南开10秋学期《高级管理会计》在线作业（Nankai 10 autumn semester senior management accounting online homework）.doc

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南开10秋学期《高级管理会计》在线作业（Nankai 10 autumn semester senior management accounting online homework）.doc

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南开10秋学期《高级管理会计》在线作业（Nankai 10 autumn semester senior management accounting online homework） Nankai university Senior management accounting online assignment in the fall semester Single topic selection 1. Product marginal contribution means. (a) A. The difference between sales revenue and product variation B. The difference between sales revenue and sales and management changes C. Poor sales revenue and marginal contribution D. The difference between sales revenue and total variable costs (including changes in product costs and periods) Answer: D 2. In the analysis of cost differences, the differences in fixed manufacturing costs can be decomposed into (). A. price difference and quantity difference B. Cost differences and efficiency differences C. Differences in energy and efficiency D. Expense differences and energy differences Answer: D 3. The calculation results are not equal to the contribution of the profit margin. (a) A. Unit contribution to the profit/unit price B. Contribution to profit/sales revenue C. 1 - margin of safety D. 1 - variable cost rate Answer: C 4. The budget formulation method for the last years budget is not considered. (a) A. fixed budget B. Flexible budget C. Incremental budget D. zero-base budget Answer: D 5. The following calculation method for the sales of bonded points is correct. (a) A. fixed cost divided by contribution gross B. Fixed costs divided by unit contributions C. Fixed cost divided by contribution rate D. Fixed cost times contribution rate Answer: C 6. 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 schemes with the same volume of cost. (a) 6000 A. 4000 B. 3750 C. 1000 D. Answer: A, 7. Costs that are not directly related to a particular decision plan include. (a) A. opportunity cost B. replacement cost C. sunk cost D. Avoid costs Answer: C 8. The definition of double pri