First, multiple choice questions
1, the following four items are not variable costs ().
A. Depreciation of fixed assets
B, direct materials
C, direct labor
D, external processing fee
Correct answer a?
2, the following does not belong to the responsibility center ().
I. Cost Center
B, profit center
C. investment center
D, natural profit center
Correct answer d?
3. Profit center refers to the ability to control both cost and income and profit.
()
I. Profit indicators
B, cost unit
C, responsible unit
D. investment center
Correct answer c?
4, from the implementation of the investment plan to recover the initial investment funds required time is
It means ()
A. payback period of investment
B. During operation
C. profit period
D. Duration of investment
Correct answer a?
5, the following options belong to the product pricing method ().
A. Profit-based pricing method
B. revenue-based pricing methods
C. Cost-based pricing method
D. Cost-based pricing method
Correct answer c?
6, can include all the expenses related to the project, easy to single measurement.
Income, expenses and profits. Suitable for ships, planes, highways, etc.
Engineering construction, and management accounting of some companies that provide long-term services.
The method is ().
A. Activity-based budgeting method
B. Project budget law
C. Periodic Budget Law
D. Fixed budget methodology
Correct answer b?
7, reflect the profitability of the profit center is ().
I. Marginal contribution
B. Residual income
C, return on investment
D. Budget cost saving rate
Correct answer a?
8, marginal pricing method is a kind of ().
A. Quantitative analysis methods
B, investigation and analysis methods
C, opinion collection methods
D, expert judgment method
Correct answer a?
9, cost behavior, refers to the total cost and business volume between ().
A. Subsidiary
B. Dependence
C, the relationship between higher and lower levels
D, primary and secondary relations
10, control in management accounting does not include ().
First, the cost control system
B. Internal control system
C. Risk management system
D. performance assignment
Correct answer d?
Second, multiple choice questions
1, and the operation quality cost specifically includes ().
First, the internal loss cost of the enterprise
B. Appraisal fees
C, prevention costs
D, external loss cost
Correct answer ABCD?
2. Qualitative analysis methods of sales forecast mainly include ().
First, the method of collecting opinions
B, expert judgment method
C, trend prediction analysis method
D, investigation and analysis methods
Correct answer ABD?
3, commonly used business decision-making methods are ().
First, the difference analysis method
B. marginal contribution analysis method
C, volume cost-benefit analysis method
D, trend prediction analysis method
Correct answer ABC?
4. Profit-based performance appraisal and evaluation indicators are often based on the needs of assessment.
There is () to be sure.
A. Operating profit margin
B, cost profit rate
C. Return on equity