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会计学企业决策的基础在现代企业中，会计学扮演着至关重要的角色。
它不仅是按照一定标准记录企业交易的基础，还能为企业提供大量的财务信息，帮助企业管理者做出正确的企业决策。
本文将介绍会计学在企业决策中的重要性以及相关底层原则和概念。
会计学在企业决策中的重要性企业决策是企业发展过程中必不可少的一部分。
它可以帮助企业管理者做出正确的选择和决策，以实现企业利润最大化和可持续发展。
而会计学正是帮助企业管理者做出正确判断和决策的重要工具之一。
下面我们将详细介绍会计学在企业决策中的作用。
提供财务信息会计学的首要任务是提供精确、客观的财务信息，让企业管理者能够了解企业的经营状况和财务状况。
通过会计学记录企业的交易信息，可以及时得到企业的资产、负债、收入和支出等财务状况。
企业管理者可以通过这些信息来判断企业是否正常运营，是否需要调整经营决策。
分析经营状况会计学不仅可以提供财务信息，还可以通过财务分析来帮助企业管理者了解企业的长期和短期财务状况。
企业管理者可以通过利润表、资产负债表和现金流量表等报表来分析企业状况，从而评估企业财务稳定性、赢利能力和成长性等因素。
预测未来趋势会计学的应用还可以帮助企业管理者预测未来趋势。
通过对过去和当前的财务状况进行分析，企业管理者可以预测未来企业的发展趋势。
这对于企业的长期规划和策略制定非常重要。
会计学的基本原则和概念要正确理解会计学在企业决策中的作用，有必要了解会计学的一些基本原则和概念。
会计主体和会计客体会计主体是指进行会计记录和报告的组织和个人，如企业、个体工商户等。
会计客体是指需要记录的经济活动，如企业的交易、收入和支出等。
会计等式会计等式是会计学中的基本概念之一。
它是指资产=负债+所有者权益。
通过这个等式，企业管理者可以了解企业的资产来源和运用情况，包括企业的负债情况和所有者权益。
会计要素会计要素是指企业在经济活动中发生的一系列基本事项。
包括资产、负债、所有者权益、收入和费用等。
管理会计作业(chapter16-20) Chapter 16 P757 16、5AChapter 16 P761 16、4BChapter 17 P802 17、3Aa、Department One overhead application rate based onmachine-hours:ManufacturingOverhead = $420,000 = $35 per machine-hour Machine-Hours 12,000Department Two overhead application rate based on direct labor hours:ManufacturingOverhead = $337,500 = $22、50 per direct labor hourDirect Labor Hours 15,000Chapter 17 P805 17、8Ad、The Custom Cuts product line is very labor intensive in comparison to the Basic Chunksproduct line、Thus, the company’s current practice of using direct labor hours toallocate overhead results in the assignment of a disproportionate amount of total overhead to the Custom Cuts product line、If pricing decisions are set as a fixed percentage above the manufacturing costs assigned to each product, the Custom Cuts product line isoverpriced in the marketplace whereas the Basic Chunks product line is currently priced at an artificially low price in the marketplace、This probably explains why sales of Basic Chunks remain strong while sales of Custom Cuts are on the decline、e、The benefits the company would achieve by implementing an activity-based costing systeminclude: (1) a better identification of its operating inefficiencies, (2) a better understanding of its overhead cost structure, (3) a better understanding of the resource requirements of each product line, (4) the potential to increase the selling price of Basic Chunks to make it more comparable to competitive brands and possibly do so without having to sacrificesignificant market share, and (5) the ability to decrease the selling price of Custom Cuts without having to sacrifice product quality、Chapter 18 P835 18、1B、Ex、a、job costing (each project of a construction company is unique)18、1b、both job and process costing (institutional clients may representunique jobs)c、job costing (each set of equipment is uniquely designed andmanufactured)d、process costing (the dog houses are uniformly manufactured inhigh volumes)e、process costing (the vitamins and supplements are uniformlymanufactured in high volumes)Chapter 18 P841 18、3A4,000 EU @ $61、50 = $246,000b4,000 EU @ $13、50 = $54,000Chapter 18 P845 18、2Ba、(1) $49 [($192,000 + $48,000 + $54,000) ÷ 6,000 units](2) $109 [($480,000 + $108,000 + $66,000) ÷ 6,000 units](3) $158 ($49 + $109)(4) $32 ($192,000 ÷ 6,000 units)(5) $18 ($108,000 ÷ 6,000 units)b、In