南开12秋学期《成本与管理会计》在线作业（Work on cost and management accounting in the 12th autumn semester）.doc

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南开12秋学期《成本与管理会计》在线作业（Work on cost and management accounting in the 12th autumn semester）.doc

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南开12秋学期《成本与管理会计》在线作业（Work on cost and management accounting in the 12th autumn semester） 12 autumn semester online work of cost and management accounting Select multiple choice questions One, single choice (20 test questions, 40 points) 1. The cost-plus pricing of the variable cost method is based on the unit product (). A. manufacturing cost B. variable production costs C. All variable costs D. Manufacturing costs and non-manufacturing costs Correct answer: C full score: 2 points 2. Both the production department and the purchasing department of the enterprise are the cost centers. Due to the failure of the quality of materials, the difference between the production workshop and the cost of the fixed costs shall be borne by () (). A. production department B. purchasing department C. The production department and the purchasing department D. factory department The answer: B full mark: 2 points 3. Only one kind of product production and sales in one power plant, and the balance of production and sales in the past year total sales income is 180000 yuan, its contribution Mao Yi rate was 40%, profits of 12000 yuan, the total variable cost and fixed cost total RMB respectively () A. 72000, 196000 B. 108000, 60000 C. 96000, 72000 D. 60000, 108000 The answer: B full mark: 2 points 4. Residual income is () evaluation index () A. cost center B. Profit center C. Expense center D. Investment center The correct answer: D score: 2 points 5. The definition of double price pricing in internal transfer pricing is () A. different time periods adopt different internal transfer prices B. Use different internal transfer prices with the product C. The supply and demand of the supply and demand are respectively used for different prices D. Use different prices for the quality of the products Correct answer: C full score: 2 points 6. Residual income is the evaluation index of ____. ____ A. cost center B. Profit center C. Expense center D. Investment center The correct answer: D score: 2 p