14秋学期《管理会计》在线作业（14 fall semester online homework for management accounting）.doc

14秋学期《管理会计》在线作业（14 fall semester online homework for management accounting） 14 fall semester online homework for management accounting One, single choice (20 test questions, 40 points) The following statement on controllable costs is incorrect (D) A. short-term uncontrollable costs may become manageable in the longer term B. The controllable costs of higher authorities may be uncontrollable costs for subordinates C. The controllable cost of a cost center can be an uncontrollable cost to the b cost center D. variable costs are controllable costs Full mark: 2 2. Parts of the homemade or outsourcing decisions, when in the production of the parts related to fixed cost is 30000 yuan, the unit variable cost is 3 yuan, the parts purchased the unit price is 8 yuan, two solutions have the same cost of business for (A) 6000 A. 4000 B. 3750 C. 1000 D. Full mark: 2 The net present value method assumes that the reinvestment rate of the investment item is __B__. ____ A. Current deposit rate of the bank B. Enterprise weighted average capital cost C. The internal rate of return on the investment project D. Short-term interest rates Full mark: 2 The production department and the purchasing department of the enterprise are the cost center, and due to the failure of the quality of the material, the production shop will exceed the cost of the fixed cost. A. production department B. purchasing department C. The production department and the purchasing department D. factory department Full mark: 2 5. It is assumed in the basic model of economic order quantity. _D___ A. You can get A discount on bulk purchases B. Permission to be out of stock C. The larger the batch, the higher the cost of each order D. The annual storage cost is proportional to the average inventory of the whole year Full mark: 2 6. One enterprise only sells one product, the monthly plan sells 6000 pieces, the unit changes cost is 6 yuan, the monthly fixed cost is 3500 yuan, and the profit is 1200 yuan, the unit price sh