1、管理會計（F2）選擇題題庫-2016一、單項(xiàng)選擇題1 Thesalesmanagerhaspreparedamanpowerplantoensurethatsalesquotasfortheforthcomingyearareachieved.Thisisanexampleofwhattypeofplanning?（B）AStrategicplanningBTacticalplanningCOperationalplanningDCorporateplanning2 Whichofthefollowingstatementsiscorrect?（B）AManagementaccountings

2、ystemsprovideinformationforuseinfulfillinglegalrequirementsBManagementaccountingsystemsprovideinformationfortheuseofdecision-makerswithinanorganisationCManagementaccountingsystemsprovideinformationforusebyshareholdersDManagementaccountingsystemsprovideinformationforusebytaxauthorities3 Whichofthefol

3、lowingwouldbedataratherthaninformation?（B）ASalesincrease/decreaseperproductinlastquarterBTotalsalesvalueperproductCSalesmadepersalesmanasapercentageoftotalsalesDSalesstaffcommissionasapercentageoftotalsales4 Whichofthefollowingwouldbeclassedasindirectlabour?（B）AAssemblyworkersinacompanymanufacturing

4、televisionsBAstoresassistantinafactorystoreCPlasterersinaconstructioncompanyDAconsultantinafirmofmanagementconsultants5 Acompanymakeschairsandtables.Whichofthefollowingitemswouldbetreatedasanindirectcost?（D）AWoodusedtomakeachairBMetalusedforthelegsofachairCFabrictocovertheseatofachairDThesalaryofthe

5、salesdirectorofthecompany6 Whichofthefollowingbestdescribesacontrollablecost?（C）AAcostwhicharisesfromadecisionalreadytaken,whichcannot,intheshortrun,bechanged.BAcostforwhichthebehaviourpatterncanbeeasilyanalysedtofacilitatevalidbudgetarycontrolcomparisons.CAcostwhichcanbeinfluencedbyitsbudgetholder.

6、DAspecificcostofanactivityorbusinesswhichwouldbeavoidediftheactivityorbusinessdidnotexist.7 Whichofthefollowingbestdescribesaperiodcost?（A）Acostthatrelatestoatimeperiodwhichisdeductedasexpensesfortheperiodandisnotincludedintheinventoryvaluation.BAcostthatcanbeeasilyallocatedtoaparticularperiod,witho

7、uttheneedforarbitraryapportionmentbetweenperiods.CAcostthatisidentifiedwithaunitproducedduringtheperiod,andisincludedinthevalueofinventory.Thecostistreatedasanexpensefortheperiodwhentheinventoryisactuallysold.DAcostthatisincurredregularlyeveryperiod,egeverymonthorquarter.8 Fixedcostsareconventionall

8、ydeemedtobewhichofthefollowing?（D）AConstantperunitofoutputBOutsidethecontrolofmanagementC Easily controlledD Constant in totalwhenproductionvolumechanges9.jniph 2L朝* 口近我1/ 3hlph3Ggi石BraphfiD Graph 5Graph4*WhichoneoftheabovegraphsillustratesthecostsdescribedAlinearvariablecostwhentheverticalaxisrepre

9、sentscostincurred.(B)AGraph1BGraph2CGraph4DGraph5WhichoneoftheabovegraphsillustratesthecostsdescribedAfixedcostwhentheverticalaxisrepresentscostincurred.AGraph1BGraph2CGraph3DGraph6WhichoneoftheabovegraphsillustratesthecostsdescribedAlinearvariablecost-whentheverticalaxisrepresentscostperunit.(A)AGr

10、aph1BGraph2CGraph3DGraph6WhichoneoftheabovegraphsillustratesthecostsdescribedAsemi-variablecostwhentheverticalaxisrepresentscostincurred.(C)AGraph1BGraph2CGraph4WhichoneoftheabovegraphsillustratesthecostsdescribedAstepfixedcost-whentheverticalaxisrepresentscostincurred.（A）AGraph3BGraph4CGraph5DGraph

11、610Aproductionworkerispaidasalaryof$650permonth,plusanextra5centsforeachunitproducedduringthemonth.Howisthistypeoflabourcostbestdescribed?（D）AAvariablecostBAfixedcostCAstepcostDAsemi-variablecost11 Atotalcostisdescribedasstayingthesameoveracertainactivityrangeandthenincreasingbutremainingstableovera

12、revisedactivityrangeintheshortterm.Whattypeofcostisthis?（D）AAfixedcostBAvariablecostCAsemi-variablecostDAsteppedfixedcost12 Whatistheeconomicbatchquantityusedtoestablish?Optimal（C）AreorderquantityBrecorderlevelCorderquantityDinventorylevelforproduction13 Acompanydeterminesitsorderquantityforarawmate