evaluating the overall efficiency of the Engine Department, management wouldlook at the monthly per-unit cost incurred by that department, which is the cost of assembling and installing an engine ($109 in part a)、Chapter 20 P918 20、1Ad、No、With a unit sales price of $94, the break-even sales volume in units is 54,000 units:Unit contribution margin = $94 - $84 variable costs = $10Break-even sales volume (in units) = $540,000$10= 54,000 unitsUnless Thermal Tent has the ability to manufacture 54,000 units (or lower fixed and/or variable costs), setting the unit sales price at $94 will not enable Thermal Tent to break even、Chapter 20 P918 20、2AChapter 20 P920 20、6ASales volume required to maintain current operating income:Sales Volume = Fixed Costs + Target OperatingIncomeUnit Contribution Margin= $390,000 + $350,000= $20,000 units $37。
会计学企业决策的基础会计学作为现代企业管理的基本学科，对企业决策具有重要的支撑作用。
在企业运营过程中，会计学有助于企业管理者更加准确地把握企业的经营状况，制定科学的决策方案。
本文将从会计学对企业决策的作用、职能以及核算体系等方面进行探讨。
会计学对企业决策的作用1.提供信息支持：会计学的主要职责是收集、处理和汇报企业财务信息，通过财务报表、经营分析报告等形式，为企业管理者提供准确、全面的信息支持，帮助管理者把握企业经营状况，制定决策方案。
2.帮助评估经营结果：会计学通过记录和反映企业经济活动的历史，反映和评价企业的经营状况，判断企业各项事务的优劣，帮助管理者做出合理的经营决策。
3.辅助经营风险管理：通过会计核算，可以实现对企业不同部门、不同环节的财务状况监控，帮助管理者识别、分析和评估风险，及时采取措施控制或缓解风险。
4.促进企业治理：会计学通过财务报告等信息披露，监督企业管理行为，维护股东、投资者等人的合法权益，促进企业的良性治理。
会计职能对企业决策的支持1.记账职能：会计的首要职责是记录企业的经济业务活动，通过会计帐簿的形式，反映企业的经济状况，为企业决策提供准确的信息支持。
2.核算职能：会计核算是会计学的核心内容，贯穿整个会计工作，在企业决策中具有举足轻重的地位。
经过核算，企业能够准确、全面地了解自己的财务状况，制定合理的决策方案。
3.处理职能：会计处理职能是指利用会计方法和技术，对企业的财务信息进行分析和处理，在企业决策中发挥重要作用。
通过处理，会计人员能够对经济事务进行有序管理，优化企业的决策效果。
4.报告职能：会计报告包括财务报表、经营分析报告等，是向企业管理者、股东等外部人员提供的信息。
会计人员通过报告，向外部用户传达企业的财务状况，以便他们能够了解企业的经营状况，做出相应的决策。
会计核算体系对企业决策的支持1.资产负债表：资产负债表反映企业的资产、负债和所有者权益状况，是企业财务状况的总结表。
2023年中级会计职称之中级会计财务管理基础试题库和答案要点单选题（共30题）1、某企业的营业净利率为20％，总资产周转率为0．5，资产负债率为50％，则该企业的净资产收益率为（）。
A.5％B.10％C.20％D.40％【答案】 C2、关于吸收直接投资的出资方式，下列表述中错误的是（）。
A.以货币资产出资是吸收直接投资中最重要的出资方式B.股东或者发起人可以以特许经营权进行出资C.燃料可以作为实物资产进行出资D.未退还职工的集资款可转为个人投资【答案】 B3、下列不属于企业纳税筹划必须遵循的原则的是（）。
A.合法性原则B.实现税收零风险原则C.经济性原则D.先行性原则【答案】 B4、下列投资项目可行性评价指标中，最适用于寿命期相等的互斥项目决策的是（）。
A.净现值法B.现值指数法C.内含收益率法D.动态回收期法【答案】 A5、某投资项目的项目期限为5年，投资期为1年，投产后每年的现金净流量均为1500万元，原始投资额现值为2500万元，资本成本为10%，（P/A，10%，4）＝3.1699，（P/A，10%，5）＝3.7908，（P/F，10%，1）=0.9091，则该项目年金净流量为（）万元。
A.574.97B.840.51C.594.82D.480.80【答案】 D6、公司采用协商型价格作为内部转移价格时，协商价格的下限一般为（）。
A.完全成本加成B.市场价格C.单位变动成本D.单位完全成本【答案】 C7、甲持有一项投资，预计未来的收益率有两种可能，分别为10%和20%，概率分别为70%和30%，则该项投资预期收益率为（）。
A.12.5%B.13%C.30%D.15%【答案】 B8、事中成本管理阶段主要是对营运过程中发生的成本进行监督和控制，并根据实际情况对成本预算进行必要的修正，即（）步骤。
A.成本预测B.成本决策C.成本控制D.成本核算【答案】 C9、（2018年真题）企业所有者作为投资人，关心其资本的保值和增值状况，因此较为重视企业的（）指标。
会计学-企业决策的基础答案管理会计作业（chapter16-20）Chapter 16 P757 16.5AChapter 16 P761 16.4BChapter 17 P802 17.3Aa. Department One overhead application rate based on machine-hours:Manufacturing Overhead= $420,000= $35 per machine-hourMachine-Hours 12,000Department Two overhead application rate based on direct labor hours:Manufacturing Overhead= $337,500= $22.50 per direct labor hourDirect Labor Hours 15,000Chapter 17 P805 17.8Ad. The Custom Cuts product line is very labor intensive in comparison to the BasicChunks product line. Thus, the company’s current practice of using direct laborhours to allocate overhead results in the assignment of a disproportionate amount of total overhead to the Custom Cuts product line. If pricing decisions are set as a fixed