大学MOOC MA管理会计(广东财经大学华商学院)1453123192 最新慕课完整章节测试答案
Chapter 10a Budgeting
文章目录
- Chapter 10a Budgeting
- Chapter 5 Accounting for materials
- Chapter 6 Accounting for labour
- Chapter 7a Accounting for overheads
- Chapter 8a Process costing
- Chapter 8b Process costing, joint product and by-product
- Chapter 9a Job, batch and service costing
- Chapter1 Accounting for management
- Chapter2 Sources of data
- Chapter3a Cost classification
- Chapter7b absorption and marginal costing
- Part E Standard costing
- Part F Performance Measurement
Chapter10a Test
1、单选题：
Which of the following is the budget committee not responsible for?
选项：
A: Preparing functional budgets
B: Timetabling the budgetary operation
C: Allocation responsibility for budgetary preparation
D: Monitoring the budgeting process
答案: 【 Preparing functional budgets】
2、单选题：
Which of the following would probably not be contained in a budget manual?
选项：
A: A timetable for budget preparation
B: The production cost budget
C: An organization chart
D: Specimen budgetary control reports
答案: 【 The production cost budget】
3、单选题：
Which of the following are purposes of a budget? (i) establishing strategic options (ii) motivating management (iii) establishing long term objectives (iv) planning operations
选项：
A: (i) and (iii) only
B: (i) and (iv) only
C: (ii) and (iv) only
D: (ii), (iii) and (iv) only
答案: 【 (ii) and (iv) only】
4、单选题：
Which of the following best describes a principal budget factor?
选项：
A: A factor that affects all budget centres.
B: A factor that is controllable by a budget centre manager.
C: A factor which limits the activities of an organisation.
D: A factor that the management accountant builds into all budgets.
答案: 【 A factor which limits the activities of an organisation. 】
5、单选题：
What does the statement 'sales is the principal budget factor' mean?
选项：
A: The level of sales will determine the level of cash at the end of the period
B: The level of sales will determine the level of profit at the end of the period
C: The company's activities are limited by the level of sales it can achieve
D: Sales is the largest item in the budget
答案: 【 The company's activities are limited by the level of sales it can achieve】
6、单选题：
Which of the following BEST describes the purpose of a flexible budget?
选项：
A: To ensure managers are motivated
B: To facilitate control by establishing a budget relevant to actual activity levels
C: To facilitate control by preventing discretionary expenditure
D: To enable accurate reforecasting when actual costs are known
答案: 【 To facilitate control by establishing a budget relevant to actual activity levels】
7、单选题：
The following statements relate to fixed budgets and flexible budgets. (i) If production levels far exceed those anticipated, relying on a fixed budget is likely to result in massive variances (ii) Flexible budgets assist management control by providing dynamic, comparable information (iii) Flexible budgets are always superior to fixed budgets Which statements are true?
选项：
A: (i) only
B: (i) and (ii) only
C: (ii) and (iii) only
D: (i), (ii) and (iii)
答案: 【 (i) and (ii) only】
8、单选题：
The budgeted variable cost per unit was $2.75.When output was 18,000 units, total expenditure was $98,000 and it was found that fixed overhead were $11, 000 over budget whilst variable costs were in line with budget.What was the amount budgeted for fixed costs?
选项：
A: $37,500
B: $48,500
C: $49,500
D: $87,000
答案: 【 $37,500】
9、单选题：
QT Co manufactures a single product and an extract from their flexed budget for production costs is as follows. Activity level(80%) Activity level (90%) $ $ Direct material 2,400 2,700 Labour 2,120 2,160 Production overhead 4,060 4,080 8,580 8,940 What would the total production cost allowance be in a budget flexed at the 83% level of activity? (to the nearest $)
选项：
A: $6,266
B: $6,888
C: $8,586
D: $8,688
答案: 【 $8,688】
10、单选题：
Which of the following statements are true? (i) A flexed budget allows businesses to evaluate a manager's performance more fairly (ii) A fixed budget is useful for defining the broad objectives of the organisation (iii) Relying on fixed budgets alone would usually give rise to massive variances
选项：
A: (i) and (iii) only
B: (i) and (ii) only
C: (ii) and (iii) only
D: (i), (ii) and (iii)
答案: 【 (i), (ii) and (iii)】
Chapter 5 Accounting for materials
Chapter5 Test
1、单选题：
The following relate to procedures for materials: 1. Check the goods received note 2. Raise a stores requisition note 3. Update the stores ledger account for the purchase 4. Raise a purchase order What would be the correct order of the above when in the process of purchasing and using materials?
