電大成本管理第二次網(wǎng)上作業(yè)答案小抄一、單項(xiàng)選擇題（共10道試題，共20分。）1以某一先進(jìn)單位產(chǎn)品成本作為目標(biāo)成本的一種預(yù)測方法稱為（C）。A倒扣測算法B比率測算法C選擇測算法D直接測算法2進(jìn)行本量利分析，必須把企業(yè)全部成本區(qū)分為固定成本和（D）A制造費(fèi)用B直接材料C直接人工D變動(dòng)成本3按照本量利分析的假設(shè)，收入模型和成本模型的自變量均為同一個(gè)（D）A銷售單價(jià)B單位變動(dòng)成本C固定成本D銷售量4計(jì)算貢獻(xiàn)邊際率，可以用單位貢獻(xiàn)邊際去除以（A）A單位售價(jià)B總成本C銷售收入D變動(dòng)成本5已知企業(yè)只生產(chǎn)一種產(chǎn)品，單位變動(dòng)成本為每件3元，固定成本總額為60000元，產(chǎn)品單價(jià)為5元，則保本銷量為（A）件。A30000B20000C12000D75006倒扣測算法是在事先確定（A）的基礎(chǔ)上，首先預(yù)計(jì)產(chǎn)品的售價(jià)和銷售收入，然后扣除價(jià)內(nèi)稅和目標(biāo)利潤，余額即為目標(biāo)成本的一種預(yù)測方法。A目標(biāo)利潤B目標(biāo)成本C目標(biāo)銷量D目標(biāo)單價(jià)7在經(jīng)濟(jì)決策過程中，因選取某一方案而放棄另一方案所付出的代價(jià)，稱為（B）。A專屬成本B機(jī)會(huì)成本C差量成本D重置成本8在成本決策中，零部件自制較外購所增加的成本，屬于（B）。A機(jī)會(huì)成本B差量成本C無關(guān)成本D變動(dòng)成本9那些由于過去的決策所引起，已經(jīng)發(fā)生并支付過款項(xiàng)的成本，稱為（C）。A歷史成本B變動(dòng)成本C沉沒成本D專屬成本10在成本決策中不需要區(qū)分相關(guān)成本與無關(guān)成本的決策方法是（A）。A總額分析法B差量損益分析法C相關(guān)成本分析法D成本無差別點(diǎn)法二、多項(xiàng)選擇題（共10道試題，共20分。）1本量利分析模型確立的前提條件包括（ABCD）A成本性態(tài)分析假定B相關(guān)范圍假定C線性假定D基本模型假定E目標(biāo)利潤假定2保本點(diǎn)的表現(xiàn)形式包括（AB）。A保本額B保本量C保利量D保利額E貢獻(xiàn)邊際率3產(chǎn)品總成本發(fā)展趨勢的預(yù)測方法主要有（BCDE）。A高低點(diǎn)法B加權(quán)平均法C移動(dòng)平均法D簡單平均法E指數(shù)平滑法4定量預(yù)測方法包括（ABD）。A簡單平均法B加權(quán)平均法C函詢調(diào)查法D指數(shù)平滑法E市場調(diào)查法5定性預(yù)測方法包括（CE）A簡單平均法B加權(quán)平均法C函詢調(diào)查法D指數(shù)平滑法E頭腦風(fēng)暴法6在成本決策中應(yīng)予以考慮的成本有（DE）。A直接材料B直接人工C制造費(fèi)用D機(jī)會(huì)成本E重置成本7下列屬于無關(guān)成本的有（BE）。A機(jī)會(huì)成本B沉沒成本C差量成本D專屬成本E共同成本8由多個(gè)方案共同負(fù)擔(dān)的成本，屬于（BE）。A差量成本B沉沒成本C機(jī)會(huì)成本D專屬成本E共同成本9差量損益的計(jì)算途徑有（AB）。A根據(jù)定義計(jì)算B差量收入差量成本C相關(guān)收入相關(guān)成本D變動(dòng)收入變動(dòng)成本E總收入總成本10最佳訂貨批量決策中的相關(guān)成本包括（CD）。A直接材料B直接工資C儲(chǔ)存成本D訂貨成本E缺貨成本三、判斷題（共20道試題，共20分。）