percentage above the manufacturing costs assigned to each product, the Custom Cuts product line is overpriced in the marketplace whereas the Basic Chunks product line is currently priced at an artificially low price in the marketplace. This probablyexplains why sales of Basic Chunks remain strong while sales of Custom Cuts are on the decline.e. The benefits the company would achieve by implementing an activity-based costingsystem include: (1) a better identification of its operating inefficiencies, (2) a betterunderstanding of its overhead cost structure, (3) a better understanding of theresource requirements of each product line, (4) the potential to increase the sellingprice of Basic Chunks to make it more comparable to competitive brands and possibly do so without having to sacrifice significant market share, and (5) the ability todecrease the selling price of Custom Cuts without having to sacrifice product quality.Chapter 18 P835 18.1a. job costing (each project of a construction company is unique)B. Ex.18.1b. both job and process costing (institutional clients may represent uniquejobs)c. job costing (each set of equipment is uniquely designed andmanufactured)d. process costing (the dog houses are uniformly manufactured in highvolumes)e. process costing (the vitamins and supplements are uniformlymanufactured in high volumes)Chapter 18 P841 18.3Ab4,000 EU @ $13.50 = $54,000Chapter 18 P845 18.2Ba. (1) $49 [($192,000 + $48,000 + $54,000) ÷ 6,000 units](2) $109 [($480,000 + $108,000 + $66,000) ÷ 6,000 units](3) $158 ($49 + $109)(4) $32 ($192,000 ÷ 6,000 units)(5) $18 ($108,000 ÷ 6,000 units)b. In evaluating the overall efficiency of the Engine Department, management wouldlook at the monthly per-unit cost incurred by that department, which is the cost of assembling and installing an engine ($109 in part a).Chapter 20 P918 20.1Ad. No. With a unit sales price of $94, the break-even sales volume in units is 54,000 units:Unit contribution margin = $94 - $84 variable costs = $10Break-even sales volume (in units) = $540,000$10= 54,000 unitsUnless Thermal Tent has the ability to manufacture 54,000 units (or lower fixed and/or variable costs), setting the unit sales price at $94 will not enable Thermal Tent to break even.Chapter 20 P918 20.2AChapter 20 P920 20.6ASales volume required to maintain current operating income:Sales Volume =Fixed Costs + Target Operating IncomeUnit Contribution Margin=$390,000 + $350,000= $20,000 units$37。
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一、单选题1.决策有用观是一种关于（会计目标）的观点。
2.（会计核算）是会计的主要内容，是会计的基础。
3.（会计恒等式）既反映了会计要素间的基本数量关系，同时也是复式记账法的理论依据。
4.总分类科目和明细分类科目之间有密切关系，从性质上说，是（统驭和从属）的关系。
5.在复式记账法下，对每项经济业务都应以相等的金额，在（两个或两个以上）账户中登记。
6.在借贷记账法下，资产类账户的结构特点是（借方记增加，贷方记减少，余额在借方）。
7.“限额领料单”按其填制方法属于（累计凭证）。
8.当经济业务只涉及货币资金相互间的收付时，一般填制（付款凭证）。
9.明细账从账簿的外表形式上看，一般采用（活页式）账簿。
10.在结账以前，如发现账簿记录有文字或数字错误，而记账凭证没错，应采用（划线更正法）进行错帐更正。
11.清查银行存款所采用的方法一般是（对账单法）。
12.财产清查中发现某种材料盘亏时，在报经批准处理前应作会计分录为（借：待处理财产损溢贷：原材料）。
13.下列属于静态报表的是（资产负债表）。
14.“累计折旧”和“坏账准备”账户属于（抵减类账户）。
15.下列选项中，正确反映资产负债表中所有者权益项目的排列顺序是（实收资本资本公积盈余公积未分配利润）。
16.下列资产负债表项目中，需根据总账账户期末余额合计数填列的项目是（货币资金）。
17.下列项目中不属于会计假设的是（实质重于形式）。
18.会计核算应当以实际发生的交易或事项为依据，如实反映企业的财务状况，经营成果和现金流量，这是会计核算的（可靠性原则）。
19.资产负债表的资产项目，说明了企业所拥有的各种经济资源以及企业（偿还债务的能力）。
20.直接根据各种记账凭证登记总分类帐，这种会计核算形式是（记账凭证核算形式）。