选项：
A: 4, 2, 1, 3
B: 2, 1, 3, 4
C: 4, 1, 3, 2
D: 1, 4, 3, 2
答案: 【 4, 1, 3, 2】
2、单选题：
Which of the following statements is correct?
选项：
A: A stores ledger account will be updated from a goods received note only.
B: A stores requisition will only detail the type of product required by a customer.
C: The term ‘lead time’ is best used to describe the time between receiving an order and paying for it.
D: To make an issue from stores authorisation should be required.
答案: 【 To make an issue from stores authorisation should be required. 】
3、单选题：
Which of the following is correct with regard to stocks? (i) Stock-outs arise when too little stock is held. (ii) Safety stocks are the level of units maintained in case there is unexpected demand. (iii) A reorder level can be established by looking at the maximum usage and the maximum lead-time.
选项：
A: (i) and (ii) only
B: (i) and (iii) only
C: (ii) and (iii) only
D: (i), (ii) and (iii)
答案: 【 (i), (ii) and (iii)】
4、单选题：
A domestic appliance retailer maintains a central warehouse from which the outlets are supplied. The following information is available for part SF525.Average sales 75 per dayMaximum sales 95 per dayMinimum sales 50 per dayLead time 12-18 dayRe-order quantity 1,750 Based on the data above, at which level of stocks would a replenishment order be issued?
选项：
A: 600 units
B: 1,125 units
C: 1,710 units
D: 1,750 units
答案: 【 1,710 units】
5、单选题：
A domestic appliance retailer maintains a central warehouse from which the outlets are supplied. The following information is available for part SF525.Average sales 75 per dayMaximum sales 95 per dayMinimum sales 50 per dayLead time 12-18 dayRe-order quantity 1,750Based on the data above, what is the maximum stock level?
选项：
A: 1,750 units
B: 2,275 units
C: 2,860 units
D: 2,900 units
答案: 【 2,860 units】
6、单选题：
Moura uses the economic order quantity formula (EOQ) to establish its optimal reorder quantity for its single raw material. The following data relates to the stock costs: Purchase price: $15 per item Carriage costs: $50 per order Ordering costs: $5 per order Storage costs: 10% of purchase price plus $0.20 per unit per annum Annual demand is 4,000 units.What is the EOQ to the nearest whole unit?
选项：
A: 153 units
B: 170 units
C: 485 units
D: 509 units
答案: 【 509 units】
7、单选题：
A company determines its order quantity for a raw material by using the Economic Order Quantity (EOQ) model. What would be the effects on the EOQ and the total annual holding cost of a decrease in the cost of ordering a batch of raw material?
选项：
A: EOQ Total annual holding cost Higher Lower
B: EOQ Total annual holding cost Higher Higher
C: EOQ Total annual holding costLower Higher
D: EOQ Total annual holding costLower Lower
答案: 【 EOQ Total annual holding costLower Lower 】
8、单选题：
When considering the economic batch quantity model what does (1–D/R) represent?
选项：
A: The rate at which production decreases.
B: The rate at which production increases.
C: The rate at which stock decreases.
D: The rate at which stock increases.
答案: 【 The rate at which stock increases. 】
9、单选题：
What is the economic batch quantity used to establish?Optimal
选项：
A: reorder quantity
B: reorder level
C: cumulative production quantity
D: stock level for production
答案: 【 cumulative production quantity】
10、单选题：
Where on the graph would you read off the value for the economic order quantity?
选项：
A: At point A
B: At point B
C: At point C
D: At point D
答案: 【 At point C】
11、单选题：
G Co makes the following purchases and sales. 1 January Purchases 4,000 units for $10,000 31 January Purchases 1,000 units for $2,00015 February Sales 3,000 units for $13,000 28 February Purchases 1,500 units for $3,750 14 March Sales 500 units for $1,200 At 31 March which of the following closing inventory valuations using FIFO is correct?
选项：
A: $8,000
B: $7,500
C: $7,000
D: $6,500
答案: 【 $7,000】
12、单选题：
G Co makes the following purchases and sales. 1 January Purchases 4,000 units for $10,000 31 January Purchases 1,000 units for $2,000 15 February Sales 3,000 units for $13,000 28 February Purchases 1,500 units for $3,750 14 March Sales 500 units for $1,200 At 31 March which of the following closing inventory valuations using LIFO is correct?
选项：
A: $6,500
B: $7,000
C: $7,500
D: $8,000
答案: 【 $7,500】
13、单选题：
A wholesaler had opening inventory of 300 units of product Emm valued at $25 per unit at the beginning of January. The following receipts and sales were recorded during January. Date 2 Jan 12 Jan 21 Jan 29 Jan Receipts 400 Issues 250 200 75 The purchase cost of receipts was $25.75 per unit. Using a weighted average method of valuation, calculate the value of closing inventory at the end of January.
