ch07tif_doc
ch07
:::::《计算机基础与实训教材系列》 :::::《计算机基础与实训教材系列》系列丛书官方网站
/edu /edu :::::
7.1.5 加载和卸载模板
公用模板包括Normal模板中的所含设置，它适用于所有文档。 公用模板包括Normal模板中的所含设置，它适用于所有文档。文档模 模板中的所含设置 板所含设置仅仅适用于以模板为基础的文档。 板所含设置仅仅适用于以模板为基础的文档。 默认情况下，启动Word 2003时 共用模板就是Normal模板 模板。 默认情况下，启动Word 2003时，共用模板就是Normal模板。如果希 望在运行Word后 所有的文档还可以应用其他模板中的设置， 望在运行Word后，所有的文档还可以应用其他模板中的设置，可以将这些 模板加载为共用模板。当然，如果不需要使用时， 模板加载为共用模板。当然，如果不需要使用时，还可以将其卸载 。
7.1.1 模板简介
任何Word文档都是以模板为基础的 任何Word文档都是以模板为基础的，模板决定文档的基本结构和文档 文档都是以模板为基础的， 设置。模板，实际上是“模板文件”的简称， 设置。模板，实际上是“模板文件”的简称，模板文件归根结底是一种具有 特殊格式的Word文档 特殊格式的Word文档 。
:::::《计算机基础与实训教材系列》 :::::《计算机基础与实训教材系列》系列丛书官方网站
/edu /edu :::::
7.1 使用模板
在Word 2003中，模板决定了文档的基本结构和文档设置。所谓的模板 2003中 模板决定了文档的基本结构和文档设置。 就是一种带有特定格式的扩展名为.dot的文档 它包括特定的字体格式、 的文档， ，就是一种带有特定格式的扩展名为.dot的文档，它包括特定的字体格式、 段落样式、页面设置、快捷键方案、 段落样式、页面设置、快捷键方案、宏等格式 。
ch7_Digital Filter Design
16
Digital Filter Design: Basic Approaches
Most common approach to IIR filter design: (1) Convert specifications for the digital filter G( z ) into equivalent specifications for an analog prototype lowpass filter H a ( s ) (2) Determine the analog lowpass filter transfer function H a ( s ) (3) Transform H a ( s ) into the desired digital transfer function G( z )
4
Digital Filter Specifications
• For example, the magnitude response| G(e j ) | of a digital lowpass filter may be given as indicated below
5
Digital Filter Specifications
CH 7
Digital Filter Design
• Objective - Determination of a realizable transfer function G(z) approximating a given frequency response specification • If an IIR filter is desired, G(z) should be a stable real rational function • Digital filter design is the process of deriving the transfer function G(z)
ch07-集群
J. Leskovec, A. Rajaraman, J. Ullman: Mining of Massive Datasets, 15
Usually:
Points are in a high-dimensional space Similarity is defined using a distance measure
Euclidean, Cosine, Jaccard, edit distance, …
J. Leskovec, A. Rajaraman, J. Ullman: Mining of Massive Datasets,
4
x
x
xx x x x x x x x xx x x
x x x x x x x xx x x x x x x
x
x x x x x x x x x x
Outlier
J. Leskovec, A. Rajaraman, J. Ullman: Mining of Massive Datasets,
J. Leskovec, A. Rajaraman, J. Ullman: Mining of Massive Datasets, 13
Key operation: Repeatedly combine two nearest clusters
Three important questions:
Mining of Massive Datasets Jure Leskovec, Anand Rajaraman, Jeff Ullman
Stanford University
ch07
Answer:
By determining which alternative provides the most useful information for decision-making purposes (decision usefulness).
Chapter 7-13
SO 3 Discuss the qualitative characteristics of accounting information and elements of financial statements.
Chapter 7-5
SO 1 Explain the meaning of GAAP and identify the key items of the conceptual framework.
The Conceptual Framework of Accounting
Organizations Involved in Standard Setting:
ቤተ መጻሕፍቲ ባይዱ
The Conceptual Framework of Accounting
Conceptual Framework - “…a constitution, a coherent system of interrelated objectives and fundamentals.” FASB’s conceptual framework consists of the following:
True
Chapter 7-9
False
SO 1 Explain the meaning of GAAP and identify the key items of the conceptual framework.
ch08tif_doc
CHAPTER 8: FLEXIBLE BUDGETS, VARIANCES, AND MANAGEMENTCONTROL: IITRUE/FALSE1.Overhead costs are a major part of costs for most companies–more than 50% of allcosts for some companies.Answer:True Difficulty:1Objective:12.At the start of the budget period, management will have made most decisions regardingthe level of variable costs to be incurred.Answer:False Difficulty:1Objective:1At the start of the budget period, management will have made most decisions regarding the level of fixed costs to be incurred.3.One way to manage both variable and fixed overhead costs is to eliminate nonvalue-adding activities.Answer:True Difficulty:1Objective:14.In a standard costing system, the variable-overhead rate per unit is generally expressedas a standard cost per output unit.Answer:True Difficulty:1Objective:25.For calculating the cost of products and services, a standard costing system does nothave to keep track of actual costs.Answer:True Difficulty:3Objective:26.The budget period for variable-overhead costs is typically less than 3 months.Answer:False Difficulty:1Objective:3The budget period for variable-overhead costs is typically 12 months.7. A favorable variable overhead spending variance can be the result of paying lowerprices than budgeted for variable overhead items such as energy.Answer:True Difficulty:1Objective:38.The variable overhead efficiency variance is computed in a different way than theefficiency variance for direct-cost items.Answer:False Difficulty:1Objective:3The variable overhead efficiency variance is computed the same way as the efficiency variance for direct-cost items.9.The variable overhead flexible-budget variance measures the difference betweenstandard variable overhead costs and flexible-budget variable overhead costs.Answer:False Difficulty:1Objective:3The variable overhead flexible-budget variance measures the difference between the actual variable overhead costs and the flexible-budget variable-overhead costs.10.The variable overhead efficiency variance measures the efficiency with which the cost-allocation base is used.Answer:True Difficulty:1Objective:311.The variable overhead efficiency variance can be interpreted the same way as theefficiency variance for direct-cost items.Answer:False Difficulty:2Objective:4The interpretations are different. The variable overhead efficiency variance focuses on the quantity of allocation-base used, while the efficiency variance for direct-cost items focuses on the quantity of materials and labor-hours used.12.An unfavorable variable overhead efficiency variance indicates that variable overheadcosts were wasted and inefficiently used.Answer:False Difficulty:3Objective:4An unfavorable variable overhead efficiency variance indicates that the company used more than planned of the cost-allocation base.13.Causes of a favorable variable overhead efficiency variance might include using lower-skilled workers than expected.Answer:False Difficulty:2Objective:4Possible causes of a favorable variable overhead efficiency variance might includeusing higher-skilled workers that are more efficient than expected.14.For fixed overhead costs, the flexible-budget amount is always the same as the static-budget amount.Answer:True Difficulty:2Objective:515.The fixed overhead flexible-budget variance is the difference between actual fixedoverhead costs and the fixed overhead costs in the flexible budget.Answer:True Difficulty:1Objective:516.There is never an efficiency variance for fixed costs.Answer:True Difficulty:2Objective:517.All unfavorable overhead variances decrease operating income compared to the budget.Answer:True Difficulty:2Objective:518. A favorable fixed overhead flexible-budget variance indicates that actual fixed costsexceeded the lump-sum amount budgeted.Answer:False Difficulty:1Objective:5A favorable fixed overhead flexible-budget variance indicates that actual fixed costswere less than the lump-sum amount budgeted.19.Caution is appropriate before interpreting the production-volume variance as a measureof the economic cost of unused capacity.Answer:True Difficulty:1Objective:620.The production-volume variance arises whenever the actual level of the denominatordiffers from the level used to calculate the budgeted fixed overhead rate.Answer:True Difficulty:1Objective:621.The lump sum