大学MOOC 管理会计学（英文版）(深圳大学)1454541161 最新慕课完整章节测试答案

Test-Lesson10

1、单选题：
‍Which of the following statement is not true?‎
选项：
A: The master budget consists of a number of separate but interdependent budgets that formally lay out the company’s sales, production, and financial goals.
B: The master budget culminates in a cash budget, a budgeted income statement, and a budgeted balance sheet.
C: The first step of budgeting for any type of organizations in any industry is to budget for the operation process.
D: Although operational budgets are adapted according to the industries, the preparation for budgeted income statement, cash and balance sheet are very similar.
答案: 【 The first step of budgeting for any type of organizations in any industry is to budget for the operation process.】

2、单选题：
​Which of the following is not true about operational budget? ‍
选项：
A: Budget sales equal budgeted selling price multiplied with budgeted sales in units.
B: After we have budgeted our sales, we must make sure the production budget is adequate to meet the forecasted sales and to provide for the desired ending inventory.
C: Desired ending inventory in last month becomes beginning inventory in this month
D: The first step in preparing the production budget is to prepare Direct Materials Budget
答案: 【 The first step in preparing the production budget is to prepare Direct Materials Budget】

3、单选题：
‎Which of the following types of manufacturing costs are not included in the overhead budget? ‎
选项：
A: Supervision and maintenance costs
B: Direct labour and direct materials costs
C: Electricity costs
D: Amortization and indirect labour costs
答案: 【 Direct labour and direct materials costs】

4、单选题：
‎Read the information and answer the following three questions.‎‎‎Silifone Manufacturing Company has the following sales budget:‎Month   (in €000)‎January                                                         500‎February                                                       400‎March                                                           550‎April                                                             450‎May                                                              500‎June                                                              470‎ ‎The cash collection schedule of sales has been as follows:‎70%  of sales collected in month of sale‎20%  of sales collected in month following sale‎5% of sales collected in second month following sale‎5% of sales is uncollectible‎‎‎‎What is the ending balance of accounts receivable for May, assuming the uncollectible balance is written off after the second month? ‎
选项：
A: €150,000
B: €172,500
C: €195,000
D: €205,000
答案: 【 €195,000】

5、单选题：
​What are the cash collections for March, 20X7?‍
选项：
A: €465,000
B: €490,000
C: €515,000 
D: €550,000
答案: 【 €490,000】

6、单选题：
‏At the end of August there was $180,000 in inventory. At the end of September there was $190,000 in inventory. During August, $100,000 was paid to suppliers for purchases made in August and $10,000 was paid for purchases made prior to August. September’s cost of goods sold was $420,000. The company pays for 80% of a month’s purchases in the month of the purchase and pays 20% in the month following the purchase. What is the total amount of cash disbursements made in September for purchases? ‏
选项：
A:  €344,000
B: €353,000
C: €361,000
D:  €369,000
答案: 【  €369,000】

7、单选题：
A company has the following incomplete production budget data for the first quarter:‌                               January       February     March‌Expected unit sales              1,000            3,000            4,000‌ ‌In the previous December, ending inventory was 100 units, which was the minimum required, at 10% of projected sales units in the coming month.‌ ‌​What is the expected production in February?‌​‌
选项：
A: 3,000 units
B: 3,100 units
C: 3,400 units
D: 3,600 units
答案: 【 3,100 units】

8、多选题：
‍Which of the following statement is true? There may be more than one correct answer.‌
选项：
A: To make sure that a budget program will be successful, top management must be enthusiastic and committed to the budget process
B: To make sure that a budget program will be successful, top management must not use the budget to blame employees when something goes wrong
C: To make sure that a budget program will be successful, budget targets should be challenging but achievable
D: To make sure that a budget program will be successful, top management must look into any differences between actual results and budget, and employees must be blamed when something goes wrong
答案: 【 To make sure that a budget program will be successful, top management must be enthusiastic and committed to the budget process;
To make sure that a budget program will be successful, top management must not use the budget to blame employees when something goes wrong;
To make sure that a budget program will be successful, budget targets should be challenging but achievable】

9、多选题：
​Which of the following statement is true about budgeted income statement? There may be more than one correct answer.‍
选项：
A: The sales revenue for the budgeted income statement comes from the sales budget.
B: The cost of goods sold, on a per unit basis, for the budgeted income statement, comes from the ending finished goods inventory budget.
C: The selling and administrative expenses for the budgeted income statement come from the S & A budget.
D: The interest expense for the budgeted income statement comes from the production budget.
答案: 【 The sales revenue for the budgeted income statement comes from the sales budget.;
The cost of goods sold, on a per unit basis, for the budgeted income statement, comes from the ending finished goods inventory budget.;
The selling and administrative expenses for the budgeted income statement come from the S & A budget.】

10、判断题：
‌A budget is a detailed quantitative plan for acquiring and using financial and other resources over a specified forthcoming time period.‎
选项：
A: 正确
B: 错误
答案: 【 正确】

