2011电大职业技能实训管理会计题目及答案（2011, TV university vocational skills training management accounting questions and answers）.docVIP

2011电大职业技能实训管理会计题目及答案（2011, TV university vocational skills training management accounting questions and answers） Accounting professional skills training management accounting questions and answers 1., the sales revenue was 200 thousand yuan, the contribution margin was 60%, and the total variable cost was (A 8) 10000 yuan. 2. when the unit price changes independently, the margin of safety (C changes in the same direction) will be changed 3. when the following factors are changed individually, the impact on the poly point (D sales) is not 4., a fixed monthly cost of 1000 yuan, 10 yuan, plans to sell 600, to achieve the target profit of 800 yuan, the unit variable costs for (D 7) yuan. 5. the focus of the standard costing system is the calculation and analysis of B cost variances. 6. is not directly related to the quantity of production, while the cost proportional to the batch is (A adjustment, preparation costs) 7., the premise of quantitative and quantitative analysis is (A cost behavior analysis, hypothesis B, related van Wei and linear hypothesis, C variable cost method, hypothesis D, production and marketing balance and variety structure hypothesis) 8., the basic content of quantitative and quantitative analysis is (A break even point analysis, B security analysis) 9. safety margin rate = (A / C actual sales amount of margin of safety margin of safety, the actual sales amount) 10. from the capital preservation chart (C actual sales exceed the breakeven point, sales part is the margin of safety, the greater the margin of D security, the greater the profit area) 11. the contribution margin calculation formula can be expressed as (A 1 - variable cost rate, B contribution margin / sales revenue, D fixed cost / guaranteed sales) 12. the following factors that can affect the break even point, poly point and net profit point at the same time are (A unit contribution, marginal B contribution margin, C fixed cost total) 13., the companys sales revenue last year was 20 m