管理会计复习资料（To manage the accounting review materials）.docVIP

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管理会计复习资料（To manage the accounting review materials）.doc

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管理会计复习资料（To manage the accounting review materials） The document comes from the network, it is my own collection organized, if have omitted, the error, still asks everyone to correct! Management accounting review materials 1. Noun interpretation 1. Management accounting 2. Cost behavior 3. 4. Standard cost: 5. Comprehensive budget 6. Opportunity cost 7. The zero-base budget 8. Break-even point 9. Cost of capital 10. Variable cost method Second, fill in the blanks 1. The essence of management accounting is the direct combination of () and () 2. The costs are divided into two categories: () and () 3. The total cost of the enterprise can be divided into () two categories according to the habit of cost Standard costs generally have () () () three kinds 5. The absolute logarithmic form of monetary time value is () 6. The financial ratio reflecting the liquidity capacity is mainly () and (). 7. Methods for non-deterministic decisions have () () 8. Common methods for sales prediction are () () 9. Internal transfer price refers to the settlement price adopted by the internal responsibility center of an enterprise for providing () or () 10. The evaluation and assessment of investment center performance is usually based on () and () as the main indicators for evaluation and performance evaluation 3. Single option 1. The following shall be included in the cost of manufacturing () A, manufacturing expenses B, advertising fee C, office fee D, sales staffs salary 2. The following shall be included in the cost of the period () A, management fee B, direct material C, direct labor D, manufacturing cost 3. The following description of variable cost method is correct () A. Changes in the proportion of business volume increase and decrease B. The change in the proportion of business volume is inversely proportional to change C. Not subject to the change of business volume D, thats not true 4. The cost of using principal cash, acceptance bills, securities and other current assets as a r