《管理会计(一)》模拟试题

《管理会计(一)》模拟试题
《管理会计(一)》模拟试题

《管理会计(一)》模拟试题

一、单项选择题(本大题共20小题,每小题1分,共20分)

在每小题列出的四个备选项中只有一个是符合题目要求的,请将其代码填写在题后的括号内。错选、多选或未选均无分。

1、由于未来某项决策而需要在将来动用现金支付的成本称为( )。

A.沉没成本

B.付现成本

C.重置成本

D.机会成本

2、ABC分类控制法下,采用“双箱法”进行控制的存货为( )

A.占用资金多的存货

B.A类存货

C.B类存货

D.C类存货

3、江苏省淮安市清江电机厂股份有限公司的子公司东南工贸公司预计20×5年投资1000万元,预计净收益将增加150万元,假设清江电机厂股份有限公司要求资金报酬率至少要达到18%,则东南工贸公司20×5年预计的剩余收益为( )

A.30万元

B.0万元

C.-30万元

D.150万

4、某企业采用指数平滑法进行销售预测,其本月预计销售收入100万元,实际销售收入120万元,若该企业采用的平滑系数为0.3,则其预计下月的销售收入为( )

A.114万元 B.106万元 C.66万元 D.110万元

5、对亏损产品B产品是否停产,应根据下面方法来决策( )

A、看B产品亏损数是否能由盈利产品来弥补,如能弥补,继续生产

B、B产品的亏损数如能由盈利产品来弥补,也停止生产

C、B产品的贡献毛益如为正数,不应停止生产

D、B产品的贡献毛益如为正数,应停止生产

6、以下属于决策不相关成本的是( )

A.差别成本

B.机会成本

C.沉没成本

D.重置成本

7、在变动成本计算法下,期末存货成本包括( )

A.变动成本

B.固定生产成本

C.制造成本

D.变动生产成本

8、可以反映实现目标利润的销售量的公式是( )

A. B.

C. D.

9、某企业计划购入一台设备,需支付采购成本400万元,可使用4年,到期无残值,采用直线法计提折旧。预计每年可产生税前现金流量140万元,如果所得税率为40%,则回收期为( )

A.4.8年

B.3.2年

C.2.9年

D.2.2年

10、风险型决策常用的方法是( )

A决策树分析法B小中取大决策法C大中取小决策法D大中取大决策法

11、两种基本的成本计算方法是( )

A品种法和分步法B分步法和标准成本法

C分批法和分步法D定额法和标准成本法

12、甲乙两方案的预期报酬率都是25%,甲方案的标准差是15%,乙方案的标准差是18%,则下列判断正确的是( )

A.甲方案风险比较大

B.乙方案风险比较大

C.两个方案风险一样大

D.无法比较

13、在生产多种产品的条件下,影响综合的加权贡献毛益率大小的因素是( )

A.企业固定成本总额和各产品的销售比重

B.目标利润和固定成本总额

C.各种产品的销售比重和各种产品的贡献毛益率

D.目标利润和各产品的贡献毛益率

14、.已知固定性制造费用标准分配率为2元/小时。当月相关数据如下:实际发生固定性制造费用9800元,实际工时为5000小时,标准工时为4800小时,预计应完成的总工时为5600小时,则固定性制造费用的总差异为( )

A.超支200元

B.节约1200元

C.节约1400元

D.超支400元

15、与净现值相比,现值指数的优点是( )

A.便于相同投资额的方案的比较

B.考虑了投资风险

C.是动态指标

D.便于进行投资额不同的方案获利能力的比较

16、下列各项中,受管理当局短期决策行为影响的是( )

A.广告费

B.不动产保险费

C.管理人员薪金

D.生产设备折旧费

17、成本按可盘存性分类,可分为( )

A.直接成本与间接成本

B.直接材料、直接人工和制造费用

C.历史成本与未来成本

D.产品成本与期间成本

18、工资成本数量差异是由于存在( )

A.实际工时与标准工时之差

B.实际工资率与标准工资率之差

C.实际工时与定额工时之差

D.预算工时与标准工时之差

19、采用投资利润率评价投资中心业绩时,对经营资产中的固定资产的计价属性应为【】

A.重置价值

B.可变现净值

C.原始价值

D.市场价值

20、某方案贴现率为14%时,净现值为612;贴现率为16%时,净现值为—317;则该方案内部收益率为( )

