成本与管理会计英文版试题库答案ch09.docVIP

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成本与管理会计英文版试题库答案ch09.doc

成本与管理会计英文版试题库答案ch09

1.Whichofthefollowingstatementsaboutrelevantcostsandrevenuesistrue?(5points)

A.Relevantcostsarealwaysvariablecosts.

B.Relevantrevenuesmustdifferbetweenthealternativesbeingconsidered.

C.Sunkcostsarerelevantwhenmakingdecisions.

D.Fixedcostsareneverrelevant.

2.Inamake-or-buydecision,whichofthefollowingcostswouldberelevant?(5points)

A.Depreciationonequipmentusedtomaketheproduct

B.Thesalaryoftheproductionsupervisor

C.Thecostofdirectmaterials

D.Alloftheabove

3.Acompanyisconsideringwhethertoacce

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