高级管理会计模拟试题 (双语)
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ⅠPlease choose the best answers to the following questions. (20 points)
1 A high-cost activity might prompt efforts to redesign or eliminate that activity entirely, a process called ( ).
A continuous improvement
B reengineering
C functional analysis
D value engineering
2 The costs associated with the resources acquired or contracted for in advance of when the actual work is done are ( ).
A fixed cots
B fixed resources
C committed costs
D committed resources
3 Which is the cost driver of batch-level activities ( )？
A labor hours
B product specification
C material quantity processed
D number of items in a purchase order
4 Which is the best activity cost driver if the activity is supporting existing products ( )?
A number of products
B number of production runs
C number of setups
D number of machine hours
5For a sales activity, such as support existing customers, we could use ( ) as a transaction driver.
A cost per customer hour
B actual cost per customer
C cost per customer
D number of machine hours
6 What are the characteristics of low cost-to-serve customers? ( )
A order custom products
B unpredictable order arrivals
C pay slowly
D electronic processing
7 What are the big factors limiting the applicability of economists’pricing model? ( )
A difficulty in estimating the demand curve
B difficulty to use in reality
C difficulty in estimating the cost curve
D difficulty in identifying the cost drivers
8 A supplier of telephone services charges a fixed line rental per period. The first 10 hours of telephone calls by the customer are free, after that all calls are charged at a constant rate per minute up to a maximum, thereafter all calls in the period are again free. Which of the following graphs depicts the total cost to the customer of the telephone services in a period? ( )
9The total cost of production for two levels of activity is as follows:
Level 1 Level 2
Production（units）3,000 5,000
Total cost （$）6,750 9,250
The variable production cost per unit and the total fixed production cost both remain constant in the range of activity shown. What is the variable production cost per unit? ( )
A $ 0.80
B $ 1.25
C $ 1.85
D $ 2.25
10 Which measures take the cost of capital into account? ( )
A ROE
B RI
C ROI
D EV A
11 A high-cost activity might prompt efforts to make the activity more efficient and less costly, a process called ( ).
A continuous improvement
B reengineering
C functional analysis
D value engineering
12 Resources acquired or contracted for in advance of when the actual work is done are ( ).
A committed costs
B committed resources
C fixed cots
D fixed resources
13 Which is the cost driver of unit-level activities ( )?
A customer market support
B product specification
C labor hours
D number of items in a purchase order
14 Which is the best activity cost driver if the activity is scheduling production jobs ( )?
A number of machine hours
B number of production runs
C number of setups
D number of products
15 For a sales activity, such as support existing customers, we could use ( ) as a duration driver.
A number of labor hours
B actual cost per customer