成本与管理会计基础（ACCAF2）上海财经大学浙江学院智慧树知到答案2024年绪论单元测试1.本课程目标是通过学习，掌握成本与管理会计的相关知识，同时能应用相关知识和技能，解决企业运营过程中出现的一些问题，为企业计划、管理、控制活动提供所需要的信息。
A:对 B:错答案:A2.本课程在ACCA的课程体系中属于基础阶段。
A:错 B:对答案:B3.只有企业需要管理会计，非盈利性机构只需要财务会计。
A:错 B:对答案:A4.成本会计就是管理会计，两者没有区别。
A:错 B:对答案:A5.管理会计是会计的重要分支，从它的功能来说，主要是会计记录和核算。
A:对 B:错答案:B第一章测试1.Which of the following statements is false? （）A:The format of management accounts is entirely at management discretion.B:Management accounts detail the performance of an organisation over adefined period and the state of affairs at the end of that period.C:Limited liability companies must prepare financial accounts.D:There is no legal requirement to prepare management accounts.答案:B2.Diane carries out routine processing of invoices in the purchasingdepartment of L Co. Joanne is Diane's supervisor. Lesley is trying to decidehow many staff will be needed if some proposed new technology isimplemented. Tracey is considering the new work that L Co will be able tooffer and the new markets it could enter, once the new technology is wellestablished. Which member of L Co carries out tactical activities? ( )A:JoanneB:LesleyC:TraceyD:Diane答案:B3.Which of the following statements is false? ( )A:Financial accounting information can be used for internal reportingpurposes.B:Cost accounting can only be used to provide inventory valuations forinternal reporting.C:Management accounting provides information relevant to decision making, planning, control and evaluation of performances.D:Routine information can be used to make decisions regarding both the long term and the short term.答案:B4.Which of the following is not part of the planning stage in the decision-making process? ( )A:Obtaining data about actual resultsB:Identifying goals or objectivesC:Identifying ways which might contribute to the achievement of specifiedobjectivesD:Deciding on the optimal way in which an objective might be achieved答案:A5.Which of the following is an example of discrete data from a primary source?( )A:A website showing the average height for children aged sevenB:An eyewitness account of the number of customersC:A report in a newspaper giving retail sales for the monthD:A colleague's measurement of the distance from the office to the headoffice答案:B第二章测试1. A company which makes rechargeable batteries selects some of the batteriesfor examination. The procedure used chooses two random numbers, say nand m. Starting at the nth battery, every battery at an interval of m is thenchosen for examination. This type of sampling is known as: ( )A:StratifiedB:SystematicC:MultistageD:Random答案:B2. A company's weekly costs ($C) were plotted against production level (P) forthe last 50 weeks and a regression line calculated to be C = 1,000 + 250P.Which statement about the breakdown of weekly costs is true? ( )A:Fixed costs are $250. Variable costs per unit are $1,000.B:Fixed costs are $250. Variable costs per unit are $4.C:Fixed costs are $1,000. Variable costs per unit are $5.D:Fixed costs are $1,000. Variable costs per unit are $250答案:D3.The value of the correlation coefficient between x and y is 0.9. Which of thefollowing is correct? ( )A:x is 90% of y.B:There is a very strong relationship between x and y.C:If the values of x and y were plotted on a graph, the line relating themwould have a slope of 0.9.D:There is a weak relationship between x and y.答案:B4.The correlation coefficient between A and B is 0.4 and the correlationcoefficient between C and D is –0.7. Which of the following statements is correct? ( )A:There is a stronger relationship between A and B than between C and D.B:There is a stronger relationship between C and D than between A and B.C:The relationship between A and B and between C and D is the same.D:There is insufficient information to determine which relationship isstronger.答案:B5.Which of the following statements about stratification is/are true? ( )I The sample selected will be representative of the population.II The structure of the sample will reflect that of the population if the same proportion of individuals is chosen from each stratum.III It requires prior knowledge of each item in the population.A:I and III onlyB:II and III onlyC:I, II and IIID:III only答案:C第三章测试1.The costs of materials for product B are made up as follows.Material P: $1,000Material Q: $600Material R: $1,025Material S: $375If the material proportions were displayed on a pie chart, how many degrees would material Q represent? ( )A:72 degreesB:120 degreesC:144 degreesD:204 degrees答案:A2.You have just calculated for the last two six-monthly periods, the runningcosts of a factory, broken down into five categories. You are using a computer package which can produce radar charts, pie charts, time series graphs andscatter diagrams, among others. The graphics to best illustrate the relativesizes of the cost categories in this situation will be: ( )A:Line graphsB:Scatter diagramsC:Radar chartsD:Pie charts答案:D3.The following data relates to an item