国立彰化师范大学 100 学年度硕士班招生考试试题.pdfVIP

國立彰化師範大學 100 學年度碩士班招生考試試題 系所：會計學系 科目：管理會計含成本會計學( ) ☆☆請在答案紙上作答☆☆ 共4頁，第 1頁 作答說明：題號請標明清楚請在答案卷上標明第一部分與第二部分，及其次標題( ) 。所有非選擇題 皆須列示計算過程，否則不予計分。 Part One第一部分 (50%) I. Multiple Choices (18%, 2% for each question) 1. Cost accounting provides all of the following EXCEPT: (A) information for management accounting and financial accounting (B) pricing information from marketing studies (C) financial information regarding the cost of acquiring resources (D) nonfinancial information regarding the cost of operational efficiencies 2. Which statement is TRUE? (A) A direct cost of one cost object cannot be an indirect cost of another cost object. (B) All variable costs are direct costs. (C) A direct cost of one cost object can be an indirect cost of another cost object. (D) All fixed costs are direct costs. 3. The advantage of using normal costing instead of actual costing is: (A) indirect costs are assigned at the end of the year when they are known (B) the job cost is more accurate under normal costing (C) indirect costs are assigned to a job on a timely basis (D) normal costing provides a higher gross profit margin 4. It is usually difficult to find good cause-and-effect relationships between ________ and a cost allocation base. (A) unit-level costs (B) batch-level costs (C) product-sustaining costs (D) facility-sustaining costs 5. Operating budgets include all of the following EXCEPT: (A) the revenues budget (B) the budgeted income statement (C) the administrative costs budget (D) the budgeted balance sheet 6. The sales-volume variance is due to: (A) using a different selling