华东理工管理会计专1（East China institute of technology management accounting special 1）.doc

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华东理工管理会计专1（East China institute of technology management accounting special 1）.doc

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华东理工管理会计专1（East China institute of technology management accounting special 1） (please choose the only correct answer in the following options) : 5 Content: The independent cost is the independent and outsourcing decision. A, direct material B. Changes in manufacturing costs C, if outsourcing can avoid the fixed production costs D, the fixed cost of manufacturing, even if purchased Standard answer: D Student: D Score: 5 (please choose the only correct answer in the following options) : 5 Content: The change cost rate of an enterprise is 60%, the margin of safety is 30%, and the profit margin is A, 18% B, 12% C, 15% D, 20% Standard answer: B Student: B Score: 5 (please choose the only correct answer in the following options) : 5 Content: Unit cost of a product are as follows: 12 yuan direct materials, direct labor 16 yuan, volatility manufacturing cost 10 yuan, regular manufacturing expenses 14 yuan, if the product is the contribution of Mao Yi rate was 20%, the unit price of the product should be A, 47.5 yuan per piece B, 65 yuan per piece C, 50.2 yuan per piece D, 190 yuan per piece Standard answer: A Student answer: A Score: 5 (please choose the only correct answer in the following options) : 5 Content: A company issued a bond with a 50 year annual interest rate of 12%, with a coupon of 1,000 yuan and a fee rate of 2%. If the applicable tax rate of the enterprise is 30%, the cost of the bond is. A, 0.71% B, 10.05% C, 9.41% D, 8.57% Standard answer: D Student: D Score: 5 (please choose the only correct answer in the following options) 5 Content: The sales volume of a certain product is 400, the total change cost is 400 yuan, the total fixed cost is 200 yuan, and the sales of the 401 products can increase the profit before tax. A, 0 B, 0.50 C, 1 D, 1.50 Standard answer: B Student: B Score: 5 (please choose the only correct answer in the following options) 5 Content: When the surplus production capacity is unable to be transferred, the enterprises should not accept a