13、rialbyusingtheEconomicOrderQuantity（EOQ）model.WhatwouldbetheeffectsontheEOQandthetotalannualholdingcostofadecreaseinthecostoforderingabatchofEOQAHigherBHigherCLowerDLowerrawmaterial?（D）TotalannualholdingcostLowerHigherHigherLower14 Over-absorbedoverheadsoccurwhen（A）AAbsorbedoverheadsexceedactualover

14、headsBAbsorbedoverheadsexceedbudgetedoverheadsCActualoverheadsexceedabsorbedoverheadsDActualoverheadsexceedbudgetedoverheads15 Budgetedoverheads$690,480Budgetedmachinehours15,344Actualmachinehours14,128Actualoverheads$679,550Basedonthedataabove,whatisthemachinehourabsorptionrate（tothenearest$）?（B）A4

15、4permachinehourB45permachinehourC48permachinehourD49permachinehour16 Absorptioncostingisconcernedwithwhichofthefollowing?（D）ADirectmaterialsBDirectlabourCFixedcostsDVariableandfixedcosts17 Thefollowingstatementshavebeenmadeaboutlifecyclecosting.(1) Lifecyclecostingcanbeappliedtoproductswithashortlif

16、ecycle.(2) Productlifecyclecostingisnotwell-suitedforusewithinbudgetarycontrolsystems.Whichoftheabovestatementsis/aretrue?(D)A1onlyB2onlyCNeither1nor2DBoth1and218.Thefollowingstatementshavebeenmadeabouttargetcosting.(1) Targetcostingmakesthebusinesslookatwhatcompetitorsareofferingatanearlystageinthe

17、newproductdevelopmentprocess.(2) Costcontrolisemphasisedatthenewproductdesignstagesoanyengineeringchangesmusthappenbeforeproductionstarts.Whichoftheabovestatementsis/aretrue?(D)A1onlyB2onlyNeither 1 nor 2Both 1 and 219. Thefollowingstatementshavebeenmadeabouttargetcosting.(1) Targetcostingisinapprop

18、riateforanewproductthathasnoexistingmarket.(2) Itmaybeacceptableforatargetcostforanewproducttobeexceededduringthegrowthstageofitslifecycle.Whichoftheabovestatementsis/aretrue?(B)A1onlyB2onlyCNeither1nor2DBoth1and220. Thefollowingstatementshavebeenmadeaboutthroughputaccounting.(1) Whenthroughputaccou

19、nting(TA)isused,theaimshouldbetohavesufficientinventoriestoovercomebottlenecksinproduction.(2) Throughputaccountingisbasedontheassumptionthatintheshortrun,mostfactorycosts,otherthanmaterials,arefixed.Whichoftheabovestatementsis/aretrue?(B)A1onlyB2onlyCNeither1nor2DBoth1and221. Thefollowingstatements

20、havebeenmadeaboutactivitybasedcosting.;(1) ImplementationofABCisunlikelytobecost-effectivewhenvariableproductioncostsarealowproportionoftotalproductioncosts.(2) InasystemofABC,forcoststhatvarywithproductionlevels,themostsuitablecostdriverislikelytobedirectlabourhoursormachinehours.Whichoftheabovesta

21、tementsis/aretrue?(B)A1onlyB2onlyCNeither1nor2DBoth1and222. Inthetheoryofconstraintsandthroughputaccounting,whichofthefollowingmethodsmaybeusedtoelevatetheperformanceofabindingconstraint?(C)(1) Acquiremoreoftheresourcethatisthebindingconstraint.(2) Improvetheefficiencyofusageoftheresourcethatisthebi

22、ndingconstraint.A1onlyB2onlyC1and2DNeither1nor223. Thefollowingstatementshavebeenmadeaboutlifecyclecosting.(1) Lifecyclecostingismoreusefulforplanningthanforcontrolpurposes.(2) Mostofthelifecyclecostsforaproductaredeterminedbydecisionstakenintheearlystageofaproductslifcycle.Whichoftheabovestatements

23、is/aretrue?(D)A1onlyB2onlyCNeither1nor2DBoth1and224. Thefollowingstatementshavebeenmadeaboutactivitybasedcosting.(1) Activitybasedcostsarenotthesameasrelevantcostsforthepurposeofshort-rundecision-making.(2) Activitybasedcostingisaformofabsorptioncosting.Whichoftheabovestatementsis/aretrue?(D)A1onlyB