budgeted for fixed overhead will always be the same amount for thestatic budget and the flexible budget.Answer:True Difficulty:2Objective:622. A favorable production-volume variance arises when manufacturing capacity plannedfor is not used.Answer:False Difficulty:1Objective:6An unfavorable production-volume variance arises when manufacturing capacityplanned for is not used.23.Managers should use unitized fixed manufacturing overhead costs for planning andcontrol.Answer:False Difficulty:3Objective:7Managers should not use unitized fixed manufacturing overhead costs for planning and control, but only for inventory costing purposes.24.Both financial and nonfinancial performance measures are key inputs when evaluatingthe performance of managers.Answer:True Difficulty:1Objective:725.In the journal entry that records overhead variances, the manufacturing overheadallocated accounts are closed.Answer:True Difficulty:1Objective:726.Variance analysis of fixed nonmanufacturing costs, such as distribution costs, can alsobe useful when planning for capacity.Answer:True Difficulty:1Objective:727.Variance analysis of fixed overhead costs is also useful when a company uses activity-based costing.Answer:True Difficulty:1Objective:828.An unfavorable fixed setup overhead spending variance could be due to higher leasecosts of new setup equipment.Answer:True Difficulty:2Objective:829. A favorable variable setup overhead efficiency variance could be due to actual setup-hours exceeding the setup-hours planned for the units produced.Answer:False Difficulty:2Objective:8An unfavorable variable setup overhead efficiency variance could be due to actualsetup-hours exceeding the setup-hours planned for the units produced.MULTIPLE CHOICE30.Overhead costs have been increasing due to all of the following EXCEPTa.increased automation.b.more complexity in distribution processes.c.tracing more costs as direct costs with the help of technology.d.product proliferation.Answer:c Difficulty:3Objective:1 31.Effective planning of variable overhead costs means that a company performs thosevariable overhead costs that primarily add valuea.for the current shareholders.b.for the customer using the products or services.c.for plant employees.d.for major suppliers of component parts.Answer:b Difficulty:2Objective:132.Variable overhead costs includea.plant-leasing costs.b.the plant manager’s salary.c.depreciation on plant equipment.d.machine maintenance.Answer:d Difficulty:1Objective:133.Fixed overhead costs includea.the cost of sales commissions.b.property taxes paid on plant facilities.c.energy costs.d.indirect materials.Answer:b Difficulty:1Objective:134.Effective planning of fixed overhead costs includes all EXCEPTa.planning day-to-day operational decisions.b.eliminating nonvalue-added costs.c.planning to be efficient.d.choosing the appropriate level of capacity.Answer:a Difficulty:3Objective:135.Effective planning of variable overhead includes all EXCEPTa.choosing the appropriate level of capacity.b.eliminating nonvalue-adding costs.c.redesigning products to use fewer resources.d.redesigning the plant layout for more efficient processing.Answer:a Difficulty:2Objective:136.Choosing the appropriate level of capacitya.is a key strategic decision.b.may lead to loss of sales if overestimated.c.may lead to idle capacity if underestimated.d.can be all of the above.Answer:a Difficulty:2Objective:137.The MAJOR challenge when planning fixed overheada.is calculating total costs.b.is calculating the cost-allocation rate.c.is choosing the appropriate level of capacity.d.is choosing the appropriate planning period.Answer:c Difficulty:3Objective:138.In a standard costing system, a cost-allocation base would MOST likely bea.actual machine-hours.b.normal machine-hours.c.standard machine-hours.d.any of the above.Answer:c Difficulty:3Objective:239.For calculating the costs of products and services, a standard costing systema.only requires a simple recording system.es standard costs to determine the cost of products.c.does not have to keep track of actual costs.d.does all of the above.Answer:d Difficulty:3Objective:240.The variable overhead flexible-budget variance measures the difference betweena.actual variable overhead costs and the static budget for variable overhead costs.b.actual variable overhead costs and the flexible budget for variable overhead costs.c.the static budget for variable overhead costs and the flexible budget for variableoverhead costs.d.none of the above.Answer:b Difficulty:2Objective:241. A $5,000 unfavorable flexible-budget variance indicates thata.the flexible-budget amount exceeded actual variable manufacturing overhead by$5,000.b.actual variable manufacturing overhead exceeded the flexible-budget amount by$5,000.c.the flexible-budget amount exceeded standard variable manufacturing overheadby $5,000.d.standard variable manufacturing overhead exceeded the flexible-budget amountby $5,000.Answer:b Difficulty:2Objective:242.Which of the following is NOT a step in developing budgeted variable overhead rates?a.Identifying the variable overhead costs associated with each cost-allocation base.b.Estimating the budgeted denominator level based on expected utilization ofavailable capacity.c.Selecting the cost-allocation bases to use.d.Choosing the period to be used for the budget.Answer:b Difficulty:2Objective:243.In flexible budgets, costs that remain the same regardless of the output levels within therelevant range area.allocated costs.b.budgeted costs.c.fixed costs.d.variable costs.Answer:c Difficulty:1Objective:2THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 44 THROUGH 47. Shimon Corporation manufactures industrial-sized water coolers and uses budgeted machine-hours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data.Budgeted output units15,000 units Budgeted machine-hours5,000 hours Budgeted variable manufacturing overhead costs for 15,000 units$161,250Actual output units produced22,000 units Actual machine-hours used7,200 hours Actual variable manufacturing overhead costs$242,00044.What is the budgeted variable overhead cost rate per output unit?a.$10.75b.$11.00c.$32.25d.$48.40Answer:a Difficulty:2Objective:2$161,250/15,000 = $10.7545.What is the flexible-budget amount for variable manufacturing overhead?a.$165,000b.$236,500c.$242,000d.none of the aboveAnswer:b Difficulty:3Objective:222,000 x ($161,250/15,000)] = $236,50046.What is the flexible-budget variance for variable manufacturing overhead?a.$5,500 favorableb.$5,500 unfavorablec.$4,300 favorabled.none of the aboveAnswer:b Difficulty:3Objective:2$242,000–[22,000 x ($161,250/15,000)] = $5,500 unfavorable47.Variable manufacturing overhead costs were __________ for actual output.a.higher than expectedb.the same as expectedc.lower than expectedd.unable to be determinedAnswer:a Difficulty:2Objective:2THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 48 THROUGH 51. White Corporation manufactures football jerseys and uses budgeted machine-hours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data.Budgeted output units20,000 units Budgeted machine-hours30,000 hours Budgeted variable manufacturing overhead costs for 20,000 units$360,000Actual output units produced18,000 units Actual machine-hours used28,000 hours Actual variable manufacturing overhead costs$342,00048.What is the budgeted variable overhead cost rate per output unit?a.$12.00b.$12.21c.$18.00d.