管理会计（Management accounting）.docVIP

管理会计（Management accounting） 3. Comprehensive practice questions (1), single topic selection 1. The tiered mixing cost is also called (A). A. semi-fixed cost b. semi-variable cost c. deferred variable cost d. curve cost 2. One period according to the variable cost method to calculate the operating profit of 500 yuan, this phase of the production for 200 pieces, sales to 100, regular manufacturing expenses totaled 200 yuan, beginning inventory is zero, then the full cost method to calculate the operating profit of (A). A. 600 yuan B. 500 yuan c. 100 yuan 3. The following functions of the management accounting assessment evaluation function are (D). A. predictive accounting b. planning and control accounting c. external reporting accounting d. accountability accounting 4. An enterprise producing only one type of product, the unit variable cost is 36 yuan, the total fixed cost 4000 yuan, the products unit price 56 yuan, to make the margin of safety rate of 50%, the enterprise should reach the sales volume of the (A). A. 400 pieces b. 222 pieces c. 143 d. 500 pieces 5. Annual interest rate is 10%, and twice a year, real interest rate (B) A. 10% b. 10.25% c. 8% d. 8.16% 6. The profit of the previous year is RMB 10,000, the operating leverage coefficient of the next year is 1.4, and the turnover rate is 15%, and the profit forecast for next year is (D). A. 15,000 yuan B. 14,000 yuan C. 12500 yuan d.12100 yuan The unit change cost is 6 yuan, the product unit price is 10 yuan, the plan sells 600 pieces, wants to realize profit 1000 yuan, the fixed cost should be controlled in (A) a. 1400 yuan b. 1660 yuan c. 1800 yuan d. 1860 yuan 8. The unit variation cost of A given product is 10 yuan, the fixed cost is 15000 yuan, the sales volume is 5000, and the target profit is 5000 yuan, the unit price of the target profit is (A). A. 14 yuan B. 6 yuan c. 11 yuan d. 13 yuan 9. A company needs 240 tons of a material for the whole year, and the cost of each purchase is 40 yuan, and the a