大学MOOC 业绩管理F5(青岛理工大学琴岛学院)1452297167 最新慕课完整章节测试答案
Chapter 2 Cost Concepts（成本分类）
Test-Lesson 2
1、单选题：
Which of the following costs belongs to direct
labor costs?
选项：
A: Wages paid to automobile assembly workers
B: Salaries paid to maintenance workers
C: Salaries paid to janitors
D: Salaries paid to security guards
答案: 【 Wages paid to automobile assembly workers】
2、单选题：
Which of the following costs would be considered
a period rather than a product cost in a manufacturing company?
选项：
A: Manufacturing equipment
depreciation.
B: Property taxes on corporate headquarters.
C: Direct materials costs.
D: Electrical costs to light the production facility.
答案: 【 Property taxes on corporate headquarters.】
3、单选题：
Which of the following costs belongs to Selling
and Administrative Costs?
选项：
A: Direct Labor Cost
B: Direct Material Cost
C: Depreciation of manufacturing equipment
D: Sales Commissions
答案: 【 Sales Commissions】
4、单选题：
Racing Bicycle Company produces and sells a
single type of mountain bike. The beginning finished inventories are $130,000. Cost
of bikes manufactured this year is $760,000. Ending finished goods inventories
are $150,000. What is the cost of goods sold for this year?
选项：
A: $20,000.
B: $740,000.
C: $780,000.
D: $760,000.
答案: 【 $740,000.】
5、单选题：
Which of the following is not true about cost
classification？
选项：
A: Costs and benefits that differ between alternatives are relevant in a decision.
B: Costs that can be easily and conveniently traced to a specified cost object are direct costs
C: The most commonly used classifications of cost behavior are differential costs, opportunity costs and sunk costs.
D: For the purpose of preparing financial statements, costs can be classified as product or period costs.
答案: 【 The most commonly used classifications of cost behavior are differential costs, opportunity costs and sunk costs.】
6、单选题：
Suppose that you bought an automobile that cost
$10,000 two years ago. Suppose that your car could be sold now for $5,000. You
are trying to decide whether to drive or take the train to Kuala Lumpur to
attend a concert. You have ample cash to do either, but you don’t want to waste
money needlessly. Which of the following costs is relevant to this decision？
选项：
A: the cost of the train ticket
B: annual cost of licensing your car
C: the historical purchasing cost of $10,000
D: the market price of $5,000 in the second-hand market.
答案: 【 the cost of the train ticket】
7、多选题：
Which of the following costs would be variable
with respect to the number of cones sold at a Baskins & Robbins shop?
(There may be more than one correct answer.)
选项：
A: The cost of lighting the store.
B: The wages of the store manager.
C: The cost of ice cream.
D: The cost of napkins for customers.
答案: 【 The cost of ice cream.;
The cost of napkins for customers.】
8、判断题：
Manufacturing companies purchase finished goods
from suppliers for resale to customers
选项：
A: 正确
B: 错误
答案: 【 错误】
9、判断题：
Consistent with the matching principle, product
costs are initially assigned to an inventory account on the balance sheet.
选项：
A: 正确
B: 错误
答案: 【 正确】
10、判断题：
When expressed on a per unit basis, a fixed cost
is inversely related to activity.
选项：
A: 正确
B: 错误
答案: 【 正确】
11、判断题：
Manufacturing overhead consist of indirect labor
costs and indirect material costs.
选项：
A: 正确
B: 错误
答案: 【 错误】
12、判断题：
Costs incurred for depreciation, property taxes,
utilities, and insurance associated with its selling and administrative
functions are included as part of manufacturing overhead.
选项：
A: 正确
B: 错误
答案: 【 错误】
13、判断题：
Finished goods consist of units of product that
are partially complete, but will require further work to be saleable to
customers.
选项：
A: 正确
B: 错误
答案: 【 错误】
14、判断题：
Manufacturing companies calculate cost of goods
sold as Beginning Finished Goods Invento