大学MOOC 管理会计F2(双语)(青岛理工大学琴岛学院)1452071269 最新慕课完整章节测试答案
Chapter 10 Process costing
文章目录
Chapter10 Test
1、单选题：
Information relating to two processes (F and G) was as follows:Process Normal loss as % of Input input liters output litres F 8 65,000 58,900 G 5 37,500 35,700For each process, was there an abnormal loss or an abnormal gain?
选项：
A: Process F Process G Abnormal gain Abnormal gain
B: Process F Process G Abnormal gain Abnormal loss
C: Process F Process G Abnormal loss Abnormal gain
D: Process F Process G Abnormal loss Abnormal loss
答案: 【 Process F Process G Abnormal loss Abnormal gain】
2、单选题：
A cleaning fluid is produced by a series of process. The following information relates to the final process:Opening WIP 2000litresClosing WIP 1500litresInput 42300litresTransfer to finished goods stock 40100litresNormal loss 400litresThe abnormal loss is:
选项：
A: 800 litres
B: 1300litres
C: 1800litres
D: 2300litres
答案: 【 2300litres】
3、单选题：
A company uses process costing to value its output and all materials are input at the start of the process. The following information relates to the process for one month: Input 3,000 units Opening stock 400 units Losses 10% of input is expected to be lost Closing stock 200 units How many good units were output from the process if actual losses were 400 units?
选项：
A: 2,800 units
B: 2,900 units
C: 3,000 units
D: 3,200 units
答案: 【 2,800 units】
4、单选题：
In a process account, how are abnormal losses valued?
选项：
A: At their scrap value
B: The same as good production
C: At the cost of raw materials
D: The same as normal losses
答案: 【 The same as good production】
5、单选题：
Perth operates a process costing system. The process is expected to lose 25% of input and this can be sold for $8 per kg. Inputs for the month were: Direct materials 3,500 kg at a total cost of $52,500 Direct labour $9,625 for the period There is no opening or closing work in progress in the period. Actual output was 2,800 kg. What is the valuation of the output?
选项：
A: $44,100
B: $49,700
C: $58,800
D: $56,525
答案: 【 $58,800】
6、单选题：
A company uses process costing to value output. During the last month the following information was recorded: Output: 2,800 kg valued at $7.50/kg Normal loss: 300 kg which has a scrap value of $3/kg Actual loss: 200 kg What was the value of the input?
选项：
A: $22,650
B: $21,900
C: $21,600
D: $21,150
答案: 【 $21,150】
7、单选题：
Which of the following statements about process losses are correct? (i) Units of normal loss should be valued at full cost per unit (ii) Units of abnormal loss should be valued at their scrap value
选项：
A: (i) only
B: (ii) only
C: Both of them
D: Neither of them
答案: 【 Neither of them】
8、单选题：
A company which operates a process costing system had work in progress at the start of last month of 300 units (valued at $1,710) which were 60% complete in respect of all costs. Last month a total of 2,000 units were completed and transferred to the finished goods warehouse. The cost per equivalent unit for costs arising last month was $10. The company uses the FIFO method of cost allocation. What was the total value of the 2,000 units transferred to the finished goods warehouse last month?
选项：
A: $19,910
B: $20,000
C: $20,510
D: $21,710
答案: 【 $19,910】
9、单选题：
Which of the following best describes the term’ equivalent units’ when using the FIFO method?
选项：
A: The number of units worked on during a period including the opening and closing stock units.
B: The number of whole units worked on during a period ignoring the levels on completion of opening and closing stock units.
C: The number of effective whole units worked on during a period allowing for the levels of completion of opening and closing stock units.
D: The total number of whole units started during a period ignoring the opening stock units as these were started in the previous period.
答案: 【 The number of effective whole units worked on during a period allowing for the levels of completion of opening and closing stock units.】
10、单选题：
The following information relates to questions 10 and 11:A company operates a process costing system using the FIFO method of valuation. No losses occur in the process. All materials are input at the commencement of the process. Conversion costs are incurred evenly through the process.The following data relate to last period: Units Degree of completionOpening work in progress 2,000 60%Total number of units completed 14,000Closing work in progress 3,000 30% $Costs arising:Materials 51,000Conversion 193,170What was the total number of units input during last period?
选项：
A: 12,000
B: 13,000
C: 15,000
D: 17,000
答案: 【 15,000】
11、单选题：
What was the value of the closing work in progress for last period?