A.12.68%

B.15.32%

C.16.32%

D.14.68%

二、多项选择题(本大题共10小题,每小题2分,共20分)

在每小题列出的五个备选项中有二个至五个是符合题目要求的,请将其代码填写在题后的括号内。错选、多选、少选或未选均无分。

21、采用高低点法求得维修成本在相关范围内的函数表达式如下:y=84000+1.20x,其中x 代表机器工作小时。在相关范围内以下说法正确的有( )

A.除高点、低点以外的其他已知数据也满足上述表达式

B.去掉高点、低点以外的一对数据,将得到不同的结果

C.上式表明,维修成本中不随机器工作小时变化的部分是84000元

D.去掉高点或低点,将得到不同的结果

22、在产销不平衡情况下,下面说明中正确的有( )

A、本期生产量大于销售量时,按完全成本法所确定的利润大于变动成本法下的利润

B、本期生产量大于销售量时,按完全成本法所确定的利润小于变动成本法下的利润

C、本期生产量小于销售量时,按完全成本法所确定的利润小于变动成本法下的利润

D、本期生产量小于销售量时,按完全成本法所确定的利润大于变动成本法下的利润

E、本期生产量等于销售量时,按完全成本法所确定的利润必然等于变动成本法下的利润

23、直接材料预算的主要内容通常包括( )

A.预计收款与付款的配比情况

B.预计采购量

C.预计期末存货

D.预计期初存货

E.预期的现金支出

24、以下公式正确的有( )

A.贡献毛益=

B.贡献毛益=营业利润+固定成本

C.安全边际率=

D.目标利润=单位贡献毛益×销售量-固定成本

E.保本点销售量=

25、产生材料价格脱离标准的原因可能会是( )

A.延期付款,未获优惠

B.购入低价材料

C.按经济订货量制定购货计划

D.运输途中损耗较大

E.紧急订货

26、与完全成本法相对应的成本计算方法可称为( )

A.全部成本法

B.直接成本法

C.变动成本法

D.吸收成本法

E.间接成本法

27、采用变动成本法与采用完全成本法的处理相同的项目包括( )

A.销售费用

B.固定性制造费用

C.管理费用

D.变动性制造费用

E.财务费用

28、以下属于酌量性固定成本的有( )

A.厂房租赁费

B.差旅费

C.职工培训费

D.研究开发费

E.设备租赁费

29、责任单位可划分为( )

A成本中心B费用中心C利润中心D投资中心E会计中心

30、弹性预算是( )

A.固定预算

B.可变预算

C.确定性预算

D.不确定性预算

E.滚动预算

三、名词解释题(本大题共3小题,每小题3分,共9分)

31、期间成本

32、因果预测法

33、投资中心

四、简答题(本大题共2小题,每小题4分,

共8分)

34、何谓生产准备成本?何谓储存成本?简述它们与最优生产批量的关系。

35、何谓“标准成本”?在制定标准成本时应遵循哪些主要原则?

五、论述题(本大题共8分)

36、现代管理会计的对象是什么?为什么?

六、计算题(本大题共5小题,其中37-39小题各6分,40小题8分,41小题9分,共35分)

37、A企业2001年3—4月份按订单生产甲、乙两种产品,采用分批法核算产品成本。各有关资料如下:

(1)甲产品订单号01号,计划产量400件,4月份投产,当月全部完工。

(2)乙产品订单号02号,计划产量600件,3月份投产,4月份完工500件,另有在产品100件。

(3)乙产品的月末在产品成本的计算采用约当产量法,原材料一次投入,月末在产品的完工程度按40%计算。

(4)3—4月份费用发生情况如下表:

成本项目甲产品乙产品

3月份 4月份 3月份 4月份

直接材料 96000 72000

直接人工 15500 11080 7640

制造费用 10500 6548 5508

合计 122000 89628 13148

要求:计算甲、乙两种完工产品的总成本和单位成本。

38、已知:某企业只产销一种产品,1997年销售量为8000件,单价为240元,单位成本为180元,其中单位变动成本为150元,该企业计划 1998年利润比1997年增加10%。要求:运用本量利分析原理进行规划,从哪些方面采取措施,才能实现目标利润(假定采取某项措施时,其他条件不变)。