1成本預(yù)測有一個(gè)過程，只要依據(jù)相關(guān)信息建立起成本預(yù)測模型，即意味著成本預(yù)測程序的結(jié)束。（A）A錯(cuò)誤B正確2在進(jìn)行本量利分析時(shí)，不需要任何假設(shè)條件。（A）A錯(cuò)誤B正確3貢獻(xiàn)邊際首先用于補(bǔ)償固定成本，之后若有余額，才能為企業(yè)提供利潤。（B）A錯(cuò)誤B正確4相關(guān)成本既要在決策中考慮，也應(yīng)在憑證和賬簿中反映。（A）A錯(cuò)誤B正確5共同成本是指那些由多個(gè)方案共同負(fù)擔(dān)的成本。（A）A錯(cuò)誤B正確6在總額分析法中不需要區(qū)分相關(guān)成本與無關(guān)成本。（B）A錯(cuò)誤B正確7差量損益分析法適用于同時(shí)涉及成本和收入的兩個(gè)不同方案的決策分析。（B）A錯(cuò)誤B正確8企業(yè)的貢獻(xiàn)邊際應(yīng)當(dāng)?shù)扔谄髽I(yè)的營業(yè)毛利。（A）A錯(cuò)誤B正確9在其他條件不變的條件下，固定成本越高，保本量越大。（B）A錯(cuò)誤B正確10若單價(jià)與單位變動(dòng)成本同方向同比例變動(dòng)，則保本點(diǎn)業(yè)務(wù)量不變。（A）A錯(cuò)誤B正確11在多品種生產(chǎn)的條件下，提高貢獻(xiàn)邊際率水平較高產(chǎn)品的銷售比重，可降低整個(gè)企業(yè)綜合保本額。（B）A錯(cuò)誤B正確12進(jìn)行成本性態(tài)分析的關(guān)鍵是分解混合成本。（B）A錯(cuò)誤B正確13倒扣測算法是在事先確定目標(biāo)銷量的基礎(chǔ)上，首先預(yù)計(jì)產(chǎn)品的售價(jià)和銷售收入，然后扣除價(jià)內(nèi)稅和目標(biāo)利潤，余額即為目標(biāo)成本的一種預(yù)測方法。（A）A錯(cuò)誤B正確14在相關(guān)范圍內(nèi)，廣義差量成本等于相關(guān)變動(dòng)成本。（A）A錯(cuò)誤B正確15成本管理更側(cè)重成本的核算與分析。（A）A錯(cuò)誤B正確16實(shí)際中如果某項(xiàng)資源只有一種用途，則其機(jī)會(huì)成本為零。（B）A錯(cuò)誤B正確17在差量損益分析法下，如果差量損益大于零，說明前一方案優(yōu)于后一方案。（B）A錯(cuò)誤B正確18最佳訂貨批量是指使存貨總成本最低時(shí)的訂貨批量。（A）A錯(cuò)誤B正確19相關(guān)成本越小，說明企業(yè)所費(fèi)成本越低（B）。A錯(cuò)誤B正確20企業(yè)進(jìn)行虧損產(chǎn)品是否停產(chǎn)決策的依據(jù)就是分析該產(chǎn)品是否虧損，發(fā)生虧損就應(yīng)停產(chǎn)（A）。A錯(cuò)誤B正確四、計(jì)算題（共2道試題，共40分。）1某企業(yè)只產(chǎn)銷一種產(chǎn)品，本年單位變動(dòng)成本為6元，變動(dòng)成本總額為84000元，獲營業(yè)利潤18000元，若該企業(yè)計(jì)劃下一年度變動(dòng)成本率仍維持本年度的40，其他條件不變。要求預(yù)測下一年度的保本銷量及保本銷售額。解銷售收入8400040210000（元）（1）銷售量84000614000（件）（2）貢獻(xiàn)邊際率14060（3）單價(jià)6單價(jià)40，單價(jià)15（元）（4）本量利分析基本關(guān)系式P（PH）XA18000（156）1400A解出A108000（元）（5）保本量108000（156）12000（件）（6）保本額108000（140）18000（元）2某企業(yè)每年需用A零件2000件，原由金工車間組織生產(chǎn)，年總成本為19000元，其中，固定生產(chǎn)成本為7000元。