24、2onlyCNeither1nor2DBoth1and225. Thefollowingstatementshavebeenmadeaboutactivitybasedcosting.(1) InasystemofABC,apportionmentofsomeoverheadcostsmayneedtobedoneonanarbitrarybasis.(2) Thecostsofintroducingandmaintaininganactivitybasedcostingsystemmayexceedthebenefitsofsuchacostingsystem.Whichoftheabove

25、statementsis/aretrue?(D)A1onlyB2onlyCNeither1nor2DBoth1and226. Thefollowingstatementshavebeenmadeabouttargetcosting.(1) Targetcostingensuresthatnewproductdevelopmentcostsarerecoveredinthetargetpricefortheproduct.(2) Acostgapisthedifferencebetweenthetargetpriceandthetargetcost.Whichoftheabovestatemen

26、tsis/aretrue?(C)A1onlyB2onlyCNeither1nor2DBoth1and227. Inwhichofthefollowingwaysmightfinancialreturnsbeimprovedoverthelifecycleofaproduct?(C)(1)Maximisingthebreakeventime.(2) Minimisingthetimetomarket.(3) Minimisingthelengthofthelifecycle.A1and2onlyB1and3onlyC2onlyD2and3only28. Thefollowingstatement

27、shavebeenmadeabouttargetcosting.(1) Targetcostingisnotwell-suitedforservicesthathavealargefixedcostbase.(2) Costsmaybereducedintargetcostingbyremovingproductfeaturesthatdonotaddvalue.Whichoftheabovestatementsis/aretrue?(D)A1onlyB2onlyCNeither1nor2DBoth1and229. Thefollowingstatementshavebeenmadeabout

28、activitybasedcosting.(1) Activitybasedcostsarenotthesameasrelevantcostsforthepurposeofshort-rundecision-making(2) ActivitybasedcostingisaformofabsorptioncostingWhichoftheabovestatementsis/aretrue?(D)A1onlyB2onlyCNeither1nor2DBoth1and230. Thefollowingstatementshavebeenmadeabouttargetcosting.(1) Atarg

29、etcostgapisthedifferencebetweenthetargetcostforaproductanditsprojectedcost.(2) Productsshouldnotbemanufacturedifthereisatargetcostgap.Whichoftheabovestatementsis/aretrue?(A)A1onlyB2onlyCNeither1nor2DBoth1and231. Thefollowingstatementshavebeenmadeaboutthroughputaccounting.(1) Inventoryhasnovalueandsh

30、ouldbevaluedat$0.(2) Efficiencyismaximisedbyutilisingdirectlabourtimeandmachinetimetofullcapacity.Whichoftheabovestatementsis/aretrue?(C)A1onlyB2onlyCNeither1nor2DBoth1and232. Thefollowingstatementshavebeenmadeaboutactivitybasedcosting.(1) Intheshortrun,alltheoverheadcostsforanactivityvarywiththeamo

31、untofthecostdriverfortheactivity.(2) Acostdriverisanactivitybasedcost.Whichoftheabovestatementsis/aretrue?(C)A1onlyB2onlyCNeither1nor2DBoth1and233. Thefollowingstatementshavebeenmadeabouttargetcosting.(1) Thevalueoftargetcostingdependsonhavingreliableestimatesofsalesdemand.(2) Targetcostingmaybeappl

32、iedtoservicesthatareprovidedfreeofchargetocustomers,suchascostsofcallcentrehandling.Whichoftheabovestatementsis/aretrue?(A)A1onlyB2onlyCNeither1nor2DBoth1and234. Thefollowingstatementshavebeenmadeaboutlifecyclecosting.(1) Animportantuseoflifecyclecostingistodecidewhethertogoaheadwiththedevelopmentof

33、anewproduct.(2) Lifecyclecostingencouragesmanagementtofindasuitablebalancebetweeninvestmentcostsandoperatingexpenses.Whichoftheabovestatementsis/aretrue?(D)A1onlyB2onlyCNeither1nor2DBoth1and235. Thefollowingstatementshavebeenmadeabouttraditionalabsorptioncostingandactivitybasedcosting.(1) Traditiona

34、labsorptioncostingmaybeusedtosetpricesforproducts,butactivitybasedcostingmaynot.(2) Traditionalabsorptioncostingtendstoallocatetoomanyoverheadcoststolow-volumeproductsandnotenoughoverheadstohigh-volumeproducts.Whichoftheabovestatementsis/aretrue?(C)A1onlyB2onlyCNeither1nor2DBoth1and236. Forwhichoneo