选项：
A: $21,330
B: $21,690
C: $22,530
D: $22,890
答案: 【 $22,890】
12、单选题：
The following information relates to questions 12 and 13. A company makes a product in two processes. The following data is available for the latest period,for process 1. Opening work in progress of 200 units was valued as follows. Material $2,400 Labour $1,200 Overhead $400 No losses occur in the process. Units added and costs incurred during the period: Material $6,000 (500 units) Labour $3,350 Overhead $1,490 Closing work in progress of 100 units had reached the following degrees of completion: Material 100% Labour 50% Overhead 30% The company uses the weighted average method of inventory valuation.How many equivalent units are used when calculating the cost per unit in relation to overhead?
选项：
A: 500
B: 600
C: 630
D: 700
答案: 【 630】
13、单选题：
What is the value of the units transferred to process 2?
选项：
A: $7,200
B: $13,200
C: $14,840
D: $15,400
答案: 【 $13,200】
14、单选题：
Ally Co has the following information available on Process 9: Process 9 account $ $Input 10,000kg 59,150 Finished goods 8,000kg 52,000 Closing WIP 2,000kg 7,150 59,150 59,150How many equivalent units were there for closing WIP?
选项：
A: 1,000
B: 2,000
C: 1,100
D: 1,200
答案: 【 1,100】
15、单选题：
340 litres of chemical X were produced in a period. There is a normal loss of 10% and an abnormal loss of 5% of the material input into the process.How many litres of material were input into the process during the period?
选项：
A: 377 litres
B: 400 litres
C: 380 litres
D: 358 litres
答案: 【 400 litres】
Chapter 4 Cost behaviour
Chapter4 Test
1、单选题：
The following diagram represents the behaviour of one element of cost:
Which ONE of the following statements is consistent with the above diagram?
选项：
A: Annual factory power cost where the electricity supplier sets a tariff based on a fixed charge plus a constant unit cost for consumption but subject to a maximum annual charge.
B: Weekly total labour cost when there is a fixed wage for a standard 40 hour week but overtime is paid at a premium rate.
C: Total direct material cost for a period if the supplier charges a lower unit cost on all units once a certain quantity has been purchased in that period.
D: Total direct material cost for a period where the supplier charges a constant amount per unit for all units supplied up to a maximum charge for the period.
答案: 【 Annual factory power cost where the electricity supplier sets a tariff based on a fixed charge plus a constant unit cost for consumption but subject to a maximum annual charge.】
2、单选题：
A cost is described as staying the same over a certain activity range and then increasing but remaining stable over a revised activity range in the short term. What type of cost is this?
选项：
A: A fixed cost
B: A variable cost
C: A semi-variable cost
D: A stepped fixed cost
答案: 【 A stepped fixed cost】
3、单选题：
When total purchases of raw material exceed 30,000 units in any one period then all units purchased, including the initial 30,000, are invoiced at a lower cost per unit.Which of the following graphs is consistent with the behaviour of the total materials cost in a period?
选项：
A: 
B: 
C: 
D: 
答案: 【 】
4、单选题：
The following information for advertising and sales has been established over the past six months: Month Sales Revenue Advertising expenditure $’000 $’0001 155 3 2 125 2.5 3 200 6 4 175 5.5 5 150 4.5 6 225 6.5 Using the high-low method which of the following is the correct equation for linking advertising and sales from the above data?
选项：
A: sales revenue = 62,500 + (25* advertising expenditure)
B: advertising expenditure = –2,500 + (0.04 * sales revenue)
C: sales revenue = 95,000 + (20 * advertising expenditure)
D: advertising expenditure = –4,750 + (0.05 * sales revenue)
答案: 【 sales revenue = 62,500 + (25* advertising expenditure)】
5、单选题：
An organisation has the following total costs at two activity levels: Activity level (units) 17,000 22,000 Total costs ($) 140,000 170,000Variable cost per unit is constant in this range of activity and there is a step up of $5,000 in the total fixed costs when activity exceeds 18,000 units.What is the total cost at an activity level of 20,000 units?
选项：
A: $155,000
B: $158,000
C: $160,000
D: $163,000
答案: 【 $160,000】
6、单选题：
A manufacturing company has four types of cost (identified as T1, T2 , T3 and T4). The total cost for each type at two different production levels is: Cost type Total cost for 125 units Total cost for 180 units $ $T1 1,000 1,260 T2 1,750 2,520 T3 2,475 2,826 T4 3,225 4,644 Which two cost types would be classified as being semi-variable?
选项：
A: T1 and T3
B: T1 and T4
C: T2 and T3
D: T2 and T4
答案: 【 T1 and T3】
7、单选题：
Reginald is the manager of production department M in a factory which has ten other production departments. He receives monthly information that compares planned and actual expenditure for department M. After department M, all production goes into other factor