()isanycostthatisprimarilysubjecttotheinfluenceofagivenresponsibilitycentermanagerforagivenperiod.A.TheopportunitycostB.ThesunkcostC.ThecontrollablecostD.Thequalitycost10.Thestartingpointfortheoperatingbudget