$19.00Answer:c Difficulty:2Objective:2$360,000/20,000 = $18.0049.What is the flexible-budget amount for variable manufacturing overhead?a.$324,000b.$342, 000c.$380,000d.none of the aboveAnswer:a Difficulty:3Objective:218,000 x ($360,000/20,000)] = $324,00050.What is the flexible-budget variance for variable manufacturing overhead?a.$18,000 favorableb.$18,000 unfavorablec.zerod.none of the aboveAnswer:b Difficulty:3Objective:2$342,000–[18,000 x ($360,000/20,000)] = $18,000 unfavorable51.Variable-manufacturing overhead costs were __________ for actual output.a.higher than expectedb.the same as expectedc.lower than expectedd.unable to be determinedAnswer:a Difficulty:2Objective:252.The variable overhead flexible-budget variance can be further subdivided into thea.price variance and the efficiency variance.b.static-budget variance and sales-volume variance.c.spending variance and the efficiency variance.d.sales-volume variance and the spending variance.Answer:c Difficulty:1Objective:353.An unfavorable variable overhead spending variance indicates thata.variable overhead items were not used efficiently.b.the price of variable overhead items was more than budgeted.c.the variable overhead cost-allocation base was not used efficiently.d.the denominator level was not accurately determined.Answer:b Difficulty:2Objective:354.When machine-hours are used as an overhead cost-allocation base, the MOST likelycause of a favorable variable overhead spending variance isa.excessive machine breakdowns.b.the production scheduler efficiently scheduled jobs.c. a decline in the cost of energy.d.strengthened demand for the product.Answer:c Difficulty:3Objective:355.When machine-hours are used as an overhead cost-allocation base, and the unexpectedpurchase of a new machine results in fewer expenditures for machine maintenance, the MOST likely result would be to reporta. a favorable variable overhead spending variance.b.an unfavorable variable overhead efficiency variance.c. a favorable fixed overhead flexible-budget variance.d.an unfavorable production-volume variance.Answer:a Difficulty:3Objective:356.For variable manufacturing overhead, there is noa.spending variance.b.efficiency variance.c.flexible-budget variance.d.production-volume variance.Answer:d Difficulty:2Objective:3THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 57 AND 58.Kellar Corporation manufactured 1,500 chairs during June. The following variable overhead data pertain to June.Budgeted variable overhead cost per unit$ 12.00Actual variable manufacturing overhead cost$16,800Flexible-budget amount for variable manufacturing overhead$18,000Variable manufacturing overhead efficiency variance$360 unfavorable57.What is the variable overhead flexible-budget variance?a.$1,200 favorableb.$360 unfavorablec.$1,560 favorabled.$1,200 unfavorableAnswer:a Difficulty:2Objective:3$16,800-$18,000 = $1,200 (F)58.What is the variable overhead spending variance?a.$840 unfavorableb.$1,200 favorablec.$1,200 unfavorabled.$1,560 favorableAnswer:d Difficulty:2Objective:3$1200 (F)-$360 (U) = $1,560 (F)THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 59 AND 60. Patel Corporation manufactured 1,000coolers during October. The following variable overhead data pertain to October.Budgeted variable overhead cost per unit$ 9.00Actual variable manufacturing overhead cost$8,400Flexible-budget amount for variable manufacturing overhead$9,000Variable manufacturing overhead efficiency variance$180 unfavorable59.What is the variable overhead flexible-budget variance?a.$600 favorableb.$420 unfavorablec.$780 favorabled.$600 unfavorableAnswer:a Difficulty:2Objective:3$8,400-$9,000 = $600 (F)60.What is the variable overhead spending variance?a.$420 unfavorableb.$600 favorablec.$600 unfavorabled.$780 favorableAnswer:d Difficulty:2Objective:3$600 (F)-180 (U) = $780 (F)THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 61 THROUGH 64. Roberts Corporation manufactured 100,000 buckets during February. The overhead cost-allocation base is $5.00 per machine-hour. The following variable overhead data pertain to February.Actual Budgeted Production100,000units100,000 unitsMachine-hours9,800 hours10,000 hoursVariable overhead cost per machine-hour$5.25$5.0061.What is the actual variable overhead cost?a.$49,000b.$50,000c.$51,450d.none of the aboveAnswer:c Difficulty:1Objective:39,800 mh x $5.25 = $51,45062.What is the flexible-budget amount?a.$49,000b.$50,000c.$51,450d.none of the aboveAnswer:b Difficulty:2Objective:310,000 mh x $5.00 = $50,00063.What is the variable overhead spending variance?a.$1,000 favorableb.$1,450 unfavorablec.$2,450 unfavorabled.none of the aboveAnswer:c Difficulty:2Objective:3($5.25-$5.00) x 9,800 mh = $2,450 unfavorable64.What is the variable overhead efficiency variance?a.$1,000 favorableb.$1,450 unfavorablec.$2,450 unfavorabled.none of the aboveAnswer:a Difficulty:2Objective:3[9,800–10,000] x $5.00 = $1,000 favorableTHE FOLLOWING INFORMATION APPLIES TO QUESTIONS 65 THROUGH 68. Roberson Corporation manufactured 30,000 ice chests during September. The overhead cost-allocation base is $11.25 per machine-hour. The following variable overhead data pertain to September.Actual Budgeted Production30,000 units24,000 unitsMachine-hours15,000 hours10,800 hoursVariable overhead cost per machine-hour:$11.00$11.2565.What is the actual variable overhead cost?a.$121,500b.$151,875c.$165,000d.$168,750Answer:c Difficulty:1Objective:315,000 mh x $11.00 = $165,00066.What is the flexible-budget amount?a.$121,500b.$151,875c.$165,000d.$168,750Answer:b Difficulty:3Objective:3[30,000 x (10,800/24,000)] x $11.25 = $151,87567.What is the variable overhead spending variance?a.$3,750 favorableb.$16,875 unfavorablec.$13,125 unfavorabled.$30,375 unfavorableAnswer:a Difficulty:3Objective:3($11.00-$11.25) x 15,000 mh = $3,750 favorable68.What is the variable overhead efficiency variance?a.$3,750 favorableb.$16,875 unfavorablec.$13,125 unfavorabled.$30,375 unfavorableAnswer:b Difficulty:3Objective:3[15,000-(30,000 x .45) mh] x $11.25 = $16,875 unfavorable69.The variable overhead efficiency variance is computed __________ and interpreted__________ the direct-cost efficiency variance.a.the same as; the same asb.the same as; differently thanc.differently than; the same asd.differently than; differently thanAnswer:b Difficulty:2Objective:470.An unfavorable variable overhead efficiency variance indicates thata.variable overhead items were not used efficiently.b.the price of variable overhead items was less than budgeted.c.the variable overhead cost-allocation base was not used efficiently.d.the denominator level was not accurately determined.Answer:c Difficulty:2Objective:471.Variable overhead costs can be managed bya.reducing the consumption of the cost-allocation base.b.eliminating nonvalue-adding variable costs.c.planning for appropriate capacity levels.d.both (a) and (b).Answer:d Difficulty:2Objective:4 72.When machine-hours are used as a cost-allocation base, the item MOST likely tocontribute to a favorable variable overhead efficiency variance isa.excessive machine breakdowns.b.the production scheduler’s impressive scheduling o f machines.c. a decline in the cost of energy.d.strengthened demand for the product.Answer:b Difficulty:3Objective:4 73.When machine-hours are used as a cost-allocation base, the item MOST likely tocontribute to an unfavorable variable overhead efficiency variance ising more machine hours than budgeted.b.workers wastefully