39、设某公司生产甲产品,年设计生产能力为10000件,单位售价45元,其正常的单位成本如下:直接材料15元,直接人工 10元,变动制造费用6元,固定制造费用7元,单位成本38元。目前该公司还有35%的剩余生产能力未被充分利用,可以再接受一批订货。现有一客户要求订购甲产品3000件,每件只出价36元。

要求:(1)根据上述资料做出是否接受该项追加订货的决策分析。

(2)若该客户要求订购甲产品4000件,这时该公司如接受订货,需减少正常产品的销售量500件,但对方出价仍为每件36元。请做出是否接受这项订货的决策分析。

40、资料:某公司拟购置一台设备。现有两个方案可供选择:一个方案是向国外购买,需花费240,000元,估计可用10年,每年需支付维修保养费 20,000元,使用期满估计有残值28,000元;该机床每天的营运成本约有300元。第二个方案是向南方租赁公司租用,合同规定每天租金350元,每天的营运成本仍有300元。要求:根据上述资料进行决策分析,确定在什么情况下,哪个方案最优?

41、为提高生产效率,江苏省淮安市清江电机厂股份有限公司拟对一套尚可使用5年的设备进行更新改造。新旧设备的替换将在当年内完成(即更新设备的建设期为零),不涉及增加流动资金投资,采用直线法计提设备折旧。适用的企业所得税税率为33%。

该公司相关资料如下:

资料一:已知旧设备的原始价值为299000元,截止当前的累计折旧为190000元,对外转让可获变价收入110000元,预计发生清理费用1000元(用现金支付)。如果继续使用该设备,到第5年末的预计净残值为9000元(与税法规定相同)。

资料二:该更新改造项目有甲、乙两个方案可供选择。

甲方案的资料如下:

购置一套价值550000元的A设备替换旧设备,该设备预计到第5年末回收的净残值为50000元(与税法规定相同)。使用A设备可使企业第1年增加经营收入110000元,增加经营成本20000元;在第2-4年内每年增加营业利润100000元;第5年增加经营净现金流量114000元;使用A设备比使用旧设备每年增加折旧80000元。

经计算,得到该方案的以下数据:按照14%折现率计算的差量净现值为14940.44元,按16%计算的差量净现值为-7839.03元。

乙方案的资料如下:

购置一套B设备替换旧设备,各年相应的更

新改造增量净现金流量分别为:

△ NCF0=-758160元,△NCF1-5=200000元。

资料三:已知当前企业投资的风险报酬率为4%,无风险报酬率8%。

有关的资金时间价值系数如下:

5年的系数利率或折现率

(F/A,i,5)(P/A,i,5)(F/P,i,5)(P/F,i,5)

10%6.1051 3.7908 1.61050.6209

12%6.3529 3.6048 1.76230.5674

14%6.6101 3.4331 1.92540.5194

16%6.8771 3.2773 2.10030.4761

要求:

(1)根据资料一计算与旧设备有关的下列指标:

①当前旧设备折余价值;

②当前旧设备变价净收入;

(2)根据资料二中甲方案的有关资料和其他数据计算与甲方案有关的指标:

①更新设备比继续使用旧设备增加的投资额;

②经营期第1年总成本的变动额;

③经营期第1年营业利润的变动额;

④经营期第1年因更新改造而增加的净利润;

⑤经营期第2-4年每年因更新改造而增加的净利润;

⑥第5年回收新固定资产净残值超过假定继续使用旧固定资产净残值之差额;

⑦按简化公式计算的甲方案的增量净现金流量(△NCF1);

⑧甲方案的差额内部收益率(△IRR甲)。

(3)根据资料二中乙方案的有关资料计算乙方案的有关指标:

①更新设备比继续使用旧设备增加的投资额;

② B设备的投资;

③乙方案的差额内部收益率(△IRR乙)。

(4)根据资料三计算企业期望的投资报酬率。

(5)以企业期望的投资报酬率为决策标准,按差额内部收益率法对甲乙两方案作出评价,并为企业作出是否更新改造设备的最终决策,同时

说明理由。

二零零五年上半年全国高等教育自学考试全国统一命题考试

《管理会计(一)》模拟试题答案

一、单项选择题

1、【B】

2、【D】

3、【C】

4、【B】

5、【C】

6、【C】

7、【D】8、【C】9、【B】10、【A】11、【C】12、【B】13、【C】

14、【A】【解答提示】

固定性制造费用标准分配率=固定性制造费用预算数/预计应完成的总工时

固定性制造费用的总差异=实际固定性制造费用-标准工时×固定性制造费用标准分配率=9800-4800×2=200(超支差异,因为是正数,不影响本题结果的判断)

