英文管理会计试题库及答案.docVIP

英文管理会计试题库及答案

一、单项选择题（每题2分，共10题）

1.Whichofthefollowingisavariablecost?

A.Rentoffactorybuilding

B.Depreciationofequipment

C.Directmaterialscost

Answer:C

2.Thebreak-evenpointisthelevelofactivitywhere

A.Totalrevenueequalstotalfixedcosts

B.Totalrevenueequalstotalvariablecosts

C.Totalrevenueequalstotalcosts

Answer:C

3.Cost-volume-profitanalysisassumesthatovertherelevantrange

A.Sellingpricesarevariable

B.Fixedcostsarevariable

C.Variablecostsperunitareconstant

Answer:C

4.Marginalcostingfocuseson

A.Fixedcosts

B.Variablecosts

C.Totalcosts

Answer:B

5.Whichofthefollowingisanexampleofasunkcost?

A.Costofnewmachinery

B.Costofrawmaterialstobepurchased

C.Costofequipmentalreadypurchasedandcannotberesold

Answer:C

6.Thecontributionmarginratioiscalculatedas

A.Contributionmargin/Salesrevenue

B.Fixedcosts/Contributionmargin

C.Variablecosts/Salesrevenue

Answer:A

7.Activity-basedcostingisusedto

A.Allocatefixedcostsonly

B.Allocateoverheadcostsmoreaccurately

C.Allocatedirectmaterialscosts

Answer:B

8.Targetcostingismainlyusedin

A.Theproductionstage

B.Thedesignstage

C.Themarketingstage

Answer:B

9.Inrelevantcosting,relevantcostsare

A.Futurecoststhatdifferbetweenalternatives

B.Pastcoststhatarealreadyincurred

C.Allcostsassociatedwithaproject

Answer:A

10.Whichofthefollowingisalong-termdecision?

A.Make-or-buydecision

B.Accept-or-rejectaspecialorder

C.Investmentinnewplantandequipment

Answer:C

二、多项选择题（每题2分，共10题）

1.Whichofthefollowingarefixedcosts?

A.Managerssalary

B.Propertytaxesonfactory

C.Insurancepremiumsforfactory

Answer:ABC

2.Cost-volume-profitanalysishelpsin

A.Determiningbreak-evenpoint

B.Evaluatingprofitatdifferentlevelsofactivity

C.Makingpricingdecisions