选项：
A: $11,550
B: $4,492
C: $4,192
D: $9,550
答案: 【 $4,492】
14、单选题：
A firm has a high level of stock turnover and uses the FIFO (first in first out)issue pricing system. In a period of rising purchase prices, the closing stock valuation is :
选项：
A: close to current purchase prices
B: based on the prices of the first items received
C: much lower than current purchase prices
D: the average of all goods purchased in the period
答案: 【 close to current purchase prices】
15、单选题：
Which of the following functions are fulfilled by a goods received note (GRN)? (i) Provides information to update the inventory records on receipt of goods (ii) Provides information to check the quantity on the supplier's invoice (iii) Provides information to check the price on the supplier's invoice
选项：
A: (i) and (ii) only
B: (i) and (iii) only
C: (ii) and (iii) only
D: (i) only
答案: 【 (i) and (ii) only 】
Chapter 6 Accounting for labour
测试（1）
1、单选题：
Topic：Direct or Indirect Costs?Employee A is a carpenter and normally works 36 hours per week. The standard rate of pay is $3.60 per hour. A premium of 50% of the basic hourly rate is paid for all overtime hours worked. During the last week of October, Employee A worked for 42 hours. The overtime hours worked were for the following reasons:Machine breakdown: 4 hours To complete a special job at the request of a customer: 2 hoursHow much of Employee A’s earnings for the last week of October would have been treated as direct wages?
选项：
A: $162.00
B: $129.60
C: $140.40
D: $151.20
答案: 【 $140.40】
测验3
1、填空题：
Labour turnover rate：Revolving Doors Inc had a staff of 2,000 at the beginning of 20X1 and, owing to a series of redundancies caused by the recession, 1,000 at the end of the year. Voluntary redundancy was taken by 1,500 staff at the end of June, 500 more than the company had anticipated, and these excess redundancies were immediately replaced by new joiners.
答案: 【 33%】
测验4
1、单选题：
Budgeted and actual production data for the year that has just ended are as follows.Product Budgeted production Actual productionUnits Standard machine hours UnitsW 15,000 3,000 12,000X 20,000 8,000 25,000Y 14,000 7,000 16,000Z 6,000 9,000 5,000Total machine hours worked in the period amounted to 29,000 hours.What was the capacity ratio in the year, as a percentage to one decimal place?
选项：
A: 93.1%
B: 103.3%
C: 105.5%
D: 107.4%
答案: 【 107.4%】
2、单选题：
Budgeted and actual production data for the year that has just ended are as follows.Product Budgeted production Actual productionUnits Standard machine hours UnitsW 15,000 3,000 12,000X 20,000 8,000 25,000Y 14,000 7,000 16,000Z 6,000 9,000 5,000Total machine hours worked in the period amounted to 29,000 hours.What was the efficiency ratio in the year, as a percentage to one decimal place?
选项：
A: 96.2%
B: 103.3%
C: 103.9%
D: 107.4%
答案: 【 96.2%】
测验（3）
1、单选题：
What does the labour cost graph below depict?
选项：
A: A piece rate scheme with a minimum guaranteed wage
B: A straight piece rate scheme
C: A straight time rate scheme
D: A differential piece rate scheme
答案: 【 A piece rate scheme with a minimum guaranteed wage】
2、填空题：
Topic：Piecework
An employee is paid $5 per piecework hour produced. In a 35 hour week they produce the following output.
Required
Calculate the employee's pay for the week.
答案: 【 $237.50】
3、填空题：
Topic：Remuneration MethodsA company operates a premium bonus scheme for its employees of 50% of the time saved compared with the standard time allowance for a job, at the normal hourly rate. The data relating to Job 999 completed by an employee is as follows:Allowed time for Job 999 12 hoursTime taken to complete Job 999 10 hoursNormal hourly rate of pay $15AnswerWhat is the total pay of the employee for Job 1206 for the 10 hours spent on Job 999?
答案: 【 $165】
Chapter 7a Accounting for overheads
Chapter7 Test
1、单选题：
Which of the following is correct when considering the allocation, apportionment and reapportionment of overheads in an absorption costing situation?
选项：
A: Only production related costs should be considered.
B: Allocation is the situation where part of an overhead is assigned to a cost centre.
C: Costs may only be reapportioned from production centres to service centres.
D: Any overheads assigned to a single department should be ignored.
答案: 【