21.一项资产增加，不可能引起（一项负债减少）。
22.下列经济业务中，会引起一项负债减少，而另一项负债增加的经济业务是（以银行借款偿还应付账款）。
23.在“资产=负债+所有者权益”这一会计恒等式的右端，两个会计要素的位置（不能颠倒）。
3.6 Satka Fishing Expeditions ,Inc., recorded the following transactions in July…………………..Indicate the effects that each of these transactions will have upon the following six total amounts in the company’s financial statements for the month of July. Organize your answer in tabular form, using the column headings shown, and use the code letters I for increase, D for decrease, and NE for no effect.3.7 A number of transactions of Claypool Construction are described below in terms of accountsdebited and credited.a. Indicate the effects of each transactions upon the elements of the income statement and the balance sheet. Use the code letters I for increase, D for decrease, and NE for no effect. Organize your answer in tabular form, using the column headings shown,b. Write a one-sentence description of each transaction.3.8 Shown below are selected transactions of the architectural firm of Baxter, Claxter, and Stone,Inc.a. Prepare journal entries to record the transactions in the firm’s accounting records.b. Identify any of the above transactions that will not result in a change in the company’s net income.3.10 Trafflet Enterprises incorporated on May 3,2009. The company engaged in the followingtransactions during its first month of operations:a. Prepare journal entries, including explanations, for the above transactions.b. Post each entry to the appropriate ledger accountsc. Prepare a trial balance dated May 31, 2009. Assume accounts with zero balances are not included in the trial balance.3.11 The McMillan Corporation incorporated on September 2, 2009. The company engaged inthe following transactions during its first month of operations:a. Prepare journal entries, including explanations, for the above transactions.b. Post each entry to the appropriate ledger accountsc. Prepare a trial balance dated May 30, 2009. Assume accounts with zero balances are notincluded in the trial balance.Exercise 5.2Tutors for Rent, Inc., performs adjusting entries every month, but closes its accounts only at year-end. The company’s year-end adjusted trial balance dated December 31, 2009, was:TUTORS FOR RNET,INC.Adjusted Trial BalanceDecember 31, 2009 Cash....................................................................................... $91,100 Accounts receivable.....................................................................4,500 Supplies (300)Equipment………………………………………………………………………12,000 Accumulated depreciation: equipment…………………………………………$5,000 Accounts payable………………………………………………………………1,500 Income taxes payable………………………………………………………….. 3,500 Capital stock……………………………………………………………………25,000 Retained earnings………………………………………………………………45,000 Dividends………………………………………………………………………2,000Tutoring revenue earned………………………………………………………96,000 Salary expense…………………………………………………………………52,000Supply expense…………………………………………………………………1,200Advertising expense (300)Depreciation expense: equipment………………………………………………1,000 Income taxes expense………………………………………………………….. 