管理会计2012年4月答案（Management accounting for April 2012）.docVIP

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管理会计2012年4月答案（Management accounting for April 2012）.doc

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管理会计2012年4月答案（Management accounting for April 2012） In April 2012, the national self-study examination of education Management accounting (1) test questions Course code: 00157 (10 points, 1 point, 10 points) Only one of the four options listed in each of the short questions is eligible for the title, please fill in the code In brackets. No, no, no, no, no, no, no. 1. When the other conditions are unchanged, the factors that change with the profit are (D). A. variable cost b. fixed cost c. product structure d. product unit price 2. The following expenses are subject to the appropriate fixed costs (B) A. housing and equipment rental B. Technical development fee C. Depreciation of fixed assets D. Real estate tax 3. The calculation formula of variable cost rate is correct (C) A. marginal contribution/sales revenue b. unit marginal contribution/sales revenue C. Variable cost/sales revenue d. unit variable cost/sales revenue 4. The basic factors that make up the difference in the cost of raw materials include the amount of raw materials consumption and (D) A. efficiency difference b. cost difference c. idle energy difference d. price difference 5. The production time of actual operation of parts or products is (A) A. processing time b. production cycle c. inspection time d. process time 6. The net present value of an investment project is RMB 30,000, and the net present value of the calculated 14% is -70,000 yuan, and the internal rate of return is (B). A. 10.6% b. 12.6% c. 13.6% d. 14.6% 7. The preparation foundation for the direct material budget is (D) A. sales budget b. total budget c. budget d. production budget 8. The subject of liability accounting is (A) A. responsibility center b. cost center c. production department d. management department 9. After the enterprise management has reached the level of operation, the enterprise has become a collection of operations designed to meet the needs of customers, thus forming an inward and outward (B). A. purchase chain b.