川大《管理会计2141》13春在线作业2（Sichuan management accounting 2141 13 spring online homework 2）.docVIP

川大《管理会计2141》13春在线作业2（Sichuan management accounting 2141 13 spring online homework 2） Sichuan management accounting 2141 13 spring online homework 2 14, spring, 13 autumn, there are papers total score: 100 test time: - Radio examination A multiple-choice question Judgment question Radio examination questions (25 questions, 50 points) 1. when the variable cost of a unit changes separately, the margin of safety ( A. invariant B. does not necessarily change C. changes in the same direction D. reverse direction change Full marks: 2 2. the content of the cost center control and assessment is () A. liability costs B. product cost C. target cost D. uncontrollable costs Full marks: 2 3. when the fixed cost changes separately, the critical point of profit and loss will be reached A. invariant B. does not necessarily change C. changes in the same direction D. reverse direction change Full marks: 2 4., a company produces only one product, the unit price is 6 yuan, the unit production cost is 4 yuan, the unit changes, the operating and management cost is 0.5 yuan, and the sales volume is 500, then the gross profit contribution is () A. 650 yuan B. 750 yuan C. 850 yuan D. 950 yuan Full marks: 2 5. what is incorrect in the following statements is () A. calculates cash flows based on cash basis and is more reliable than net profit calculated by accrual basis The net present value of B. cannot reveal the actual rate of return that an investment program may achieve C. uses net present value and internal income method to evaluate project, and the results may not be consistent The D. investment recovery period and the investment margin method do not consider the cash flow after the expiration of the recovery period Full marks: 2 6., the difference in the expected cost between the two alternatives is () A. marginal cost B. variable costs C. differential cost D. opportunity cost Full marks: 2 7., in the form of organization, () they are generally independent legal persons A. cost center