管理会计双语考试试卷

B.Recognize behavioral as well as technical consideration

C.Identify different costs for different purposes

D.The key management accounting guidelines

4.We define three sectors of the economy and provide examples of companies in each sector. There are()

A.Manufacturing-sector companies

B.Merchandising-sector companies

C.Service-sector companies

D.Direct material costs

5.You have seen how CVP analysis works,please think about the following assumptions(假设)

we made during the analysis.There are()

A.Changes in the levels of revenues and costs arise only because of changes in the number of

product(or service)units sold.

B.Total costs can be separated into two components:fixed costs and variable costs.

C.Selling price,variable cost per unit,and total fixed costs are known and constant.

D.When represented graphically,the behaviors of total revenues and total costs are linear in

relation to units sold within a relevant range.

6.Be sure you understand that to be relevant costs and relevant revenues they must()

A.Occur in the future

B.Occur in the past

C.differ among the alternative courses of action

D.Revenues and costs are relevant.

7.Major influences on pricing decisions is()

A.customers

petitors

C.Costs

D.Suppliers

8.The light and dark blue boxes in the exhibit are the financial budget,which is that part of()

A.The capital expenditures budget

B.The operating budget

C.The budgeted balance sheet

D.The cash budget

9.Describe the perspectives of the balance scorecard.That are()

A.Financial perspective

B.Customer perspective

C.Postsales-service Process

D.Learning-and-growth perspective

III Judgment（1'×10=10'）

1.Management accounting information and reports do not have to follow set principles or rules.()

2.Cost object is the collection of cost data in some organized way by means of an accounting system.()

3.Relevant range is the band of normal activity level or volume in which there is a specific relationship between the level of activity or volume and the cost in question.

()

4.The breakeven point(BEP)is that quantity of output sold at which total revenues equal total costs.()

5.High-low Method estimates cost functions by classifying various cost account as variable,fixed,or mixed with respect to the identified level of activity.()

6.Book value of existing equipment is a past(historical or sunk)cost and therefore,is irrelevant in equipment-replacement decisions.()

7.Opportunity cost is the contribution to operating income that is forgone by not using a limited resource in its next-best alternative use.()

8.A responsibility accounting system could either exclude all uncontrollable costs from a manager’s performance report or segregare such costs from the controllable costs.()

9.Variable costing and absorption costing differ in only one respect:how to account for fixed manufacturing costs.Under variable costing,fixed manufacturing costs are excluded from inventoriable costs and are a cost of the period in which they are incurred.() 10.Under Variable costing,fixed manufacturing cost are inventoriable and become a part of goods sold in the period when sales occur.()

IV Calculation（39'）

1.(7')CD word is an independent electronics store that sells blank compact disks. CD Word purchases the CDs from Sontek at＄14a package (each package contains 10 disks).Sontek pays for all incoming freight. No inspection is necessary at CD world because Sontek supplies quality merchandise. CD word′s annual demand is 2,000 packages,at a rate of 250 packages per week. The purchase-Order lead time is two weeks. Relevant ordering cost per purchase order is ＄100.Relevant carrying cost per package per year is＄10.

Required:

(1) calculate the EOQ from CD

(2) calculate the number of orders that will be placed each year

(3) calculate the reorder point for CD

2.（7'）CVP computations.Fill in the blanks for each of the following independent cases.