of raw material.Unit cost of raw material $20Usage per week 250 unitsCost of ordering material, per order $400Annual cost of holding inventory, as a % of cost 10%Number of weeks in a year 48What is the economic order quantity, to the nearest unit? ( )A:1,549 unitsB:2,191 unitsC:316 unitsD:693 units答案:B4.If the first in, first out method of pricing had been used, the value of the issueon 9 September would have been: ( )A:$350B:$420C:$355D:$395答案:C5.FIFO prices materials issues at the prices of the newest items in inventory,and values closing inventory at the value of the most oldest items ininventory.A:对 B:错答案:B第四章测试1. A manufacturing company always carries finished goods inventory equal to20% of the next month's budgeted sales. Sales for the current month are2,000 units and are budgeted to be 20% higher next month. How many units will be produced in the current month? ( )A:1,920 (400 + 2,000 – 480)B:2,400 (2,000 + 400)C:2,000 (no adjustment)D:2,080答案:D2.What does the statement 'sales is the principal budget factor' mean? ( )A:The level of sales will determine the level of profit at the end of the period.B:Sales is the largest item in the budget.C:The company's activities are limited by the level of sales it can achieve.D:The level of sales will determine the level of cash at the end of the period.答案:C3.Which of the following is unlikely to be contained with a budget manual? ( )A:Selling overhead budgetB:Objectives of the budgetary processC:Organisational structuresD:Administrative details of budget preparation答案:A4.Which of the following is not a functional budget? ( )A:Cash budgetB:Selling cost budgetC:Distribution cost budgetD:Production budget答案:A5.Which of the following may be considered to be objectives of budgeting? ( )(i) Co-ordination(ii) Communication(iii) Expansion(iv) Resource allocationA:(i), (ii) and (iv) onlyB:All of themC:(i) and (iii) onlyD:(ii) and (iii) only答案:A第五章测试1.JC Co operates a bottling plant. The liquid content of a filled bottle of productT is 2 litres. During the filling process there is a 30% loss of liquid input dueto spillage and evaporation. The standard price of the liquid is $1.20 per litre.The standard cost of the liquid per bottle of product T, to the nearest cent, is: ( )A:$2.86B:$3.12C:$2.40D:$3.43答案:D2.What is an attainable standard? ( )A:A standard which includes some allowance for losses, waste andinefficiencies. It represents the level of performance which is attainableunder efficient operatingconditions.B:A standard which is kept unchanged, to show the trend in costs.C:A standard which includes no allowance for losses, waste and inefficiencies.It represents the level of performance which is attainable under perfectoperating conditions.D:A standard which is based on currently attainable operating conditions.答案:A3.The B Co uses a standard absorption costing system and produces oneproduct, the Blob. The following information is available for September.Standard cost per Blob $31Budgeted sales (units) 7,100Actual sales (units) 6,600Sales price variance $1,250 (A)Sales volume variance $4,500 (A)Calculate the sales revenue for September . ( )A:$262,750B:$256,750C:$265,250D:$252,250答案:A4.Extracts from H Co’s records for June are as follows.What is the total direct labour cost variance?A:$1,536 (A)B:$1,920 (A)C:$1,536 (F)D:$1,920 (F)答案:B5. A standard marginal costing system:(i) Calculates fixed overhead variances using the budgeted absorption rateper unit(ii) Calculates sales volume variances using the standard contribution per unit(iii) Values finished goods stock at the standard variable cost of production Which of the above statements is/are correct?( )A:(i) and (ii) onlyB:(i), (ii) and (iii)C:(i) and (iii) only D:(ii) and (iii) only答案:D第六章测试1.The following information relates to P Limited at 31 December 20X0.$Inventories 1,550Short-term payables 2,100Receivables 1,300Cash at bank 1,250Which of the following is the quick ratio for P Limited to two decimal places?( )A:0.74B:1.95C:1.21D:0.62答案:C2.Which of the following is a non-financial performance measure? ( )A:Share priceB:Delivery timeC:Cash flowD:Revenue答案:B3.The following information relates to P Limited at 31 December 20X4.$Revenue 3,000Gross profit 990Net profit 450Non-current assets 1,920Calculate the net profit percentage. ( )A:66%B:33%C:85%D:15%答案:D4.The following information relates to P Limited at 31 December 20X7.$Revenue 3,000Gross profit 990Net profit 450Inventory 125Trade receivables 260Cash 1,920Calculate the accounts receivable payment period. (All sales are oncredit.) ( )A:49 daysB:211 daysC:32 daysD:95 days答案:C5.Which of the following is a feature of the residual income performancemeasure? ( )A:It measures divisional performance based on multiple values.B:It generally decreases as assets get older.C:It helps you to select a proposal that will maximise wealth in absolute terms.D:It is a relative measure.答案:C。
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