管理会计F2选择题题库Word格式文档下载.docx

1、D Management accounting systems provide information for use by tax authorities3 Which of the following would be data rather than information?（ B）A Sales increase/decrease per product in last quarterB Total sales value per productC Sales made per salesman as a percentage of total salesD Sales staff c

2、ommission as a percentage of total sales4Which of the following would be classed as indirect labour? （ B ）A Assembly workers in a company manufacturing televisionsB A stores assistant in a factory storeC Plasterers in a construction companyD A consultant in a firm of management consultants5 A compan

3、y makes chairs and tables. Which of the following items would be treated as an indirect cost? （ D ）A Wood used to make a chair B Metal used for the legs of a chairC Fabric to cover the seat of a chair D The salary of the sales director of the company6Which of the following best describes a controlla

4、ble cost? （ C ）A A cost which arises from a decision already taken, which cannot, in the short run, be changed.B A cost for which the behaviour pattern can be easily analysed to facilitate valid budgetary control comparisons.C A cost which can be influenced by its budget holder.D A specific cost of

5、an activity or business which would be avoided if the activity or business did not exist.7 Which of the following best describes a period cost? （ A ） A cost that relates to a time period which is deducted as expenses for the period and is notincluded in the inventory valuation.B A cost that can be e

6、asily allocated to a particular period, without the need for arbitraryapportionment between periods.C A cost that is identified with a unit produced during the period, and is included in the value of inventory. The cost is treated as an expense for the period when the inventory is actually sold.D A

7、cost that is incurred regularly every period, eg every month or quarter.8Fixed costs are conventionally deemed to be which of the following? （D ）A Constant per unit of output B Outside the control of managementC Easily controlled D Constant in total when production volume changes9 Which one of the a

8、bove graphs illustrates the costs described A linear variable cost when the vertical axis represents cost incurred. （ B ）A Graph 1 B Graph 2 C Graph 4 D Graph 5Which one of the above graphs illustrates the costs described A fixed cost when the vertical axis represents cost incurred. （ A ）A Graph 1 B

9、 Graph 2 C Graph 3 D Graph 6Which one of the above graphs illustrates the costs described A linear variable cost when the vertical axis represents cost per unit. （ A ）Which one of the above graphs illustrates the costs described A semi-variable cost when the vertical axis represents cost incurred. （

10、 C ）A Graph 1 B Graph 2 C Graph 4 D Graph 5 Which one of the above graphs illustrates the costs described A step fixed cost when the vertical axis represents cost incurred. （ A ）A Graph 3 B Graph 4 C Graph 5 D Graph 610A production worker is paid a salary of $650 per month, plus an extra 5 cents for

11、 each unit produced during the month. How is this type of labour cost best described?A A variable cost B A fixed cost C A step cost D A semi-variable cost11A total cost is described as staying the same over a certain activity range and then increasing but remaining stable over a revised activity ran

12、ge in the short term.What type of cost is this?A A fixed cost B A variable cost C A semi-variable cost D A stepped fixed cost12What is the economic batch quantity used to establish? Optimal （ C ）A reorder quantity B recorder levelC order quantity D inventory level for production13A company determine

13、s its order quantity for a raw material by using the Economic Order Quantity （EOQ） model. What would be the effects on the EOQ and the total annual holding cost of a decrease in the cost of ordering a batch of raw material? （D ） EOQ Total annual holding costA Higher LowerB Higher HigherC Lower Highe

14、rD Lower Lower14Over-absorbed overheads occur when （ A ）A Absorbed overheads exceed actual overheadsB Absorbed overheads exceed budgeted overheadsC Actual overheads exceed absorbed overheadsD Actual overheads exceed budgeted overheads15Budgeted overheads $690,480 Budgeted machine hours 15,344Actual

15、machine hours 14,128 Actual overheads $679,550Based on the data above, what is the machine hour absorption rate （to the nearest $）?（ B ）A 44 per machine hour B 45 per machine hourC 48 per machine hour D 49 per machine hour16. Absorption costing is concerned with which of the following?A Direct mater

16、ials B Direct labour C Fixed costs D Variable and fixed costs17. The following statements have been made about life cycle costing.（1） Life cycle costing can be applied to products with a short life cycle.（2） Product life cycle costing is not well-suited for use within budgetary control systems.Which

17、 of the above statements is/are true?A 1 only B 2 only C Neither 1 nor 2 D Both 1 and 218 . The following statements have been made about target costing.（1） Target costing makes the business look at what competitors are offering at an early stage in the new product development process.（2） Cost contr

18、ol is emphasised at the new product design stage so any engineering changes must happen before production starts.A 1 only B 2 only19. The following statements have been made about target costing.（1） Target costing is inappropriate for a new product that has no existing market.（2） It may be acceptabl

19、e for a target cost for a new product to be exceeded during the growth stage of its life cycle.20. The following statements have been made about throughput accounting.（1） When throughput accounting （TA） is used, the aim should be to have sufficient inventories to overcome bottlenecks in production.（

20、2） Throughput accounting is based on the assumption that in the short run, most factory costs, other than materials, are fixed.21. The following statements have been made about activity based costing.;（1） Implementation of ABC is unlikely to be cost-effective when variable production costs are a low

21、 proportion of total production costs.（2） In a system of ABC, for costs that vary with production levels, the most suitable cost driver is likely to be direct labour hours or machine hours. Which of the above statements is/are true?22. In the theory of constraints and throughput accounting, which of

22、 the following methods may be used to elevate the performance of a binding constraint?（1） Acquire more of the resource that is the binding constraint.（2） Improve the efficiency of usage of the resource that is the binding constraint.C 1 and 2 D Neither 1 nor 223. The following statements have been m

23、ade about life cycle costing.（1） Life cycle costing is more useful for planning than for control purposes.（2） Most of the life cycle costs for a product are determined by decisions taken in the early stage of a products life cycle.24. The following statements have been made about activity based cost

24、ing.（1） Activity based costs are not the same as relevant costs for the purpose of short-run decision-making.（2） Activity based costing is a form of absorption costing.25. The following statements have been made about activity based costing.（1） In a system of ABC, apportionment of some overhead cost

25、s may need to be done on an arbitrary basis.（2） The costs of introducing and maintaining an activity based costing system may exceed the benefits of such a costing system. A 1 only B 2 only26. The following statements have been made about target costing.（1） Target costing ensures that new product de

26、velopment costs are recovered in the target price for the product.（2） A cost gap is the difference between the target price and the target cost.27. In which of the following ways might financial returns be improved over the life cycle of a product?（ 1） Maximising the breakeven time.（2） Minimising th

27、e time to market.（3） Minimising the length of the life cycle.A 1 and 2 only B 1 and 3 only C 2 only D 2 and 3 only28. The following statements have been made about target costing.（1） Target costing is not well-suited for services that have a large fixed cost base.（2） Costs may be reduced in target costing by removing product features that do not add value.29. The foll