大学MOOC 管理会计(华东交通大学)1206701831 最新慕课完整章节测试答案

CH10test

1、单选题：
An entity makes two joint products, A and B, in a common process. The opening inventory is $1,000, and the input costs in the current period is $22,000. The closing inventory is $3,000. At the split-off point, 4,000 units of A and 6,000 units of B are produced. ‏ ‏If costs are apportioned between joint products on a physical unit basis, what was the cost apportioned to product A ?   ‏‌‏
选项：
A: $8,000
B: $8,800
C: $10,000
D: $12,000
答案: 【 $8,000 】

2、单选题：
A process produces two products A and B in equal physical quantities. A and B are sold at split off point for $5 per kg and $8 per kg respectively. There are no further costs after the split off point. If joint costs are apportioned on a relative sales value basis, which of the following statements is true?      ‍ ‍‍
选项：
A: Product A will have the higher return on sales ratio(operating margin)
B:  The cost per kg will be the same for both products
C: The cost per kg of product A will be higher than that of product B
D: Both products will have the same return on sales ratio(operating margin)
答案: 【 Both products will have the same return on sales ratio(operating margin)】

3、单选题：
Which of the following is not the limitation of physical measurement?‍
选项：
A: Not suitable when the products are in different states
B: Not take into account the relative income-earning potentials of the individual products 
C:  All the products has to be saleable at the split-off point 
D: May lead to a situation where one product is very profitable while the one is incurring losses
答案: 【  All the products has to be saleable at the split-off point 】

4、多选题：
Which of the following is not  true? ​
选项：
A:  A by product is a product produced at eh sames time as other products which has a relatively low volume compared with the other products.
B: Since a by product is a saleable item it should be separately costed in the process account, and should absorb some of the process costs. 
C: Costs incurred prior to the point of separation are known as the common or joint costs.
D: The relative sales value method is the most widely used method of apportioning joint costs.
答案: 【  A by product is a product produced at eh sames time as other products which has a relatively low volume compared with the other products.;
Since a by product is a saleable item it should be separately costed in the process account, and should absorb some of the process costs. 】

5、多选题：
Which of the following is  acceptable for accounting for by products?   ‌‌
选项：
A:  Net realisable value of the by product is deducted from the cost of the main product.
B:  Sales value of the by-product is deducted from the cost of the main product.
C:  By-product income less post-separation costs is added to the sales of the main product
D:  Pre-separation costs are apportioned to the by product to calculate its profit
答案: 【  Net realisable value of the by product is deducted from the cost of the main product. ;
 Sales value of the by-product is deducted from the cost of the main product. ;
 By-product income less post-separation costs is added to the sales of the main product】

6、判断题：
The point where the joint products are separately identifiable is called as split-off point.‌
选项：
A: 正确
B: 错误
答案: 【 正确】

7、判断题：
When the further process cost is higher than the additional revenue, it is worthwhile to further produce.‎ ‎​‎
选项：
A: 正确
B: 错误
答案: 【 错误】

8、填空题：
A by-product is an incidental product from a process which has an _______ value compared to the main products.‍
答案: 【 insignificant】

CH11test

1、单选题：
‍Which of the following is not true about ABC? ‍‍‍
选项：
A:  It is easy and simple to explain ABC to non-financial staff  
B: ABC is of limited benefit for a business whose overhead is volume related.
C:  Benefits obtained from ABC may not justify the costs. 
D: The choice of activities and cost drivers might be inappropriate.
答案: 【  It is easy and simple to explain ABC to non-financial staff  】

2、单选题：
​Which of the following is not part of the TQM process?  ‍​‍
选项：
A: Establishing standards of quality for a product/service 
B:  Establishing procedures to ensure these standards are met in a suitably high proportion of cases. 
C:   Establishing a desire mark-up. 
D:  Monitoring the actual quality 
答案: 【   Establishing a desire mark-up. 】

3、单选题：
Which of the following would be classified as an external failure cost? ‌(i) complain investigation and processing‌(ii) product recalls‌(iii)rectification costs‌‌(iv)product quality audit‌‌‌
选项：
A: All of the above 
B:  only (i) and (ii)  
C:  only (ii) and (iii)  
D:  only (i) and (iv) 
答案: 【  only (i) and (ii)  】

4、单选题：
Which stage of the product life cycle do the following features refer to ?  ‍     New competitors ‍     Customer feedback received‍     New distribution outlets being found‍     Product quality improvements made‍‌‍
选项：
A:  Growth
B: maturity  
C:  decline
D: introduction 
答案: 【  Growth】

5、单选题：
‍Which of the following best describe target costing ? ‍‍‍
选项：
A: Target costing calculates a selling price by adding a profit margin to the cost 
B:  Target costing involves setting a selling price by reference to the market and then deducting your desired profit margin to leave you with a target cost 
C:  Target costing calculates a target cost by deducting a profit margin from a desired selling price 
D:  Target costing involves setting a selling price by reference to the market and then adding your desired profit margin to leave you with a target cost. 
答案: 【  Target costing involves setting a selling price by reference to the market and then deducting your desired profit margin to leave you with a target cost 】

6、多选题：
.Which of the following are the benefits of ABC?    ​​​​
选项：
A: ABC produce more meaningful product costs
B: ABC recognizes the greater complexity of cost drivers
C: ABC is cheap to establish
D: ABC allows costs to be allocated more meaningful with the use of cost drivers
答案: 【 ABC produce more meaningful product costs;
ABC recognizes the greater complexity of cost drivers;
ABC allows costs to be allocated more meaningful with the use of cost drivers】