11,600$176,000 $176,000 a. Prepare an income statement and statement of retained earnings for the year ended December31, 2009. Also prepare the company’s balance sheet dated December 31, 2009.b. Dose the company appear to be liquid? Defend your answer.c. Has the company been profitable in the past? Explain.Exercise 5.3Wilderness Guide Services, Inc., performs adjusting entries every month, but closes its accounts only at year-end. The company’s year-end adjusted trial balance dated December 31, 2009, follows:Wilderness Guide Services, Inc.Adjusted Trial BalanceDecember 31, 2009 Cash…………………………………………………………………………… $12,200Accounts receivable……………………………………………………………31,000Camping supplies………………………………………………………………7,900 Unexpired insurance policies………………………………………………….. 2,400 Equipment………………………………………………………………………70,000 Accumulated depreciation: equipment…………………………………………$60,000 Notes payable(due 4/1/10)…………………………………………………….. 18,000 Accounts payable………………………………………………………………9,500 Capital stock……………………………………………………………………25,000 Retained earnings………………………………………………………………15,000 Dividends………………………………………………………………………1,000Guide revenue earned…………………………………………………………102,000 Salary expense…………………………………………………………………87,500 Camping Supply expense………………………………………………………1,200 Insurance expense……………………………………………………………9,600 Depreciation expense: equipment………………………………………………5,000 Interest expense…………………………………………………………………1,700$229,500 $229,500 a. Prepare an income statement and statement of retained earnings for the year ended December31, 2009. Also prepare the company’s balance sheet dated December 31, 2009.(Hint: Unprofitable companies have no income taxes expense.)b. Dose the company appear to be liquid? Defend your answer.c. Has the company been profitable in the past? Explain.Exercise 5.10ORGON FOODSBalance SheetDecember 31, 2009Assets Cash.......................................................................................$6,800 Accounts receivable.....................................................................7,200 Office supplies (700)Prepaid rent……………………………………………………………………. 1,700Equipment……………………………………………………………………… $ 12,000 Accumulated depreciation: equipment……………………………………….. (4,800) $7,200 Total assets………………………………………………………….. $23,200LiabilitiesAccounts payable………………………………………………………………. $2,200 Income taxes payable……………………………………………………………1,800 Total Liabilities…………………………………………………………………. $4,000Stockholders’ EquityCapital stock……………………………………………………………………. $10,000 Retained earnings………………………………………………………………. 9,200 Total Stockholders’ Equity…………………………………………………….. $19,200 Total Liabilities and Stockholders’ Equity………………………………………$23,200Other information provided by the company is as follows:Total Revenue for the year ended December 31, 2009……………………………$25,500 Total ecpense for the year ended December 31, 2009………………………….....20,400 Total Stockholders’ Equity, January 1, 2009………………………………………14,800Compute and discuss briefly the significance of the following measures as they relate to Oregon Foods:a. Net income percentage in 2009.b. Return on equity in 2009.c. Working capital on December 31, 2009.d. Current ratio on December 31, 2009.10.2 Listed below are eight events or transactions of GemStar Corporation.Indicate the effects that each of these transactions on the following financial statements categories. Organize your answer in tabular form, using the column headings. Use the following code letters to indicate the effects