35、fthefollowingreasonswouldthechoiceofpenetrationpricingbeunsuitableforaproductduringtheinitialstageofitslifecycle?(B)ATodiscouragenewentrantstothemarketBToincreasethelengthoftheinitialstageofthelifecycleCToachieveeconomiesofscaleDTosetapriceforaproductthathasahighpriceelasticityofdemand37. Thefollowi

36、ngstatementshavebeenmadeabouttheuseofexpectedvaluesfordecision-makingunderconditionsofuncertainty.(1) Expectedvaluesareusedtosupportarisk-averseattitudetodecision-making.(2) Expectedvaluesaremorevaluableasaguidetodecision-makingwheretheyrefertooutcomeswhichwilloccurmanytimesover.Whichoftheabovestate

37、mentsis/aretrue?(B)A1onlyB2onlyCNeither1nor2DBoth1and238. Whichofthefollowingstatementsaboutrelevantcostingis/arecorrect?(C)(1) Anopportunitycostisdefinedastherelevantcostoftakingabusinessopportunity.(2) Businessdecisionsshouldbetakenonthebasisofwhethertheyimproveprofitorreducecosts.A1onlyiscorrectB

38、2onlyiscorrectCNeither1nor2iscorrectDBoth1and2arecorrect39. Inwhichoneofthefollowingcircumstanceswouldthechoiceofamarketskimmingpricingpolicybeunsuitableforaproductduringtheinitialstageofitslifecycle?(C)ATheproductisprotectedbyapatentBExpecteddemandandthepricesensitivityofcustomersforthenewproductar

39、eunknownCWhentheproductisexpectedtohavealonglifecycleDTomaximiseshort-termprofitability40. Thefollowingstatementshavebeenmadeaboutrelevantcosting.Sunkcostscanneverbearelevantcostforthepurposeofdecision-making.(2) Ifacompanychargestheminimumpriceforaproductorservice,basedonrelevantcosts,itwillnotimpr

40、oveitsoverallprofitability.Whichoftheabovestatementsis/aretrue?(D)A1onlyB2onlyCNeither1nor2DBoth1and241. Thefollowingstatementshavebeenmadeaboutfullcostpluspricing.(1) Chargingpricesatfullcostplusafixedmarginforprofitwillensurethatthebusinesswillmakeaprofitineachperiod.(2) Fullcostpluspricingcanlead

41、tounder-andover-pricingofproductsWhichoftheabovestatementsis/aretrue?(B)A1onlyB2onlyCNeither1nor2DBoth1and242. Acompanywishestodecideonasellingpriceforanewproduct,andwantstochoosethepricethatwillprovidethemostsatisfactoryweeklytotalcontribution.Weeklysalesofeachproductwilldependonthepricechargeandal

42、sooncustomers'responsetothenewproduct.Thefollowingpay-offtablehasbeenpreparedPfobabiiityPneeP1PriceP3PrtceP4Price>5.皿J5.50e.coUniteontinbution3003504.004.5&WeeklydemandUnitsUntilUniteUnitspossible0310,0009.0000.07.000Mostlikely0580007,5007.0006.000Worstpossible0?SQM5,00。4.0009,唧Ifthechoic

43、eofsellingpriceisbasdonsS(C)AP1BP2CP3DP443. Theconstraintsinalinearprogrammingproblemareasfollows:3x+4.8y120,000(GradeAlabourhours)5x+4y160,000(GradeBlabourhours)x30,000(SalesdemandproductX)y20,000(SalesdemandProductY)x,y>0Theobjectivefunctionistomaximisetotalcontribution:20x+30y.Agraphoftheconst

44、raintsisasfollowsKWhereistheoptimalsolutiontothelinearprogrammingproblem?(C)APointABPointBCPointCDPointD44. Adecisiontreeisawayofrepresentingdecisionchoicesintheformofadiagram.Itisusualfordecisiontreestoincludeprobabilitiesofdifferentoutcomes.Thefollowingstatementshavebeenmadeaboutdecisiontrees.(1)

45、Eachpossibleoutcomefromadecisionisgivenanexpectedvalue.(2) Eachpossibleoutcomeisshownasabranchonadecisiontree.Whichoftheabovestatementsis/aretrue?(B)A1onlyB2onlyCNeither1nor2DBoth1and245. Thefollowingstatementshavebeenmadeaboutcostpluspricing.(1) Apriceinexcessoffullcostperunitwillensurethatacompany

46、willcoverallitscostsandmakeaprofit.(2) Costpluspricingisanappropriatepricingstrategywhenjobsarecarriedouttocustomerspecifications.Whichoftheabovestatementsis/aretrue?(B)A1onlyB2onlyCNeither1nor2DBoth1and246. Thefollowingstatementshavebeenmadeaboutsolvinglinearprogrammingproblemsforbudgetingpurposes.

