华东理工管理会计专1(国外英语资料).doc

华东理工管理会计专1(国外英语资料) Question number: 1, question type: Radio question (please choose the only correct answer in the following options): 5 Content: In the part making and outsourcing decision, the independent cost is. A, direct material B and variable manufacturing expenses C, the fixed manufacturing cost that can be avoided if purchased D, even fixed costs of outsourcing Standard answer: D Student answer: D The score is 5 Question number: 2, question type: Radio question (please choose the only correct answer in the following options): 5 Content: The variable cost rate of an enterprise is 60%, and the marginal rate of safety is 30% A, 18% B, 12% C, 15% D, 20% Standard answer: B Student answer: B The score is 5 Question number: 3, question type: Radio question (please choose the only correct answer in the following options): 5 Content: The unit cost of a product for direct material: 12 yuan, 16 yuan of direct labor, variable manufacturing costs 10 yuan, fixed manufacturing costs 14 yuan, if the product of the contribution rate of 20%, the product unit price shall be A, 47.5 yuan / piece B, 65 yuan / piece C, 50.2 yuan / piece D, 190 yuan / piece Standard answer: A Student answer: A The score is 5 Question number: 4, question type: Radio question (please choose the only correct answer in the following options): 5 Content: A company issued 50 years of annual interest rate of 12% bonds, the par value of 1000 yuan, the issue fee rate is 2%. If the income tax rate applicable to the enterprise is 30%, then the bond cost rate is. A, 0.71% B, 10.05% C, 9.41% D, 8.57% Standard answer: D Student answer: D The score is 5 Question number: 5, question type: Radio question (please choose the only correct answer in the following options): 5 Content: The guaranteed sales volume of a product is 400 units, and the total variable cost at this time is 400 yuan. The total fixed cost is 200 yuan, and the sale of 401st units can increase the profit before tax. A, 0 B, 0.50 C, 1 D, 1.50 Stan