管理会计1ks_cjdetail（Manage accounting 1ks_cjdetail）.docVIP

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管理会计1ks_cjdetail（Manage accounting 1ks_cjdetail）.doc

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管理会计1ks_cjdetail（Manage accounting 1ks_cjdetail） (please choose the only correct answer in the following options) : 5 Content: Suppose the cash flow of an investment project in its lifetime is as follows: year 0, 1, 2, 3, 4 cash flow - 20 The static investment recovery period is 3, 7, 8, 10. A, 3 years B, 3.1 years C, 3.2 years D, 4 years Standard answer: C Students answers: C 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: 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: The standard distribution rate of the variable-rate manufacturing cost is 0.50 yuan/hour, and the standard time is 1000 hours. Result: the actual working hours are 1200 hours, and the actual variation cost is 550 yuan. Therefore, it can be found that the variation of the cost of the production cost is different It is. A, - 50 B + 50, C and + 100 D, the above results are not correct Standard answer: A Student answer: A Score: 5 (please choose the only correct answer in the following options) 5 Content: Known A company surplus production capacity of 2000 hours per month, A, B two existing product, A product sells for 75 yuan/piece, the unit variable cost is 55 yuan/piece, for 5 hours/fixed working hours; The price of product B is 60 yuan per unit, and the unit change costs are 35 yuan per unit. The fixed working hours are 4 hours per unit. The exclusive cost of producing A product and B products shall be 2,000 yuan and 4,000 yuan respectively. The