11、判断题：
‌Planning involves developing objectives and preparing various budgets to achieve those objectives‎
选项：
A: 正确
B: 错误
答案: 【 正确】

12、判断题：
‏Budgeting is the act of preparing a budget, while budgetary control is the use of budgets to control an organization’s activities​
选项：
A: 正确
B: 错误
答案: 【 正确】

13、判断题：
​To be effective, a good budgeting system must provide for both planning and control‍
选项：
A: 正确
B: 错误
答案: 【 正确】

14、判断题：
‍Operating budget for a manufacturer consists of sales budget, ending inventory budget, production budget, direct materials budget, direct labor budget, manufacturing overhead budget as well as selling and administrative expense budget ‍
选项：
A: 正确
B: 错误
答案: 【 正确】

15、判断题：
‎Ending balance of retained earnings is based on beginning balance plus net income and deduct dividends paid‏
选项：
A: 正确
B: 错误
答案: 【 正确】

Test-Lesson11

1、单选题：
‌‍Read the information and answer the following 5 questions.‌‍Larry’s Lawn Service provides lawn care in a planned community where all lawns are approximately the same size. At the end of May, Larry prepared his June budget based on mowing 500 lawns. Since all of the lawns are similar in size, Larry felt that the number of lawns mowed in a month would be the best way to measure overall activity for his business. At the end of June, Larry actually mowed 600 lawns.‌‍ ‌‍flexible budget format for Larry’s Lawn Service‌‍Number of lawns(Q)  Revenue/Cost Fomulas‌‍Revenue               75Q‌‍Expenses‌‍  Wages and Salaries    5000+30Q‌‍  Gasoline and supplies   9Q‌‍  Equipment maintenance 3Q ‌‍  Office and Shop Utilities 1000‌‍  Office and shop rent     2000‌‍  Equipment Depreciation   2500‌‍  Insurance            1000‌‌‌What should the total wages and salaries cost be in a flexible budget for 600 lawns?‌
选项：
A: $18,000
B: $20,000
C: $23,000
D: $25,000
答案: 【 $23,000】

2、单选题：
What should the revenue be in a flexible budget for 600 lawns?‎
选项：
A: $41,250
B: $45,000  
C: $48,750
D: $52,500
答案: 【 $45,000  】

3、单选题：
What should the total expenses be in a flexible budget for 600?‍
选项：
A: $34,600
B: $36,200
C: $36,700
D: $38,200
答案: 【 $36,700】

4、单选题：
What should the net operating income be in a flexible budget for 600 lawns?​
选项：
A: $6,650
B: $8,300
C: $10,550
D: $11,600
答案: 【 $8,300】

5、单选题：
‎What is the net operating income activity variance for Larry’s if planned number of lawn is 500, while actually 600 lawns were mowed?​
选项：
A: 1,200 F
B: 1,650 F
C: 3,300 F
D: 3,500 F
答案: 【 3,300 F】

6、判断题：
‍If the actual level of activity differs from what was planned, it would be misleading to evaluate performance by comparing actual costs to the static, unchanged planning budget. ‍
选项：
A: 正确
B: 错误
答案: 【 正确】

7、判断题：
‌A flexible is suitable for planning and is valid for only the planned level of activity.‎
选项：
A: 正确
B: 错误
答案: 【 错误】

8、判断题：
‎To flex a budget, total variable costs change in direct proportion to changes in activity, while total fixed costs remain unchanged within a specified activity range. ‍
选项：
A: 正确
B: 错误
答案: 【 正确】

9、判断题：
‎Flexible budgets help managers control costs and improve performance evaluation ‏
选项：
A: 正确
B: 错误
答案: 【 正确】

10、判断题：
‎Revenue variances are labeled unfavorable when actual revenues exceed budgeted revenues, and they are labeled favorable when actual revenues are less than budgeted revenues.‏
选项：
A: 正确
B: 错误
答案: 【 错误】

11、判断题：
‏Part of the discrepancy between the budgeted net operating income and the actual net operating income, which is because the actual level of activity is higher than the planned activity, is called activity variance.‎
选项：
A: 正确
B: 错误
答案: 【 正确】

12、判断题：
‌An activity variance arises solely due to the difference in the level of activity included in the planning budget and the actual level of activity. ​
选项：
A: 正确
B: 错误
答案: 【 正确】

13、判断题：
‌The fixed costs in the flexible budget are the same as the planning budget because they do not change in response to changes in the activity level within the relevant range. ‎
选项：
A: 正确
B: 错误
答案: 【 正确】

14、判断题：
​An activity variance is the difference between what the total revenue should have been, given the actual level of activity for the period, and the actual total revenue.‍
选项：
A: 正确
B: 错误
答案: 【 错误】

15、判断题：
‍flexible budget allows us to isolate activity variances and revenue and spending variances.‍
选项：
A: 正确
B: 错误
答案: 【 正确】

