1、 .管理会计（F2）选择题题库-2016一、 单项选择题1. The sales manager has prepared a manpower plan to ensure that sales quotas for the forthcoming year are achieved. This is an example of what type of planning? （B）A Strategic planning B Tactical planningC Operational planning D Corporate planning2Which of the following
2、statements is correct? （B ）A Management accounting systems provide information for use in fulfilling legal requirementsB Management accounting systems provide information for the use of decision-makers within an organisationC Management accounting systems provide information for use by shareholdersD
3、 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 co
4、mmission 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 company
5、 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 controllab
6、le 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 a
7、n 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 ea
8、sily 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 c
9、ost 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 ab
10、ove 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
11、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 ）A Graph 1 B Graph 2 C Graph 3 D Graph 6Which one of the above graphs illustrates the costs described A semi-variable cost when the ver
12、tical axis represents cost incurred. （ 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 $65
13、0 per month, plus an extra 5 cents for each unit produced during the month. How is this type of labour cost best described? （ D ）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
14、remaining stable over a revised activity range in the short term.What type of cost is this? （ D ）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 i
15、nventory level for production13A company determines 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 hold
16、ing costA Higher LowerB Higher HigherC Lower HigherD 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 overh
17、eads $690,480 Budgeted machine hours 15,344Actual 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 co
18、ncerned with which of the following? （ D ）A Direct materials 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 we
19、ll-suited for use within budgetary control systems.Which of the above statements is/are true? （ D ）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 ear
20、ly stage in the new product development process.(2) Cost control is emphasised at the new product design stage so any engineering changes must happen before production starts.Which of the above statements is/are true? （ D ）A 1 only B 2 onlyC Neither 1 nor 2 D Both 1 and 219. The following statements
21、 have been made about target costing.(1) Target costing is inappropriate for a new product that has no existing market.(2) It may be acceptable for a target cost for a new product to be exceeded during the growth stage of its life cycle.Which of the above statements is/are true? （ B ）A 1 only B 2 on
22、lyC Neither 1 nor 2 D Both 1 and 220. 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.(2) Throughput accounting is based on the assumption that in t
23、he short run, most factory costs, other than materials, are fixed.Which of the above statements is/are true? （ B ）A 1 only B 2 onlyC Neither 1 nor 2 D Both 1 and 221. The following statements have been made about activity based costing.;(1) Implementation of ABC is unlikely to be cost-effective when
24、 variable production costs are a low 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? ( B )A 1 only B 2 onlyC Neither
25、 1 nor 2 D Both 1 and 222. In the theory of constraints and throughput accounting, which of the following methods may be used to elevate the performance of a binding constraint? ( C )(1) Acquire more of the resource that is the binding constraint.(2) Improve the efficiency of usage of the resource t
26、hat is the binding constraint.A 1 only B 2 onlyC 1 and 2 D Neither 1 nor 223. The following statements have been made 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
27、 in the early stage of a products life cycle.Which of the above statements is/are true? ( D )A 1 only B 2 onlyC Neither 1 nor 2 D Both 1 and 224. The following statements have been made about activity based costing.(1) Activity based costs are not the same as relevant costs for the purpose of short-
28、run decision-making.(2) Activity based costing is a form of absorption costing.Which of the above statements is/are true? ( D )A 1 only B 2 onlyC Neither 1 nor 2 D Both 1 and 225. The following statements have been made about activity based costing.(1) In a system of ABC, apportionment of some overh
29、ead costs 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.Which of the above statements is/are true? ( D ) A 1 only B 2 onlyC Neither 1 nor 2 D Both 1 and 226. The following state
30、ments have been made about target costing.(1) Target costing ensures that new product development 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.Which of the above statements is/are true? ( C ) A 1 only B 2 onlyC
31、Neither 1 nor 2 D Both 1 and 227. In which of the following ways might financial returns be improved over the life cycle of a product? ( C )( 1) Maximising the breakeven time.(2) Minimising the 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
32、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.Which of the above statements is/are true? ( D )A
33、1 only B 2 onlyC Neither 1 nor 2 D Both 1 and 229. The following statements have been made about activity based costing.(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 Which of the abov
34、e statements is/are true? ( D )A 1 only B 2 onlyC Neither 1 nor 2 D Both 1 and 230. The following statements have been made about target costing.(1) A target cost gap is the difference between the target cost for a product and its projected cost.(2) Products should not be manufactured if there is a
35、target cost gap. Which of the above statements is/are true? (A )A 1 only B 2 onlyC Neither 1 nor 2 D Both 1 and 231. The following statements have been made about throughput accounting.(1) Inventory has no value and should be valued at $0.(2) Efficiency is maximised by utilising direct labour time a
36、nd machine time to full capacity.Which of the above statements is/are true? (C )A 1 only B 2 onlyC Neither 1 nor 2 D Both 1 and 232. The following statements have been made about activity based costing.(1) In the short run, all the overhead costs for an activity vary with the amount of the cost driv
37、er for the activity.(2) A cost driver is an activity based cost. Which of the above statements is/are true? (C )A 1 only B 2 onlyC Neither 1 nor 2 D Both 1 and 233. The following statements have been made about target costing.(1) The value of target costing depends on having reliable estimates of sa
38、les demand.(2) Target costing may be applied to services that are provided free of charge to customers, such as costs of call centre handling. Which of the above statements is/are true? (A )A 1 only B 2 onlyC Neither 1 nor 2 D Both 1 and 234. The following statements have been made about life cycle
39、costing.(1) An important use of life cycle costing is to decide whether to go ahead with the development of a new product.(2) Life cycle costing encourages management to find a suitable balance between investment costs and operating expenses. Which of the above statements is/are true? (D )A 1 only B
40、 2 onlyC Neither 1 nor 2 D Both 1 and 235. The following statements have been made about traditional absorption costing and activity based costing.(1) Traditional absorption costing may be used to set prices for products, but activity based costing may not.(2) Traditional absorption costing tends to
41、 allocate too many overhead costs to low-volume products and not enough overheads to high-volume products.Which of the above statements is/are true? (C )A 1 only B 2 onlyC Neither 1 nor 2 D Both 1 and 236. For which one of the following reasons would the choice of penetration pricing be unsuitable f
42、or a product during the initial stage of its life cycle? (B )A To discourage new entrants to the marketB To increase the length of the initial stage of the life cycleC To achieve economies of scaleD To set a price for a product that has a high price elasticity of demand 37. The following statements
43、have been made about the use of expected values for decision-making under conditions of uncertainty.(1) Expected values are used to support a risk-averse attitude to decision-making.(2) Expected values are more valuable as a guide to decision-making where they refer to outcomes which will occur many
44、 times over. Which of the above statements is/are true? ( B )A 1 only B 2 onlyC Neither 1 nor 2 D Both 1 and 238. Which of the following statements about relevant costing is/are correct? ( C )(1) An opportunity cost is defined as the relevant cost of taking a business opportunity.(2) Business decisions should be taken on the basis of whether they improve profit or reduce costs.A 1 only is correct B 2 only is correctC Neither 1 nor 2 is correct D Both 1 and 2 are correct39. In which one of the following circumstances would th