using variable overhead items.c.unused capacity.d.more units being produced than planned.Answer:a Difficulty:3Objective:474.When machine-hours are used as an overhead cost-allocation base, a rush orderresulting in unplanned overtime that used less-skilled workers on the machines would MOST likely contribute to reportinga. a favorable variable overhead spending variance.b.an unfavorable variable overhead efficiency variance.c. a favorable fixed overhead flexible-budget variance.b.an unfavorable production-volume variance.Answer:b Difficulty:3Objective:475.When machine-hours are used as an overhead cost-allocation base and annual leasingcosts for equipment unexpectedly increase, the MOST likely result would be to reporta.an unfavorable variable overhead spending variance.b. a favorable variable overhead efficiency variance.c.an unfavorable fixed overhead flexible-budget variance.b. a favorable production-volume variance.Answer:c Difficulty:3Objective:4,576.The fixed overhead cost variance can be further subdivided into thea.price variance and the efficiency variance.b.spending variance and flexible-budget variance.c.production-volume variance and the efficiency variance.d.flexible-budget variance and the production-volume variance.Answer:d Difficulty:1Objective:577.The amount reported for fixed overhead on the static budget is also reporteda.as actual fixed costs.b.as allocated fixed overhead.c.on the flexible budget.d.as both (b) and (c).Answer:c Difficulty:1Objective:578.An unfavorable fixed overhead spending variance indicates thata.there was more excess capacity than planned.b.the price of fixed overhead items cost more than budgeted.c.the fixed overhead cost-allocation base was not used efficiently.d.the denominator level was more than planned.Answer:b Difficulty:2Objective:579. A favorable fixed overhead spending variance might indicate thata.more capacity was used than planned.b.the denominator level was less than planned.c.the fixed overhead cost-allocation base was not used efficiently.d. a plant expansion did not proceed as originally planned.Answer:d Difficulty:3Objective:580.For fixed manufacturing overhead, there is noa.spending variance.b.efficiency variance.c.flexible-budget variance.d.production-volume variance.Answer:b Difficulty:2Objective:5THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 81 THROUGH 84. Jenny’s Corporation manufactured 25,000 grooming kits for horses during March. The fixed-overhead cost-allocation rate is $20.00 per machine-hour. The following fixed overhead data pertain to March.Actual Static Budget Production25,000 units24,000 unitsMachine-hours6,100 hours6,000 hoursFixed overhead costs for March$123,000$120,00081.What is the flexible-budget amount?a.$120,000b.$122,000c.$123,000d.$125,000Answer:a Difficulty:2Objective:5$120,000, the same lump sum as the static budget82.What is the amount of fixed overhead allocated to production?a.$120,000b.$122,000c.$123,000d.$125,000Answer:d Difficulty:3Objective:5[25,000 x (6,000/24,000)] x $20.00 = $125,00083.What is the fixed overhead spending variance?a.$1,000 unfavorableb.$2,000 favorablec.$3,000 unfavorabled.$5,000 favorableAnswer:c Difficulty:3Objective:5$123,000 actual costs-$120,000 budgeted cost = $3,000 unfavorable84.What is the fixed overhead production-volume variance?a.$1,000 unfavorableb.$2,000 favorablec.$3,000 unfavorabled.$5,000 favorableAnswer:d Difficulty:3Objective:5$120,000-[25,000 x (6,000/24,000) x $20.00] = $5,000 favorableTHE FOLLOWING INFORMATION APPLIES TO QUESTIONS 85 THROUGH 88. Matthew’s Corporation manufactured 10,000 golf bags during March. The fixed overhead cost-allocation rate is $20.00 per machine-hour. The following fixed overhead data pertain to March.Actual Static Budget Production10,000 units12,000 unitsMachine-hours5,100 hours6,000 hoursFixed overhead cost for March$122,000$120,00085.What is the flexible-budget amount?a.$100,000b.$102,000c.$120,000d.$122,000Answer:c Difficulty:2Objective:5$120,000, the same lump sum as the static budget86.What is the amount of fixed overhead allocated to production?a.$100,000b.$102,000c.$120,000d.$122,000Answer:a Difficulty:3Objective:5[10,000 x (6,000/12,000)] x $20.00 = $100,00087.What is the fixed overhead production-volume variance?a.$2,000 unfavorableb.$18,000 favorablec.$20,000 unfavorabled.$22,000 unfavorableAnswer:c Difficulty:3Objective:5$120,000-[10,000 x(6,000/12,000) x $20.00] = $20,000 unfavorable88.Fixed overhead isa.overallocated by $2,000.b.underallocated by $2,000.c.overallocated by $22,000.d.underallocated by $22,000.Answer:d Difficulty:3Objective:5$122,000-[10,000 x (6,000/12,000) x $20.00] = $22,000 underallocated89.The production-volume variance may also be referred to as thea.flexible-budget variance.b.denominator-level variance.c.spending variance.d.efficiency variance.Answer:b Difficulty:1Objective:690. A favorable production-volume variance indicates that the companya.has good management.b.has allocated more fixed overhead costs than budgeted.c.has a total economic gain from using excess capacity.d.should increase capacity.Answer:b Difficulty:2Objective:691.An unfavorable production-volume variance of $40,000 indicates that the company hasa.unused fixed manufacturing overhead capacity.b.overallocated $40,000 of fixed manufacturing overhead costs.c.$40,000 more capacity than needed.d.an economic loss of $40,000 from selling fewer products than planned.Answer:a Difficulty:3Objective:692.When machine-hours are used as a cost-allocation base, the item MOST likely tocontribute to a favorable production-volume variance isa.an increase in the selling price of the product.b.the purchase of a new manufacturing machine costing considerably less thanexpected.c. a decline in the cost of energy.d.strengthened demand for the product.Answer:d Difficulty:3Objective:693.When machine-hours are used as a cost-allocation base, the item MOST likely tocontribute to an unfavorable production-volume variance isa. a new competitor gaining market share.b. a new manufacturing machine costing considerably more than expected.c.an increase in the cost of energy.d.strengthened demand for the product.Answer:a Difficulty:3Objective:694.Excess capacity is a signa.that capacity should be reduced.b.that capacity may need to be re-evaluated.c.that the company is suffering a significant economic loss.d.of good management decisions.Answer:b Difficulty:2Objective:6。
CH7运输层
1087
13
15
全0
数据 数据 数据 数据
数据 数据 数据 全 0
填充
10011001 00010011 → 153.19
00001000 01101000 → 8.104
10101011 00000011 → 171.3
00001110 00001011 → 14.11 00000000 00010001 → 0 和 17
下交付给运输层，以及让运输层知道应当将其报文段中的数据向上 通过端口交付给应用层相应的进程。 • 从这个意义上讲，端口是用来标志应用层的进程。
CH7运输层
课件制作人：谢希仁
端口在进程之间的通信中所起的作用
发送方
应用进程
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端口
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TCP 复用
UDP 复用
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TCP 报文段
UDP 用户数据报
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运输实体
运输协议
运输实体
运输层
网络层服务访问点 NSAP
网络层 （或网际层）
层接口
CH7运输层
课件制作人：谢希仁
运输层向上提供可靠的和不可靠的逻辑通信 信道
应 发
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使用 TCP 协议
不可靠信道 使用 UDP 协议
IP 首部
TCP 首部
TCP 数据部分
IP 数据部分
CH7运输层
20 字节的 固定首部
比特 0
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ch07.pdf[共22页]
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第7章数据中心布局和建设选址随着“工业化、信息化”两化深入融合的进程加快，以及云计算、互联网、移动互联网等新形势、新业态的发展，我国数据中心市场将持续扩大。
同时作为国家重点培育的战略性新兴产业之一，数据中心在“十二五”期间将面临重要的历史机遇。