如果改從市場上采購，單價(jià)為8元，同時(shí)將剩余生產(chǎn)能力用于加工B零件，可節(jié)約外購成本2000元。要求為企業(yè)作出自制或外購A零件的決策。解變動(dòng)成本19000700012000（元）外購相關(guān)成本20008200014000（元）自制相關(guān)成本2000（120002000）12000（元）因?yàn)樽灾频南嚓P(guān)成本低于外購，所以應(yīng)自制該霧件。請您刪除一下內(nèi)容，O_O謝謝2016年中央電大期末復(fù)習(xí)考試小抄大全，電大期末考試必備小抄，電大考試必過小抄BASKETBALLCANMAKEATRUECLAIMTOBEINGTHEONLYMAJORSPORTTHATISANAMERICANINVENTIONFROMHIGHSCHOOLTOTHEPROFESSIONALLEVEL,BASKETBALLATTRACTSALARGEFOLLOWINGFORLIVEGAMESASWELLASTELEVISIONCOVERAGEOFEVENTSLIKETHENATIONALCOLLEGIATEATHLETICASSOCIATIONNCAAANNUALTOURNAMENTANDTHENATIONALBASKETBALLASSOCIATIONNBAANDWOMENSNATIONALBASKETBALLASSOCIATIONWNBAPLAYOFFSANDITHASALSOMADEAMERICANHEROESOUTOFITSPLAYERANDCOACHLEGENDSLIKEMICHAELJORDAN,LARRYBIRD,EARVIN“MAGIC“JOHNSON,SHERYLSWOOPES,ANDOTHERGREATPLAYERSATTHEHEARTOFTHEGAMEISTHEPLAYINGSPACEANDTHEEQUIPMENTTHESPACEISARECTANGULAR,INDOORCOURTTHEPRINCIPALPIECESOFEQUIPMENTARETHETWOELEVATEDBASKETS,ONEATEACHENDINTHELONGDIRECTIONOFTHECOURT,ANDTHEBASKETBALLITSELFTHEBALLISSPHERICALINSHAPEANDISINFLATEDBASKETBALLSRANGEINSIZEFROM28530IN7276CMINCIRCUMFERENCE,ANDINWEIGHTFROM1822OZ510624GFORPLAYERSBELOWTHEHIGHSCHOOLLEVEL,ASMALLERBALLISUSED,BUTTHEBALLINMENSGAMESMEASURES29530IN7576CMINCIRCUMFERENCE,ANDAWOMENSBALLIS28529IN7274CMINCIRCUMFERENCETHECOVERINGOFTHEBALLISLEATHER,RUBBER,COMPOSITION,ORSYNTHETIC,ALTHOUGHLEATHERCOVERSONLYAREDICTATEDBYRULESFORCOLLEGEPLAY,UNLESSTHETEAMSAGREEOTHERWISEORANGEISTHEREGULATIONCOLORATALLLEVELSOFPLAY,THEHOMETEAMPROVIDESTHEBALLINFLATIONOFTHEBALLISBASEDONTHEHEIGHTOFTHEBALLSBOUNCEINSIDETHECOVERINGORCASING,ARUBBERBLADDERHOLDSAIRTHEBALLMUSTBEINFLATE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