管理会计2(国外英语资料).docVIP

管理会计2(国外英语资料) A comprehensive exercise in management accounting 1, 1, 1, 20 points 1, an enterprise needs a material for the whole year 50000 kilograms, each time order of volatility ordering cost is 25 yuan, unit materials and annual variability storage cost 10 yuan, the economic batch for (B). A400kg, b500kg, c600kg, d700kg The profit of the company in the next year is 1.8. The turnover rate is expected to be 20%, and the profit forecast for the next year is (C). A200,000 yuan B240000 yuan C272000 yuan D360000 yuan The cost centers responsibility cost is the center (C). A fixed cost B product cost C controllable cost D uncontrollable cost In the analysis of the cash flow analysis of the project investment decision, the concept of operating cost means (A). A paid for the variable cost of C, C production cost D fixed cost (C) at the heart of modern management accounting. A responsibility accounting B plans to control accounting C for the accounting D standard cost system 6, a known enterprises production a, b two kinds of products, the unit contribution margin rate were 15% and 20% respectively, the proportion of sales of 40% and 60% respectively, with the weighted average method to calculate comprehensive contribution margin rate for (C). A15 B17.5 % % D20 C18 % % 7, (C) is one of the key symbols of modern management accounting. A responsible accounting B planning and control accounting C forecast decision accounting D standard cost system 8, if a particular issue according to the variable cost method to calculate the operating profit of 6000 yuan, this phase of the production for 3000 pieces, sales to 2000, the beginning inventory is zero, regular manufacturing expenses totaled 3000 yuan, is completely cost method to calculate the operating profit of $(D). A1000 B5000 C6000 D7000 PI = 1 + (B). A, the net present value of the interest rate of B, the rate of return of the discount rate, the rate of return on investment The following indicators are the antiindicator