15、【D】16、【A】17、【D】18、【A】19、【C】

20、【B】【解答提示】

贴现率为14%时,净现值为正数,说明内部收益率大于14;贴现率为16%时,净现值为

负数,说明内部收益率小于16%。那么只有可能是15.32或者14.68。利用内插法进行计算可以得出结果。

贴现率提高2%,净现值提高-929

贴现率提高X%,净现值提高―612

X/2=612/929

则X=1.32,内部收益率=14%+1.32%=

15.32%

二、多项选择题(本大题共10小题,每小题2分,共20分)

在每小题列出的五个备选项中有二个至五个是符合题目要求的,请将其代码填写在题后的括号内。错选、多选、少选或未选均无分。

21、采用高低点法求得维修成本在相关范围内的函数表达式如下:y=84000+1.20x,其中x 代表机器工作小时。在相关范围内以下说法正确的有【CDE】

22、在产销不平衡情况下,下面说明中正确的有【A、C、E】

23、直接材料预算的主要内容通常包括【BCD】

24、以下公式正确的有【CDE】

25、产生材料价格脱离标准的原因可能会是【ABCDE】

26、与完全成本法相对应的成本计算方法可称为【BC】

27、采用变动成本法与采用完全成本法的处理相同的项目包括【ACE】

28、以下属于酌量性固定成本的有【CD】

29、责任单位可划分为【ABCD】

30、弹性预算是【BC】

三、名词解释题(本大题共3小题,每小题3分,共9分)

31、期间成本是指与企业生产经营活动持续期的长短成比例的成本(1分)。这种按期间发生的成本,会随着时间的推移而消逝,其效益不应递延到下一个会计期间(1分),而应在其发生的当期,全部列入损益表,作为销售收入的一个扣减项目(1分)。

32、因果预测法是指从某项指标与其他指标之间的规律性联系中进行分析研究(1分),根据它们之间的规律性联系作为预测的依据(1分)。这类方法主要有回归分析法,相关分析法等(1分)。

33、投资中心是指既对成本、收入、利润负责,又对投入的资金负责的区域。(1分)也就是说,这类中心不仅在产品的生产和销售上享有较大的自主权,而且能相对独立地运用其所掌握的资金,并有权购建或处理固定资产,扩大或缩减现有的生产能力。(1分)该中心评价与考核的重点一般是投资利润率和剩余收益。(1分)

四、简答题(本大题共2小题,每小题4分,共8分)

34、生产准备成本是指一批产品投产前需花费的准备成本。如调整机器设备,准备工卡模具等项工作而发生的成本。这类成本是固定的,不以每批产量的多少为转移。

储存成本是指单位产品存储一个单位期间的储存成本。例如仓储及其设备维修费、折旧费、保险费等。这类成本是变动的,以每批数量的多少为转移。

因为在成批生产的企业,全年产品投产的总量一般是不变的,每批产量越大,全年投产的批次就越少;反之,批次越多。上述的生产准备成本与批量无关,但与批次成正比;如果投产的批次越少,生产准备成本就会减少。但减少批

次,必须要增大批量,从而会使全年储存成本增加。可见,生产准备成本与储存成本是相互消长的,所以生产准备成本与储存成本之和达到最小的生产批量,即为最优生产批量。

35、所谓标准成本,是根据企业目前的生产技术水平,在有效的经营条件下,应当发生并可能达到的成本,可作为控制成本开支,评价实际成本、衡量工作效率的依据和尺度的一种预定的目标成本。

制定标准成本应遵循以下几项主要原则:

(1)标准先进。标准成本应制定在较为先进的水平上,以激励职工充分挖掘降低成本的潜力。

(2)考虑未来。制定标准成本不仅要依据历史成本资料,还应预测未来经济情况及其他各有关因素的变动。

(3)多方参与。在制定标准成本时,不仅需要管理者参与,还应让标准成本执行者参与,以充分发挥标准成本的激励作用。

五、论述题(本大题共8分)

36、现代管理会计的对象是现金流动。这是因为现金流动具有最大的综合性,其流入与流

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