15春福师《管理会计》在线作业二满分答案(国外英文资料).docVIP

15春福师《管理会计》在线作业二满分答案 Austrian Peng 15 spring Fu division management accounting online homework two Total score: 100 test time: - Radio examination A multiple-choice question Judgment question Radio examination questions (20 questions, 40 points) 1. in the decision of whether the product cost is deep processed, the cost of semi-finished products before deep processing is (). A. opportunity cost B. estimated cost C. sunk costs D. replacement cost Full marks: 2 2. set up a factory to part A, the purchase price of 10 yuan, if the production itself, per unit variable cost is 6 yuan, and the need for additional annual fixed costs 10000 yuan, by calculation, when the demand for parts of the year (two pieces), equivalent scheme. A. 2500 B. 3000 C. 2000 D. 1800 Full marks: 2 3. the individual changes in the following factors do not affect the break even point and the poly point. A. unit price B. unit variable costs C. sales D. fixed costs Full marks: 2 4. the main contents of the production budget are: production, initial and end product inventory and (). A. amount of money B. hours C. purchases D. sales Full marks: 2 5., the budget is divided into two categories: the fixed budget and the flexible budget. A. behavior B. duration of time Can the C. be adjusted by volume? Does the D. change over time? Full marks: 2 6. the budget corresponding to the flexible budget is (). A. fixed budget B. zero base budget C. incremental budget D. regular budget Full marks: 2 7. () is based on subjective analysis of people to determine the future value of the estimate. A. quantitative analysis B. causal forecasting C. qualitative analysis D. regression analysis Full marks: 2 8., in the semi-finished products whether further processing decisions, should be processed semi-finished products after the increase in income and () for analysis and research. A. variable costs before further processing B. additional costs for further processing C. full cost before further processing D. total cost befor