南开11秋学期《高级管理会计》在线作业（In the 11th autumn semester, senior management accounting is online）.doc

南开11秋学期《高级管理会计》在线作业（In the 11th autumn semester, senior management accounting is online） 11 fall semester online homework for management accounting 1. 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 the () 6000 A. 4000 B. 3750 C. 1000 D. A full score: 2 points: 2 2. The contribution of a certain product is 1 million yuan, and the fixed cost is 200,000 yuan, and the profit of the product is () 1.2 million yuan A. B. 800000 yuan C. 50000 yuan D. 20 million yuan A: B full score: 2 points: 2 3. The following statement on management accounting is correct () A. management accounting is strictly controlled by generally accepted accounting standards B. Management accounting focuses on providing information for external parties concerned C. Management accounting focuses on controlling the present and planning the future D. Management accounting pays more attention to the accuracy of information than financial accounting Score: 2 4. The following costs are for prevention costs () A. Process inspection fee B. product inspection fee C. waste loss D. Process control costs (2) score: 2 5. When other conditions remain unchanged, the break-even point will () when fixed costs rise. A. improve B. to reduce C. the same D. improve or decrease A full score: 2 points: 2 6. The following statement on the timely inventory system is incorrect () A. The timely inventory system shall be applicable to the production system driven by the forward backward B. The timely inventory system requires a demand-pull manufacturing process C. The timely inventory system requires the supply, production and marketing of enterprises to cooperate closely D. The timely inventory system greatly reduces the cost of inventory A full score: 2 points: 2 7. In the following types of products, the traditional cost calc