of each transaction on the accounting element listed in the column heading: I for increase, D for decrease, and NE for no effect.10.9 Swanson Corporation issued $8 million of 20-year, 8 percent bonds on April 1, 2009, at102. Interest is due on March 31 and September 30 of each year, and all of the bonds in the issue mature on March 31, 2029. Swanson’s fiscal year ends on December 31. Prepare the following journal entries:Ex. 10.9a. 2009Apr. 1 Cash …………………………………………….8,160,000 Premium on Bonds Payable ………………… 160,000Bond Payable …………………………………8,000,000 To record issuance of bonds at 102.b. 2009Sept. 30 Bon d Interest Expense ……………316,000Pre mium on Bonds Payable ……… 4,000Cash …………………………320,000 To pay interest and amortize bond premium.Semiannual interest payment:$8,000,000 x 8% x 1/2 ……… $320,000Less premium amortized:[$160,000 / 20 yrs.] x 1/2 …… (4,000)Interest expense $316,000c. 2029Mar. 31 Bond Interest Payable ……………160,000Bon d Interest Expense ……………158,000Prem ium on Bonds Payable ………2,000Cash …………………………………320,000 To record final interest payment and amortizebond premium:(1) Interest expense for 3 months in 2029 = $316,000 x 3/6 = $158,000(2) Premium amortized in 2029 = $4,000 x 3/6 = $2,000(3) Interest payable from 12/31/28 = $320,000 x 3/6 = $160,000Mar. 31 Bonds Payable ……………………… 8,000,000Cash ……………………………………8,000,000 To retire bonds at maturity.d. (1) Amortization of a bond premium decreases annual interest expense and, consequently, increases annual net income.(2) Amortization of a bond premium is a noncash component of the annual interest expense computation. Thus, it has no effect upon annual net cash flow from operating activities. (Receipt of cash upon issuance of bonds and payment of cash to retire bonds at maturity are both classified as financing activities.)10.10 Mellilo Corporation issued $5 million of 20-year, 9.5 percent bonds on July 1,2009, at 98.Interest is due on June 30 and December 31 of each year, and all of the bonds in the issue mature on June 30,2009. Mellilo’s fiscal year ends on December 31. Prepare the following journal entries:Ex. 10.10a. 2009July 1 Cash ………………………4,900,000Discount on Bonds Payable … 100,000Bonds Payabl e ………………………5,000,000 To record issuance of bonds at 98.b. 2009Dec. 31 Bond Interest Expense ………………240,000Discount on Bonds Payable ……………… 2,500Cash ……………………………………237,500 To pay interest and amortize bond discount:Semiannual interest payment:$5,000,000 x 9 1/2% x 1/2 …….. $237,500Add discount amortized:[$100,000 ? 20 yrs.] x 1/2 …… 2,500Interest expense $240,000c. 2029June 30 Bond Interest Expense ……………… 240,000D iscount on Bonds Payable ……………2,500Cash ………………………………………… 237,500 To make final interest payment and amortize bond discount(same calculation as in part b. above).June 30 Bond Payable …………………………5,000,000Cash ………………………………………… 5,000,000 To retire bonds at maturity.d. (1) Amortization of bond discount increases annual interest expense and, consequently, reduces annual net income.(2) Amortization of bond discount is a noncash component of annual interest expense and has no effect upon annual net cash flow from operating activities. (Receipt of cash upon issuance of bonds and payment of cash to retire bonds at maturity are both classified as financing activities.)。