Test-Lesson12

1、单选题：
‎Which of the following statement is not true?‎
选项：
A: Standards should be designed to encourage efficient future operations, not just a repetition of past inefficient operations.
B: The standard quantity per unit for direct materials should reflect the amount of material required for each unit of finished product, as well as an allowance for unavoidable waste, spoilage, and other normal inefficiencies.
C: The price standard for variable manufacturing overhead comes from the variable portion of the predetermined overhead rate.
D: The standard rate per hour for direct labor includes only wages earned.
答案: 【 The standard rate per hour for direct labor includes only wages earned.】

2、单选题：
‌Which one of the following variances is most controllable by the production control supervisor? ​
选项：
A: Material price variance
B: Material quantity variance
C: Variable overhead spending variance
D: Fixed overhead budget variance
答案: 【 Material quantity variance】

3、单选题：
‍The Haney Company has a standard costing system. Variable manufacturing overhead is assigned to production on the basis of direct labour-hours. The following data are available for January:‏‍Actual variable manufacturing overhead         €       25,500‏‍Actual direct labour-hours worked           5,800‏‍Variable overhead spending variance      €       600  favourable‏‍Variable overhead efficiency variance     €       2,475        unfavourable‏‍ ‏‍What were the standard hours allowed for January production? ‏‍‏
选项：
A: 5,250 hours
B: 5,425 hours 
C: 5,800 hours
D: 5,975 hours
答案: 【 5,250 hours】

4、单选题：

‌Answer the following four questions.

‍

‌Haliburton Mills, Inc. is a large producer of men’s and women’s clothing. The company uses standard costs for all of its products. The standard costs and actual costs for a recent period are given below (Exhibit 1) for one of the company’s product lines (per unit of product):

‍

‌During this period, the company produced 4,800 units of product. A comparison of standard and actual costs for the period on a total cost basis is given below (Exhibit 2).

‍

‌ 

‍

‌There was no inventory of materials on hand to start the period. During the period, 21,120 metres of material were purchased and used in production. The denominator level of activity for the period was 6,860 hours.

‍

‍

Exhibit 1

‍

‍

‍

Exhibit 2

‍

‍

‍

What is the direct material price variance for the period?

‍

‍

‍选项：
A: $5,280 F
B: $5,280 U
C: $6,912 F
D: $6,912 U
答案: 【 $5,280 F】

5、单选题：
​What is the direct material quantity variance for the period?‌
选项：
A: $5,280 F
B: $5,280 U 
C: $6,912 F
D: $6,912 U
答案: 【 $6,912 U】

6、单选题：
‏What is the direct labor rate variance?‍‏‍
选项：
A: $2,352 F
B: $2,352 U
C: $4,320 F
D: $4,320 U
答案: 【 $2,352 U】

7、单选题：
‎What is the direct labor efficiency variance?‎
选项：
A: $2,352 F
B: $2,352 U
C: $4,320 F
D: $4,320 U
答案: 【 $4,320 F】

8、多选题：
‎Which of the following is not true? There are more than one answer.‎
选项：
A: Most companies compute the materials price variance when materials are used.
B: They calculate the materials quantity variance after materials are purchased in production.
C: Delaying the computation of the price variance until the materials are used would result in less timely variance reports.
D: Computing the price variance when the materials are purchased allows materials to be carried in the inventory accounts at their standard cost
答案: 【 Most companies compute the materials price variance when materials are used.;
They calculate the materials quantity variance after materials are purchased in production.】

9、判断题：
‌Revenue and spending variances can be decomposed into two parts, a part measuring how well resources were used and another part measuring how well the acquisition prices of those resources were controlled. ‌
选项：
A: 正确
B: 错误
答案: 【 正确】

10、判断题：
‍In managerial accounting, two types of standards are commonly used by manufacturing, service, and not-for-profit organizations: Quantity standards and Price standards. ​
选项：
A: 正确
B: 错误
答案: 【 正确】

11、判断题：
‌Price standards specify how much of an input should be used to make a product or provide a service.‎
选项：
A: 正确
B: 错误
答案: 【 错误】

12、判断题：
‎Manufacturing companies often have highly developed standard costing systems that establish quantity and price standards for each separate product’s material, labor and overhead inputs.‌
选项：
A: 正确
B: 错误
答案: 【 正确】

13、判断题：
​Standards are not determined by using available references that estimate the time needed to perform a given task, or by relying on time and motion studies. ‍
选项：
A: 正确
B: 错误
答案: 【 错误】

14、判断题：
‌Setting price and quantity standards require the combined expertise of everyone who has responsibility for purchasing and using inputs. ​
选项：
A: 正确
B: 错误
答案: 【 正确】

15、判断题：
‎In order to be more productive and efficient at work, any cost variances should be brought to the attention of management. ‏
选项：
A: 正确
B: 错误
答案: 【 错误】