数据中心良好的发展前景让一些地方政府建设的热情高涨，纷纷推出以大型数据中心为主要载体的云计算发展计划，启动云计算数据中心和基地园区建设，同时国内大型企业也加快了数据中心的部署。
为优化配置数据中心的资源，以适应市场的需求和发展，数据中心运营单位尤其是电信运营商及大型跨地区经营数据中心服务的运营企业，须科学合理地进行建设布局规划。
明确数据中心业务部署和建设选址策略是首先要解决的问题，应围绕区域经济、土地能源和政府扶持政策等一系列因素开展设计。
7.1 数据中心布局7.1.1 国内经济、政策和产业背景目前我国处于工业化中期，面临信息化的发展机遇。
只有以信息化带动工业化，以工业化促进信息化，推进工业化和信息化融合，才能走出一条科技含量高、经济效益好、资源消耗低、环境污染少、人力资源优势得到充分发挥的新型工业化道路，振兴工业企业发展。
此外，我国区域经济的发展直接带动本地工业、商业和互联网业务的发展，对数据中心的业务发展起着直接的推动作用。
具体来说，可以概括为四大区域板块、六大经济合作轴线。
（1）四大区域板块四大区域板块，即继续推进西部大开发，振兴东北地区等老工业基地，促进中部地区崛起，鼓励东部地区率先发展。
第一，推进西部大开发。
西部地区要加快改革开放步伐，通过国家支持、自身努力和区域合作，增强自我发展能力。
第二，振兴东北地区等老工业基地。
东北地区要加快产业结构调整和国有企业改革改104第7章数据中心布局和建设选址组改造，在改革开放中实现振兴。
第三，促进中部地区崛起。
中部地区要依托现有基础，提升产业层次，推进工业化和城镇化，在发挥承东启西和产业发展优势中崛起。
第四，鼓励东部地区率先发展。
ch07.pdf[共33页]
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int c[5], d[5], e[10]; float f[5];
那么 c 和 d 的类型是相同的、可比较的；而 c 和 f 则不同， d 和 e 也不同。
数组具有这样一些特性： • 数组的基类型可以是任意合法的类型，包括内建类型和 用户自定义类型，甚至仍是一个数组。 • 数组一旦声明，那么数组名就被视为常量，因此不能被 更改。 • C 数组的长度是固定的，一旦确定就不能更改。 • 一维数组在内存中是顺序存放的，元素是两两相邻的。 例如数组 a，它的存储结构如图 7‐1 所示。 可以看到，一维数组是一种线性结构，它主要用于存储按 线性方式排列的数据。
7.1 问题引入
在前面几章的解决方案中，设计了学生基本信息的存储方案。例如得分是这样来声明的：
int score;
然而，这单个的变量只能保存一个学生的得分信息，实际情况却是需要 30 名学生的信息。 因此，不得不声明 30 个类似的变量来存储所有人的得分情况，它们的声明可能是这样的：
int score1; int score2; … int score30;
int a[5];
以上声明定义了一个数组变量，名字为 a，是一维的，有 5 个元素，每个元素都是整型的。 上述声明在声明一个数组的同时，还声明了一个数组类型，该类型可以描述为：
int [5]
可以看到，数组类型修饰符由两部分组成，并且分别出现在变量名的前后；相较之下，其他 类型修饰符（函数除外）一般都出现在变量名的前面。
图 7-1 数组的顺序存储结构
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C 语言程序设计
C99 提出了可变长度数组的概念。例如： int len; int a[len]; 不过，不同的编译器对可变长度数组的支持不同。gcc 完全支持，而 VC9 会认为这是一个错误。 此外，可变长数组的行为比较复杂，请读者在使用时多加谨慎。
ch7计算机病毒及其防治
(3) 通信系统
• 通过点对点通信系统和无线通信信道也可 传播计算机病毒。目前出现的手机病毒就 是利用无线信道传播的。虽然目前这种传 播途径还不十分广泛，但以后很可能成为 仅次于计算机网络的第二大病毒扩散渠道。
7.1.6. 计算机病毒的危害
• 提到计算机病毒的危害，人们往往注重 病毒对信息系统的直接破坏，如格式化 硬盘、删除文件等，并以此来区分恶性 病毒和良性病毒。但随着计算机应用的 发展和计算机病毒的发展及破坏程度的 增加，计算机病毒的危害性越来越严重。 计算机病毒的主要危害有：
• 随着Internet技术的发展，计算机病毒的含义也 在逐步发生着变化，与计算机病毒特征和危害 有类似之处的“特洛伊木马”和“蠕虫”，从 广义角度而言也可归为计算机病毒之列。特洛 伊木马通常又称为黑客程序，其关键是采用隐 藏机制执行非授权功能。蠕虫通过网络来扩散 和传播特定的信息或错误，进而造成网络服务 遭到拒绝，并出现死锁现象或使系统崩溃。木 马和蠕虫病毒对网络系统的危害日益严重。
• 嵌入型病毒：可用自身代替正常程序中的部
分模块，因此，它只攻击某些特定程序，针对 性强。一般情况下也难以被发现，清除起来也 较困难。
• 操作系统型病毒：可用其自身部分加入或 替代操作系统的部分功能。因其直接感染 操作系统，因此病毒的危害性也较大，可 能导致整个系统瘫痪。
• 外壳型病毒：将自身附着在正常程序的开 头或结尾，相当于给正常程序加了个外壳。 大部份的文件型病毒都属于这一类。
本章的主要内容
• 计算机病毒的特征、分类、传播途径、 方式和危害
• 病毒的预防、检测和清除 • 木马和蠕虫病毒的原理分析、危害（破
坏）、预防和清除 • 现代计算机病毒的特征和发展趋势。
本章要求：
ch07规划的基础
正式規劃通常與高利潤、高報酬，及其它較好的財務表現 有關 規劃過程的品質與規劃結果的適當執行，或許比規劃的範 圍來得更重要，對績效的影響也更大 在很多正式規劃卻沒有好績效的案例中，外在環境往往是 影響績效的主要原因。政府的管制、強勢的工會與其它重 大外在力量，都會限制管理者的施展空間，而使規劃的影 響力變小 規劃與績效的相關性會受到時間長短的影響，至少需經四 年以上正式而系統的規劃，才容易看出規劃與組織績效間 的關係
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設立目標的方式 發展計畫
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7．3 建立目標及發 展計畫
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目標提供了管理決策與行動的方向，且可作為衡量績效的 指標。組織成員的每項工作都應該有助於目標的達成，這 些目標可用傳統目標設定法或目標管理法來設定。 傳統目標設定法 是由高階主管設定一個目標，然後再分為 各階層的細部目標。 如果高階管理者將目標訂得太廣泛，則在目標交辦過程中 ，就需要給這些「模糊不清的目標」更明確的定義。只是 在每一階層管理者試圖釐清目標時，往往會加入自己的解 釋，或不知不覺中加入自己的偏見。結果是在層層轉述中 ，目標的明確性與整合性都不見了。
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Chapter 7 規劃的基礎
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學習大綱
7.1 7.2
試定義規劃的本質及目的。 區分不同類型的組織目標及計畫。
7.3
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比較建立目標和發展計畫的方法。
討論當代的規劃議題。
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管理者為何需要規劃？
規劃與績效
7．1 規劃的來龍去 脈
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7.1.1 何謂規劃？
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CHAPTER 7: FLEXIBLE BUDGETS, VARIANCES, AND MANAGEMENTCONTROL: ITRUE/FALSE1.The master budget is one type of flexible budget.Answer:False Difficulty:1Objective:1The master budget is a static budget.2. A flexible budget is calculated at the start of the budget period.Answer:False Difficulty:1Objective:1A flexible budget is calculated at the end of the budget period when actual output is known.rmation regarding the causes of variances is provided when the master budget iscompared with actual results.Answer:False Difficulty:2Objective:1Little information regarding the causes of variances is provided when the master budget iscompared with actual results because you are comparing a budget for one level of activity with actual costs for a different level of activity.4. A favorable variance results when budgeted revenues exceed actual revenues.Answer:False Difficulty:2Objective:1An unfavorable variance results when budgeted revenues exceed actual revenues.5.Management by exception is the practice of concentrating on areas not operating asanticipated (such as a cost overrun) and placing less attention on areas operating asanticipated.Answer:True Difficulty:1Objective:16.The essence of variance analysis is to capture a departure from what was expected.Answer:True Difficulty:1Objective:17. A favorable variance should be ignored by management.Answer:False Difficulty:1Objective:1Favorable variance investigation may lead to improved production methods, other discoveries for future opportunities, or not be good news at all and adversely affect other variances.8.An unfavorable variance may be due to poor planning rather than due to inefficiency.Answer:True Difficulty:2Objective:19.If budgets contain slack, cost variances will tend to be favorable.Answer:True Difficulty:2Objective:110.The only difference between the static budget and flexible budget is that the staticbudget is prepared using planned output.Answer:True Difficulty:2Objective:211.The static-budget variance can be subdivided into the flexible-budget variance and thesales-volume variance.Answer:True Difficulty:2Objective:212.The flexible-budget variance may be the result of inaccurate forecasting of units sold.Answer:False Difficulty:3Objective:2The sales-volume variance is the result of inaccurate forecasting of units sold.13.Decreasing demand for a product may create a favorable sales-volume variance.Answer:False Difficulty:2Objective:2Decreasing demand for a product may create an unfavorable sales-volume variance. 14.An unfavorable variance is conclusive evidence of poor performance.Answer:False Difficulty:2Objective:2An unfavorable variance suggests further investigation, not conclusive evidence of poor performance.15. A company would not need to use a flexible budget if it had perfect foresight aboutactual output units.Answer:True Difficulty:2Objective:216.The flexible-budget variance pertaining to revenues is often called a selling-pricevariance.Answer:True Difficulty:1Objective:217.Cost control is the focus of the sales-volume variance.Answer:False Difficulty:2Objective:2The sales-volume variance is not a measure of cost, but rather a measure of actualoutput units differing from budgeted output units.18.Managers generally have more control over efficiency variances than price variances.Answer:True Difficulty:3Objective:3Efficiency variances are primarily affected by internal factors, whereas price changes may be influenced by market factors.19.To prepare budgets based on actual data from past periods is preferred since pastinefficiencies are excluded.Answer:False Difficulty:2Objective:3A deficiency of using budgeted input quantity information based on actual quantity datafrom past periods is that past inefficiencies are included.20.All budgets are based on standard costs.Answer:False Difficulty:2Objective:3Budgets may be based on standard costs, actual amounts from last year, or data from other companies.21. A standard is attainable through efficient operations but allows for normal