管理会计在线作业三(外国英语资料).docVIP

管理会计在线作业三(国外英语资料) Management accounting online homework three First, radio questions (15 questions, 60 points) V 1. the content of the cost center control and assessment is (A) A. liability costs B. product cost C. direct cost D. target cost Full marks: 4 2. in the development of the standard cost, should be the cost target is (C). A. ideal standard cost B. normal standard cost C. actual standard cost D. past standard costs Full marks: 4 3., a company intends to purchase and build a fixed asset, the construction period is one year, and the service life is 5 years. Project calculation period (C A. 1 years B. 5 years C. 6 years D. 5.5 years Full marks: 4 4. the break even pricing law belongs to (C) A. cost oriented pricing methods B.s demand based pricing approach C. pricing methods based on special requirements D. pricing strategy Full marks: 4 5. if a period according to the variable cost method to calculate the operating profit of 5000 yuan, the yield is 2000, sales of 1000 pieces, the beginning inventory is zero, the fixed manufacturing cost amounted to 2000 yuan, net profit is calculated according to the full cost method for (C) A. 0 yuan B. 5000 yuan C. 6000 yuan D. 1000 yuan Full marks: 4 6. in the following items, both the discounted indexes and the absolute positive indicators are (D). A. investment margin B. static payback period C. internal rate of return D. net present value Full marks: 4 7., the sensitivity analysis method is used to analyze the impact of the change of relevant factors on the major economic evaluation indicators such as net present value and internal return rate (C) A. break point sensitivity analysis B. profit sensitivity analysis Sensitivity analysis of C. investment D. poly point sensitivity analysis Full marks: 4 8., the difference between operating profit margins not equal to zero is called (B) A. generalized difference B. narrow difference C. standard difference D. non zero difference Full marks: 4 9. the conclusion of investment se