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管理会计英文试题及答案

ManagementAccountingEnglishExamQuestionsandAnswers

Question1:

ThefollowinginformationisavailableforXYZCompany:

SalesRevenue:$500,000

VariableCosts:$150,000

FixedCosts:$100,000

TotalAssets:$800,000

TaxRate:30%

Calculatethecompanyscontributionmarginratioandnetoperating

income.

Answer1:

ContributionMarginRatio=(SalesRevenue-VariableCosts)/Sales

Revenue

=($500,000-$150,000)/$500,000

=70%

NetOperatingIncome=ContributionMargin-FixedCosts

=($500,000-$150,000)-$100,000

=$250,000

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管理会计英文试题及答案--第2页

Question2:

ABCCompanyproducesandsellsaproductwiththefollowingdata:

SellingPriceperUnit:$20

VariableCostperUnit:$10

FixedCosts:$50,000

ExpectedSalesVolume:10,000units

Calculatethebreakevenpointinunitsanddollars.

Answer2:

BreakevenPointinUnits=FixedCosts/ContributionMarginperUnit

=$50,000/($20-$10)

=5,000units

BreakevenPointinDollars=BreakevenPointinUnits*SellingPrice

perUnit

=5,000units*$20

=$100,000

Question3:

Determinethetotalcostandaveragecostperunitforacompanybased

onthefollowingdata:

FixedCosts:$30,000

VariableCostsperUnit:$5

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Production