disruptionssuch as machine breakdowns and defective production.Answer:True Difficulty:3Objective:322.The presumed cause of a material price variance will determine how a companyresponds.Answer:True Difficulty:1Objective:423.The use of high-quality raw materials is likely to result in a favorable efficiencyvariance and an unfavorable price variance.Answer:True Difficulty:2Objective:424.The direct manufacturing labor price variance is likely to be favorable if higher-skilledworkers are put on a job.Answer:False Difficulty:2Objective:4The direct manufacturing labor variance is likely to be unfavorable if higher-skilledworkers are put on a job since they are usually also higher paid.25.Although computed separately, price variances and efficiency variances should not beanalyzed separately from each other.Answer:True Difficulty:2Objective:426. A favorable variance can be automatically interpreted as “good news.”Answer:False Difficulty:1Objective:5A favorable variance may not be good news at all because it adversely affects othervariances that increase total costs.27.Variances often affect each other.Answer:True Difficulty:1Objective:528.If variance analysis is used for performance evaluation, managers are encouraged tomeet targets using creativity and resourcefulness.Answer:False Difficulty:2Objective:5The most common outcome when variance analysis is used for performance evaluation is that managers seek targets that are easily attainable and avoid targets that requirecreativity and resourcefulness.29.For critical items such as product defects, a small variance may prompt investigation.Answer:True Difficulty:2Objective:530. A particular variance generally signals one particular problem.Answer:False Difficulty:1Objective:5There are many potential causes of a single variance.31.Continuous improvement budgeted costs target price reductions and efficiencyimprovements.Answer:True Difficulty:1Objective:632.Improvement opportunities are easier to identify when products have been on themarket for a considerable period of time.Answer:False Difficulty:2Objective:6Improvement opportunities are easier to identify when products are first produced. 33.It is best to rely totally on financial performance measures rather than using acombination of financial and nonfinancial performance measures.Answer:False Difficulty:2Objective:6It is best to rely on a combination of financial and nonfinancial performance measures.34.From the perspective of control, the direct materials price variance should be isolated atthe time the direct materials are requisitioned for use.Answer:False Difficulty:2Objective:6From the perspective of control, the direct materials price variance should be isolated at theearliest possible time, which is at the time of purchase not of use.35.Employees logging in to production floor terminals and other modern technologiesgreatly facilitate the use of a standard costing system.Answer:True Difficulty:1Objective:636.Performance variance analysis can be used in activity-based costing systems.Answer:True Difficulty:1Objective:737.Price variances can be calculated for batch-level costs as well as for output unit-levelcosts.Answer:True Difficulty:1Objective:738.Benchmarking is the continuous process of measuring products, services, and activitiesagainst the best possible levels of performance, either inside or outside the organization.Answer:True Difficulty:1Objective:839.When benchmarking, the best levels of performance are typically found in companiesthat are totally different.Answer:False Difficulty:1Objective:8When benchmarking, the best levels of performance are typically found in competingcompanies or in companies having similar processes40.One problem with benchmarking is ensuring that numbers are comparable.Answer:True Difficulty:1Objective:841.When benchmarking it is best when management accountants simply analyze the costsand allow management to provide the insight as to why the revenues and costs differbetween companies.Answer:False Difficulty:1Objective:8When benchmarking, management accountants are more valuable when they analyze the costs and also provide management with insight as to why the revenues and costs differ betweencompanies.MULTIPLE CHOICE42.The master budget isa. a flexible budget.b. a static budget.c.developed at the end of the period.d.based on the actual level of output.Answer:b Difficulty:1Objective:143. A flexible budgeta.is another name for management by exception.b.is developed at the end of the period.c.is based on the budgeted level of output.d.provides favorable operating results.Answer:b Difficulty:1Objective:144.Management by exception is the practice of concentrating ona.the master budget.b.areas not operating as anticipated.c.favorable variances.d.unfavorable variances.Answer:b Difficulty:1Objective:145. A variance isa.the gap between an actual result and a benchmark amount.b.the required number of inputs for one standard output.c.the difference between an actual result and a budgeted amount.d.the difference between a budgeted amount and a standard amount.Answer:c Difficulty:1Objective:146.An unfavorable variance indicates thata.actual costs are less than budgeted costs.b.actual revenues exceed budgeted revenues.c.the actual amount decreased operating income relative to the budgeted amount.d.all of the above are true.Answer:c Difficulty:2Objective:147. A favorable variance indicates thata.budgeted costs are less than actual costs.b.actual revenues exceed budgeted revenues.c.the actual amount decreased operating income relative to the budgeted amount.d.all of the above are true.Answer:b Difficulty:2Objective:1THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 48 THROUGH 50. Abernathy Corporation used the following data to evaluate their current operating system. The company sells items for $10 each and used a budgeted selling price of $10 per unit.Actual BudgetedUnits sold92,000 units90,000 unitsVariable costs$450,800$432,000Fixed costs$ 95,000$100,00048.What is the static-budget variance of revenues?a.$20,000 favorableb.$20,000 unfavorablec.$2,000 favorabled.$2,000 unfavorableAnswer:a Difficulty:2Objective:1(92,000 units x $10)-(90,000 units x $10) = $20,000 F49.What is the static-budget variance of variable costs?a.$1,200 favorableb.$18,800 unfavorablec.$20,000 favorabled.$1,200 unfavorableAnswer:b Difficulty:2Objective:1$450,800-$432,000 = $18,800 U50.What is the static-budget variance of operating income?a.$3,800 favorableb.$3,800 unfavorablec.$6,200 favorabled.$6,200 unfavorableAnswer:c Difficulty:2Objective:1Actual Static Static-budgetResults Budget Variance Units sold92,00090,000Revenues$920,000$900,000$20,000FVariable costs450,800432,00018,800UContribution margin$469,200$468,000$1,200FFixed costs95,000100,000(5,000)FOperating income$374,200$368,000$6,200FTHE FOLLOWING INFORMATION APPLIES TO QUESTIONS 51 THROUGH 53. Bates Corporation used the following data to evaluate their current operating system. The company sells items for $10 each and used a budgeted selling price of $10 per unit.Actual BudgetedUnits sold495,000 units500,000 unitsVariable costs$1,250,000$1,500,000Fixed costs$ 925,000$ 900,00051.What is the static-budget variance of revenues?a.$50,000 favorableb.$50,000 unfavorablec.$5,000 favorabled.$5,000 unfavorableAnswer:b Difficulty:2Objective:1(495,000 units x $10)-(500,000 units x $10) = $50,000 U52.What is the static-budget variance of variable costs?a.