管理会计双语考试试卷.docVIP

长江大学国际学院2011-2012学年度第1学期 《管理会计学》试卷 考试方式：闭卷 满分：100分 时间：2小时 姓名： 学号： 班级： 专业： 考生注意： 所有考题请回答在考卷指定位置上； 2、请考生务必把专业、班级、学号及姓名填写在试卷上。 Single choice Multiple-choice Judgment Calculation Obtained marks I Single Choice （1× 15 = 15） 1.Several factors affect the classification of a cost as direct or indirect. ( ) A. The materiality of the cost in question B. Cost allocation C. Cost assignment D. Cost object 2.A ( ) remains unchanged in total for a given time period, despite wide changes in the related level of total activity or volume. A. Variable cost B. Fixed cost C. Direct cost D. Indirect cost 3.If your inventory balance at the beginning of the month was ＄1,000,you bought $300 during the month ,and sold ＄300 during the month, what would be the balance at the end of the month. （ ） A. $1000 B. $800 C. $1200 D. $200 4.The total costs is the sum of fixed costs and variable costs. Fixed costs is ＄2,000 at all quantities of units sold within the relevant range, variable cost per unit is ＄150, so total costs at 40 units sold equal ( ) A. $7,800 B. $8,000 C. $6,800 5. At the breakeven point, operating income is by definition ( ) A. $1 B. $0 C. Not sure D. 6.Operating leverage describes the effects that fixed costs have on changes in operating income as changes occur in units sold and contribution margin. Contribution margin is $3,600.Operating income is $1,600,the degree of operating leverage is ( ) A. 2.25 B. 1.67 C. 0.67 7.The simplest form of quantitative analysis to “fit”a line to data points is the high-low method. Cost Driver:Machine-Hours(X) Indirect Manufacturing labor costs Highest observation of cost driver 80 $2,000 Lowest observation of cost driver 20 800 Difference 60 $1200 The high-low estimate of the cos