7、判断题：
A chain coffee shop has implemented a TQM system to ensure high quality and consistency across all outlets. As part of the scheme, the chain offers a free replacement drink to any customer not completely satisfied with their purchase.‎‌The costs of providing replacement drinks are an external failure cost.‎‌‎‌‎
选项：
A: 正确
B: 错误
答案: 【 正确】

8、填空题：
‍A product is in the stage of its life cycle which is typified by falling prices but good profit margins due to high sales volumes . This stage is the stage of ______.‏‍‏
答案: 【 maturity】

CH12test

1、单选题：
‍Which of the following related to the stage of introduction is true?‎‍‎
选项：
A: The unit cost is high
B: The production quantity is high
C: The advertising expense is low
D: The revenue is high
答案: 【 The unit cost is high】

2、单选题：
‌ Based on the last 8 periods, the underlying trend of sales is Y=700-3X. If the 9th period has a seasonal factor of +30, assuming an additive forecasting model, then the forecast for that period, in whole units is ‎‌‎
选项：
A: 673
B: 703 
C: 676
D: 706
答案: 【 703 】

3、单选题：
‏1. If the relationship between production costs and output is connected by the linear relationship Y=100X +40,000, What is 100?‌‏‌
选项：
A: The number of units produced
B: The total production costs
C: The fixed production costs
D: The variable cost per unit
答案: 【 The variable cost per unit】

4、单选题：
‍Which of the following related with the forecast is true?​‍​
选项：
A: The less data available, the less reliable the forecast
B: The further into the future, the more reliable the forecast
C: The pattern of the trend is guaranteed to continue in the future
D: The pattern of seasonal variation is always not affected by the random variation.
答案: 【 The less data available, the less reliable the forecast】

5、多选题：
‌Which of the following is the stages of product life cycle?‌‌‌
选项：
A: Maturity 
B:  decline
C: growth
D: perishability 
答案: 【 Maturity ;
 decline;
growth】

6、多选题：
‍Which of the following is the components of time series?‏‍‏
选项：
A: seasonal variation
B: random variation
C: trend
D:  correlation
答案: 【 seasonal variation;
random variation;
trend】

7、判断题：
‌When one variable increases, the other variable also increases. These two variables are considered as being correlated. ‌‌‌
选项：
A: 正确
B: 错误
答案: 【 正确】

8、判断题：
‏Weighting is used to reflect the importance of each item in the index.‏‏‏
选项：
A: 正确
B: 错误
答案: 【 正确】

9、填空题：
‏______ variation is the difference between actual and trend figures(additive model)‌‏ ‌‏‌
答案: 【 seasonal】

10、填空题：
​When the correlation coefficient is equal to 1, these two variables are _____  _____  correlated.​​​
答案: 【 perfectly, positively】

13.1budgeting(2)

1、单选题：
‎编制全面预算的基础是（    ）‍
选项：
A: 直接材料预算
B: 直接人工预算
C: 生产预算
D: 销售预算
答案: 【 销售预算】

2、多选题：
‍在管理会计中，构成全面预算内容的有（    ）‌
选项：
A: 业务预算
B: 财务预算
C: 专门决策预算
D: 零基预算
答案: 【 业务预算 ;
财务预算;
专门决策预算】

13.2methodsofbudgeting(2)

1、单选题：
‏随着业务量的变动作机动调整的预算是（    ）​
选项：
A: 滚动预算
B: 弹性预算
C: 增量预算
D: 零基预算
答案: 【 弹性预算】

2、多选题：
‏编制预算的方法按其业务量基础的数量特征不同，可分为（   ）‎
选项：
A: 固定预算
B: 零基预算
C: 滚动预算
D: 弹性预算
答案: 【 固定预算 ;
弹性预算】

CH13test

1、单选题：
‏资本支出预算是（     ）‌
选项：
A: 财务预算
B: 生产预算
C: 专门决策预算
D: 业务预算
答案: 【 专门决策预算】

2、单选题：
​全面预算按其涉及的业务活动领域分为财务预算和（  ）‌
选项：
A: 业务预算
B: 销售预算
C: 生产预算
D: 现金预算
答案: 【 业务预算】

3、单选题：
​在成本习性分析的基础上，分别按照一系列可能达到的预计业务量水平编制的能适应多种情况的预算是（   ）‍
选项：
A: 固定预算 
B: 弹性预算
C: 增量预算
D: 滚动预算
答案: 【 弹性预算】

4、单选题：
‍在基期成本费用水平的基础上，结合预算期业务量及有关降低成本的措施，通过调整有关原有成本项目而编制的预算，称为（   ）​
选项：
A: 弹性预算 
B: 零基预算
C: 增量预算
D: 滚动预算
答案: 【 增量预算】

5、单选题：
‍滚动预算的基本特点是（     ）‍
选项：
A: 预算期是相对固定的 
B: 预算期是连续不断的
C: 预算期与会计年度一致
D: 预算期不可随意变动
答案: 【 预算期是连续不断的】

6、单选题：
​编制弹性成本预算的关键在于(    )‌
选项：
A: 分解制造费用
B: 确定材料标准耗用量
C: 选择业务