$200,000 favorableb.$50,000 unfavorablec.$250,000 favorabled.$250,000 unfavorableAnswer:c Difficulty:2Objective:1$1,250,000-$1,500,000= $250,000 F53.What is the static-budget variance of operating income?a.$175,000 favorableb.$195,000 unfavorablec.$225,000 favorabled.$325,000 unfavorableAnswer:a Difficulty:2Objective:1Actual Static Static-budgetResults Budget Variance Units sold495,000500,000Revenues$4,950,000$5,000,000$(50,000)UVariable costs1,250,0001,500,000(250,000)FContribution margin$3,700,000$3,500,000$200,000FFixed costs925,000900,00025,000UOperating income$2,775,000$2,600,000$175,000F54.Regier Company had planned for operating income of $10 million in the master budgetbut actually achieved operating income of only $7 million.a.The static-budget variance for operating income is $3 million favorable.b.The static-budget variance for operating income is $3 million unfavorable.c.The flexible-budget variance for operating income is $3 million favorable.d.The flexible-budget variance for operating income is $3 million unfavorable.Answer:b Difficulty:2Objective:155.The flexible budget containsa.budgeted amounts for actual output.b.budgeted amounts for planned output.c.actual costs for actual output.d.actual costs for planned output.Answer:a Difficulty:1Objective:256.The following items are the same for the flexible budget and the master budgetEXCEPTa.the same variable cost per unit.b.the same total fixed costs.c.the same units sold.d.the same sales price per unit.Answer:c Difficulty:2Objective:257.The sales-volume variance is due toing a different selling price from that budgeted.b.inaccurate forecasting of units sold.c.poor production performance.d.both (a) and (b).Answer:b Difficulty:2Objective:258.An unfavorable sales-volume variance could result froma.decreased demand for the product.petitors taking market share.c.customer dissatisfaction with the product.d.all of the above.Answer:d Difficulty:2Objective:259.If a sales-volume variance was caused by poor-quality products, then the ___________would be in the best position to explain the variance.a.production managerb.sales managerc.purchasing managerd.management accountantAnswer:a Difficulty:2Objective:260.The variance that is BEST for measuring operating performance is thea.static-budget variance.b.flexible-budget variance.c.sales-volume variance.d.selling-price variance.Answer:b Difficulty:2Objective:261.An unfavorable flexible-budget variance for variable costs may be the result ofing more input quantities than were budgeted.b.paying higher prices for inputs than were budgeted.c.selling output at a higher selling price than budgeted.d.both (a) and (b).Answer:d Difficulty:3Objective:262.An unfavorable variancea.may suggest investigation is needed.b.is conclusive evidence of poor performance.c.demands that standards be recomputed.d.indicates continuous improvement is needed.Answer:a Difficulty:2Objective:263.All of the following are needed to prepare a flexible budget EXCEPTa.determining the budgeted variable cost per output unit.b.determining the budgeted fixed costs.c.determining the actual selling price per unit.d.determining the actual quantity of output units.Answer:c Difficulty:3Objective:264.The variance that LEAST affects cost control is thea.flexible-budget variance.b.direct-material-price variance.c.sales-volume variance.d.direct manufacturing labor efficiency variance.Answer:c Difficulty:2Objective:265. A flexible-budget variance is $800 favorable for unit-related costs. This indicates thata.costs were $800 more than the master budget.b.costs were $800 less than for the planned level of activity.c.costs were $800 more than standard for the achieved level of activity.d.costs were $800 less than standard for the achieved level of activity.Answer:d Difficulty:2Objective:2THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 66 THROUGH 68.JJ White planned to use $82 of material per unit but actually used $80 of material per unit, and planned to make 1,200 units but actually made 1,000 units.66.The flexible-budget amount isa.$80,000.b.$82,000.c.$96,000.d.$98,400.Answer:b Difficulty:2Objective:21,000 units x $82 = $82,00067.The flexible-budget variance isa.$2,000 favorable.b.$14,000 unfavorable.c.$16,400 unfavorable.d.$2,400 favorable.Answer:a Difficulty:2Objective:2($80-$82) x 1,000 = $2,000 F68.The sales-volume variance isa.$2,000 favorable.b.$14,000 unfavorable.c.$16,400 unfavorable.d.$2,400 favorable.Answer:c Difficulty:2Objective:2(1,000–1,200) x $82 = $16,400 U69.Aebi Corporation currently produces cardboard boxes in an automated process.Expected production per month is 20,000 units, direct-material costs are $0.60 per unit, and manufacturing overhead costs are $9,000 per month. Manufacturing overhead is allocated based on units of production. What is the flexible budget for 10,000 and20,000 units, respectively?a.$10,500; $16,500b.$10,500; $21,000c.$15,000; $21,000d.none of the aboveAnswer:c Difficulty:2Objective:210,000 units20,000 unitsMaterials ($0.60)$ 6,000$12,000Machinery9,0009,000$15,000$21,000THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 70 THROUGH 72. McKenna Incorporated planned to use $24 of material per unit but actually used $25 of material per unit, and planned to make 1,000 units but actually made 1,200 units.70.The flexible-budget amount isa.$24,000.b.$25,000.c.$28,800.d.$30,000.Answer:c Difficulty:2Objective:21,200 units x $24 = $28,80071.The flexible-budget variance isa.$4,800 favorable.b.$1,200 unfavorable.c.$5,000 unfavorable.d.$6,000 favorable.Answer:b Difficulty:2Objective:2($25-$24) x1,200 = $1,200 U72.The sales-volume variance isa.$4,800 favorable.b.$1,200 unfavorable.c.$5,000 unfavorable.d.$6,000 favorable.Answer:a Difficulty:2Objective:2(1,200–1,000) x $24 = $4,800 F73.Hemberger Corporation currently produces baseball caps in an automated process.Expected production per month is 20,000 units, direct material costs are $1.50 per unit, and manufacturing overhead costs are $23,000 per month. Manufacturing overhead is allocated based on units of production. What is the flexible budget for 10,000 and20,000 units, respectively?a.$26,500; $41,500b.$26,500; $53,000c.$38,000; $53,000d.none of the aboveAnswer:c Difficulty:2Objective:210,000 units20,000 unitsMaterials ($1.50)$15,000$30,000Machinery23,00023,000$38,000$53,000THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 74 THROUGH 77.The actual information pertains to the month of August. As part of the budgeting process Alloway’s Fencing Company developed the following stat ic budget for August. Alloway isin the process of preparing the flexible budget and understanding the results.Actual Flexible StaticResults Budget Budget Sales volume (in units)# 20,000# 25,000========Sales revenues$1,000,000$$1,250,000 Variable costs512,000$ _________600,000 Contribution margin488,000$650,000 Fixed costs458,000$ _________450,000 Operating profit$ 30,000$$ 200,00074.The flexible budget will report __________ for variable costs.a.$512,000b.$600,000c.$480,000d.$640,000Answer:c Difficulty:2Objective:220,000 units ($600,000/25,000) = $480,00075.The flexible budget will report __________ for the fixed costs.a.$458,000b.$450,000c.$360,000d.$572,500Answer:b Difficulty:2Objective:2$450,000, given in the static budget76.The flexible-budget variance for variable costs isa.$32,000 unfavorable.b.$120,000 unfavorable.c.$32,000 favorable.d.