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南开11学期《管理会计》在线作业(Nankai 11 semester management accounting online homework)
南开11学期《管理会计》在线作业(Nankai 11 semester management accounting online homework)
11 semester management accounting online homework
First, a radio question
1. the following costs are the cost of prevention
A. process inspection fee
B. product inspection fee
C. waste loss
D. process control cost
The correct answer: D
2. the starting point for the preparation of a comprehensive budget is ()
A. sales budget
B. production budget
C. cash budget
D. product cost budget
The correct answer: A
3. the content of the cost center control and assessment is ()
A. product cost
B. period cost
C. uncontrollable costs
D. liability costs
The correct answer: D
4. the following factors do not affect the internal rate of return of the investment program
A. initial investment
B. net cash flow per year
C. investment project years
D. capital cost
The correct answer: D
5. the following calculation results are not equal to the contribution rate. ____
A. unit contribution gross / unit price
B. contribution margin / sales revenue
C. 1- margin of safety
D. 1- variable cost rate
The correct answer: C
6. expected direct labor cost = () * * units per hour
A. projected sales
B. projected production
C. expected work hours
D. estimated material consumption
The correct answer: B
7., in the basic model of economic order quantity, the cost of influencing the economic order quantity is ()
A. purchasing cost and order cost
B. order costs and holding costs
C. purchasing costs and holding costs
D. purchasing cost and out of stock cost
The correct answer: B
8. the following long-term investment decision indicators do not take into account the time value of money
A. net present value method
B. internal rate of return method
C. payback period method
D. profit index method
The correct answer: C
9. in the basic model of economic order quantities, it is assumed that. ____
A. discounts are available for bulk purchases
B. allows shortages to occur
The larger the lot of C., the higher the cost of each order
D. annual storage
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