47、(1) Slackoccurswhenlessthanthemaximumavailableofalimitedresourceisrequired.(2) Whenthelinearprogrammingproblemincludesaconstraintforminimumsalesdemandforaproduct,theremaybeasurplusforsalesdemandintheoptimalsolution.Whichoftheabovestatementsis/aretrue?(D)A1onlyB2onlyCNeither1nor2DBoth1and247. Thefoll

48、owingstatementshavebeenmadeaboutdecision-makingunderconditionsofuncertainty.(1) Expectedvalueisamorereliablebasisfordecision-makingwherethesituationandoutcomewilloccurmanytimesthanforaone-offdecision.(2) Arisk-aversedecisionmakeravoidsallrisksindecision-making.Whichoftheabovestatementsis/aretrue?(A)

49、A1onlyB2onlyCNeither1nor2DBoth1and248. Whichmethodofpricingismosteasilyappliedwhentwoormoremarketsfortheproductorservicecanbekeptentirelyseparatefromeachother?(A)APricediscriminationBProductlinepricingCSkimmingDVolumediscounting50. Whichofthefollowingstatementsaboutdecisiontreesis/arecorrect?(B)(1)

50、Adecisiontreecanbeusedtoidentifythepreferreddecisionchoiceusingtheminimaxregretdecisionrule.(2) Adecisiontreeislikelytopresentasimplifiedrepresentationofreality.A1onlyiscorrectB2onlyiscorrectCNeither1nor2iscorrectDBoth1and2arecorrect51. Acompanymakesandsellsfourproducts.Directlabourhoursareascarcere

51、source,butthecompanyisabletosub-contractproductionofanyproductstoexternalsuppliers.ThefollowinginformationisrelevantProductW$perunitXfperunit¥$panunrtZIperunitSale$price10&1?14Variablecost85812Costofexternalpurchase97110113Directlabourhoursperunrt&.10.30.2S02Inwhatorderofpriorityshouldt

52、hecompanymaketheseproductsin-house,ratherthanpurchasethemexternalIv?(A)AW,Y,XthenZBW,Z,Xthen丫CX,Z,WthenYDZ,X,YthenW52. Abenefitsacrificedbytakingonecourseofactioninsteadofthemostprofitablealternativecourseofactionisknownas:(A)AAnincrementalcostBAnopportunitycostCArelevantcostDAsunkcost53. Thefollowi

53、ngdecisiontreeshowsfourdecisionoptions:1,2,3and4i如甌fie版符$1.00.3i4.oe00310.00004叩o.4o.s07隊(duì)的。0314.000Usingtheexpectedvaluerule,whichchoiceshouldbemadesoastooptimisetheexpectedbenefit?(D)AChoice1BChoice2CChoice3DChoice454. Goodinformationshouldhavecertainqualities.Whichofthefollowingarequalitiesofgoodi

54、nformation?1Complete2Extensive3Relevant4Accurate(B)A1,2and3B1,3and4C2and4DAllofthem55. Overwhichofthefollowingisthemanagerofaprofitcentrelikelytohavecontrol?(D)(1) Selling(ii)Controllablecosts(111) Apportionedheadofficecosts(iv)CapitalinvestmentinthecentreAAlloftheaboveB(i),(ii)and(iii)C(i),(ii)and(

55、iv)D(i)and(ii)56. Whichofthefollowingstatementsis/aretrueaboutgroupbonusschemes?(C)(i) Groupbonusschemesareappropriatewhenincreasedoutputdependsonanumberofpeopleallmakingextraeffort(ii) Withagroupbonusscheme,itiseasiertoawardeachindividual'sperformance(iii) Non-productionemployeescanberewardedas

56、partofagroupincentiveschemeA(i)onlyB(i)and(ii)onlyC(i)and(iii)onlyD(ii)and(iii)only57. Factoryoverheadscanbeabsorbedbywhichofthefollowingmethods?(A)(1) Directlabourhours(ii)Machinehours(111) Asapercentageofprimecost(iv)$xperunitA(i),(ii),(iii)and(iv)B(i)and(ii)onlyC(i),(ii)and(iii)onlyD(ii),(iii)and

57、(iv)only58. Whichofthefollowingwouldbethemostappropriatebasisforapportioningmachineryinsurancecoststocostcentreswithinafactory?(C)AThenumberofmachinesineachcostcentreBThefloorareaoccupiedbythemachineryineachcostcentreCThevalueofthemachineryineachcostcentreDTheoperatinghoursofthemachineryineachcostcentre59. Considerthefollowingstatements,regardingthere