$120,000 favorable.Answer:a Difficulty:2Objective:2$512,000-(20,000 x $600,000/25,000) = $32,000 U77.The PRIMARY reason for low operating profits wasa.the variable-cost variance.b.increased fixed costs.c. a poor management accounting system.d.lower sales volume than planned.Answer:d Difficulty:3Objective:2THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 78 THROUGH 82. Peters’ Company manufacturers tires. Some of the company's data was misplaced. Use the following information to replace the lost data:Results-BudgetVariances Budget-VolumeVariances BudgetUnitssoldRevenuesVariablecostsFixedcosts18,280Operatingincome78.What amounts are reported for revenues in the flexible-budget (A) and the static-budget(B), respectively?a.$82,160; $79,360b.$82,160; $84,960c.$84,960; $88,960d.$84,960; $83,360Answer:b Difficulty:2Objective:279.What are the actual variable costs (C)?a.$36,400b.$32,120c.$31,320d.$27,040Answer:b Difficulty:2Objective:280.What is the total flexible-budget variance(D)?a.$120 unfavorableb.$0c.$680 favorabled.$3,320 favorableAnswer:d Difficulty:2Objective:281.What is the total sales-volume variance (E)?a.$7,480 unfavorableb.$2,800 unfavorablec.$1,880 favorabled.$7,480 favorableAnswer:c Difficulty:2Objective:282.What is the total static-budget variance?a.$5,200 favorableb.$3,320 favorablec.$1,880 unfavorabled.$1,880 favorableAnswer:a Difficulty:2Objective:283.The flexible-budget variance for direct cost inputs can be further subdivided intoa. a static-budget variance and a sales-volume variance.b. a sales-volume variance and an efficiency variance.c. a price variance and an efficiency variance.d. a static-budget variance and a price variance.Answer:c Difficulty:1Objective:384.Budgeted input quantity information may be obtained froma.actual input quantities used last period.b.standards developed by your company.c.data from other companies that have similar processes.d.all of the above.Answer:d Difficulty:1Objective:385.When actual input data from past periods is used to develop a budgeta.past inefficiencies are excluded.b.expected future changes are incorporated.rmation is available at a low cost.d.audited financial information must be used.Answer:c Difficulty:2Objective:386.When standards are used to develop a budgeta.past inefficiencies are excluded.b.benchmarking must also be used.rmation is available at a low cost.d.flexible-budget amounts are difficult to determine.Answer:a Difficulty:2Objective:387.The term budget indicatesa.that standards have been used to develop the budget.b.that actual input data from past periods have been used to develop the budget.c.that engineering studies have been used to develop the budget.d.planned amounts for a future accounting period.Answer:d Difficulty:1Objective:388. A standard inputa.is a carefully determined price, cost, or quantity.b.is usually expressed on a per unit basis.c.may be developed using engineering studies.d.is all of the above.Answer:d Difficulty:1Objective:389.Ideal standardsa.assume peak operating conditions.b.allow for normal machine breakdowns.c.greatly improve employee motivation and performance.d.are all of the above.Answer:a Difficulty:1Objective:390. A favorable price variance for direct materials indicates thata. a lower price than planned was paid for materials.b. a higher price than planned was paid for materials.c.less material was used during production than planned for actual output.d.more material was used during production than planned for actual output.Answer:a Difficulty:2Objective:491. A favorable efficiency variance for direct manufacturing labor indicates thata. a lower wage rate than planned was paid for direct labor.b. a higher wage rate than planned was paid for direct labor.c.less direct manufacturing labor-hours were used during production than plannedfor actual output.d.more direct manufacturing labor-hours were used during production than plannedfor actual output.Answer:c Difficulty:2Objective:492.An unfavorable price variance for direct materials might indicatea.that the purchasing manager purchased in smaller quantities due to a change tojust-in-time inventory methods.b.congestion due to scheduling problems.c.that the purchasing manager skillfully negotiated a better purchase price.d.that the market had an unexpected oversupply of those materials.Answer:a Difficulty:3Objective:493. A favorable efficiency variance for direct materials might indicatea.that lower-quality materials were purchased.b.an overskilled workforce.c.poor design of products or processes.d. a lower-priced supplier was used.Answer:b Difficulty:3Objective:494. A favorable price variance for direct manufacturing labor might indicate thata.employees were paid more than planned.b.budgeted price standards are too tight.c.underskilled employees are being hired.d.an efficient labor force.Answer:c Difficulty:3Objective:495.An unfavorable efficiency variance for direct manufacturing labor might indicate thata.work was efficiently scheduled.b.machines were not properly maintained.c.budgeted time standards are too lax.d.higher-skilled workers were scheduled than planned.Answer:b Difficulty:3Objective:4THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 96 THROUGH 100. Robb Industries Inc. (RII) developed standard costs for direct material and direct labor. In 2004, RII estimated the following standard costs for one of their major products, the 10-gallon plastic container.Budgeted quantity Budgeted price Direct materials0.10 pounds$30 per poundDirect labor0.05 hours$15 per hourDuring June RII produced and sold 5,000 containers using 490 pounds of direct materials at an average cost per pound of $32 and 250 direct manufacturing labor-hours at an average wage of $15.25 per hour.96.June’s direct material flexible-budget variance isa.$980 unfavorable.b.$300 favorable.c.$680 unfavorable.d.none of the above.Answer:c Difficulty:2Objective:4(490 x $32)–(5,000 x 0.10 x $30) = 680 U97.June’s direct material price varia nce isa.$980 unfavorable.b.$300 favorable.c.$680 favorable.d.none of the above.Answer:a Difficulty:2Objective:4490 ($32-$30) = 980 U98.June’s direct material efficiency variance isa.$980 unfavorable.b.$300 favorable.c.$680 favorable.d.none of the above.Answer:b Difficulty:2Objective:4$30 (490–500) = 300 F99.June’s direct manufacturing labor price variance isa.$62.50 unfavorable.b.$62.50 favorable.c.$3,811.75 unfavorable.d.none of the above.Answer:a Difficulty:2Objective:4250 dlh ($15.25-$15.00) = $62.50 U100.June’s direct manufacturing labor efficiency variance isa.$62.50 unfavorable.b.$62.50 favorable.c.$3,811.75 unfavorable.d.none of the above.Answer:d Difficulty:2Objective:4[250 dlh-(5,000 x 0.05)] x $15 = ZeroTHE FOLLOWING INFORMATION APPLIES TO QUESTIONS 101 THROUGH 106. Sawyer Industries Inc. (SII) developed standard costs for direct material and direct labor. In 2004, SII estimated the following standard costs for one of their major products, the 30-gallon heavy-duty plastic container.Budgeted quantity Budgeted price Direct materials0.20 pounds$25 per poundDirect labor0.10 hours$15 per hourDuring July SII produced and sold 10,000 containers using 2,200 pounds of direct materials at an average cost per pound of $24 and 1,050 direct manufacturing labor hours at an average wage of $14.75 per hour.101.July’s direct material flexible-budget variance isa.$2,800 unfavorable.b.$2,200 favorable.c.$5,000 unfavorable.d.none of the above.Answer:a Difficulty:2Objective:4(2200 x $24)–(10,000 x 0.20 x $25) = 2,800 U。