英文成本会计试题库及答案.docVIP

英文成本会计试题库及答案

一、单项选择题（每题2分，共10题）

1.Themainpurposeofcostaccountingisto（）

A.Provideinformationforfinancialreporting

B.Calculateproductcosts

C.Evaluateemployeesperformance

D.Planfutureproduction

Answer:B

2.Whichofthefollowingisadirectcost?（）

A.Factoryrent

B.Depreciationoffactoryequipment

C.Wagesofproductionworkers

D.Officesupplies

Answer:C

3.Primecostsconsistof（）

A.Directmaterialsanddirectlabor

B.Directmaterialsandmanufacturingoverhead

C.Directlaborandmanufacturingoverhead

D.Indirectmaterialsandindirectlabor

Answer:A

4.Fixedcostsarethosethat（）

A.Varyintotalwithchangesinthelevelofactivity

B.Remainconstantperunitwithchangesinthelevelofactivity

C.Remainconstantintotalregardlessofchangesinthelevelofactivity

D.Varyperunitwithchangesinthelevelofactivity

Answer:C

5.Thebreak-evenpointisthelevelofactivityatwhich（）

A.Totalrevenueequalstotalcost

B.Totalrevenueexceedstotalcost

C.Totalrevenueislessthantotalcost

D.Profitismaximized

Answer:A

6.Cost-volume-profitanalysisassumesthat（）

A.Allcostsarevariable

B.Sellingpriceperunitisconstant

C.Productionvolumeisgreaterthansalesvolume

D.Fixedcostschangewithactivitylevel

Answer:B

7.Activity-basedcosting(ABC)focuseson（）

A.Assigningcoststoproductsbasedonproductionvolume

B.Identifyingactivitiesandtheircostdrivers

C.Simplifyingthecost-allocationprocess

D.Ignoringoverheadcosts

Answer:B

8.Thecostofgoodsmanufacturediscalculatedas（）

A.Beginningworkinprocess+Totalmanufacturingcosts-Endingworkinprocess

B.Beginningfinishedgoods+Costofgoodspurchased-Endingfinishedgoods

C.Directmaterials+Directlabor+Manufacturingoverhead

D.Salesrevenue-Grossprofit

Answer:A

9.Inajob-ordercostingsystem,thecostofajobisaccumulatedona（）

A.Costofgoodssoldstatement

B.