成本管理会计练习chap02
成本管理会计在线作业二习题及满分答案
成本管理会计在线作业二习题及满分答案一、单选题（共20道试题，共40分。
）v1.如果在一张订单中有几种产品，产品批别应按以下哪个划分（）a.订单b.产品品种c.订单或产品品种d.各种产品数量多少满分：2分2.生产成本的证实标准就是（）a.按职能部门确认b.按费用性质确认c.按管理目的确认d.按配比关系确认满分：2分3.展开本量利分析，必须把企业全部成本区分为固定成本和（）a.相关成本b.材料成本c.人工成本d.变动成本满分：2分4.导致“某期按变动成本法与按全然成本法确认的营业净利润不成正比”的根本原因就是a.两种方法对固定性制造费用的处理方式不同b.两种方法扣除当期损益表的紧固生产成本的水平相同c.两种方法排序销售收入的方法相同d.两种方法将营业费用计入当期损益表的方式不同满分：2分5.以下不属于工业企业成本项目的就是（）a.燃料及动力b.直接人工c.制造费用d.管理大楼的折旧费满分：2分后6.半成品成本流转与实物流转相一致，又不需要成本还原的方法是（）a.逐步扣除分步法b.综合扣除分步法c.分项扣除分步法d.平行扣除分步法满分：2分后7.按照产品批别计算产品成本，往往就是按照下列哪种计算产品成本（）a.订单b.品种c.车间d.生产工艺过程满分：2分8.根据本量利分析原理，就可以提升安全边际而不能减少盈亏临界点的措施就是（）a.提高单价b.增加产销量c.减少单位变动成本d.放大固定成本满分：2分后9.产品售价和单位变动成本变化对盈亏临界点的影响是（）a.单价增高并使盈亏临界点增高b.单位变动成本降低使盈亏临界点上升c.销售量减少并使盈亏临界点下降d.紧固成本上升并使盈亏临界点下降满分：2分后10.以下哪个是负责完成某一项特定产品制造功能的一系列作业的集合（）a.作业中心b.生产中心c.企业d.车间满分：2分后11.适用于季节性生产车间分配制造费用的方法是（）a.生产工时比例法b.生产工资比例法c.机器工时比例法d.年度计划分配率分配法满分：2分12.若销售利润率为20%，变动成本率仅40%，则安全边际率为应属（）a.33.33%b.35%c.12%d.18%满分：2分13.在影响利润变动的各因素中，通常情况下，以以下哪种的敏感性最小（）a.单位变动成本b.销量c.单价d.固定成本总额满分：2分后14.采用散布图法分解混合成本时，通过目测在各成本点之间画出一条反映成本变动趋势的直线，这条直线与纵轴的交点就是固定成本，斜率则是变动成本。
成本管理会计练习chap03
Chapter 31. Cost behavior is the general term for describing whether costs change as output change s.2. Fixed costs always stay the same in total as output change s regardless of the relevant range.3. RF Company manufactures furniture. If furniture were the cost object, the nails used to make the furniture would be considered a variable cost.4. In the long run all costs are fixed.5. The cost of flexible resource s is fixed.6. Committed resource s may give rise to unused capacity.7. The salary of salesmen that include s a minimum base salary plus a commission ba sed on sales revenue is an example of a variable cost.8. The relative range is a wide range of activity where total variable costs remain the same.9. An estimate of the total fixed cost is the intercept parameter where Total cost = Fixed cost + (Variable rate x Output).10. The high-low method calculates a better estimate of the cost formula than the method of least square s.11. Manufacturing overhead is usually a: a. variable cost b. fixed cost c. mixed cost d. step cost12. Within the relevant range of activity, if the level of activity increases, variable cost per unit:a. increasesb. decreasesc. remains the samed. equals fixed costs per unit13. Within the relevant range of activity, total fixed cost will: a. increase in proportion with the level of activityb. vary inversely with the level of activityc. remain constantd. none of the above14. An example of a variable cost is: a. commissions paid to salesmen based on units soldb. depreciation on factory buildingc. salary of factory foremand. insurance on factory warehouse15. An example of a committed fixed cost is: a. advertising b. a training program for new man agersc. direct materialsd. property taxes on factory building16. Which is the be st method for separating mixed costs into fixed and variable components?a. scatterplot methodb. high-low methodc. method of least squaresd. all methods are the same17. The Starry Corporation developed a cost function for manufacturing overhead: Manufacturing overhead = $10,000 + ($2 x Output). If the company plans to manufacture 14,000 units next month, estimated manufacturing costs next month would be: a. $38,000 b. $10,000 c. $24,000 d. $10,00218. Blurry Company shipped 10,000 units for $36,000 in April and 12,000 units for $40,000 in May. The estimated cost function for shipping costs would be:a. Shipping costs = $36,000 + ($2 x Units)b. Shipping costs = $16,000 + ($2 x Units)c. Shipping costs = $20,000 + ($1.60 x Units)d. Cannot be determined with the information given19. The following cost function to estimate manufacturing overhead was estimated using the method ofleast squares: Y = $40 + $2x, wherein x is the number of units of output. What is true about the cost function?a. the slope parameter is $40b. the intercept parameter is $40c. the variable cost per unit of activity is $40d. the total fixed cost is $4220. Which method would quickly detect a nonlinear relationship between activity cost and activity output?a. scatterplot methodb. high-low methodc. method of least squaresd. multiple regression。
成本管理会计课后习题答案
第二章成本计算的基本原理1、表2-1是某工业企业20××年10月份有关费用发生额和有关存货账户余额的数据。
假设该企业20××年10月份实现产品销售收入2 036 000元。
要求：编制企业20××年10月份的利润表。
表2-1 2001年10月份费用发生额和存货账户余额单位：元生产耗用原材料334 000生产耗用燃料及动力64 000生产工人工资及福利费418 000折旧费——行政管理 4 000折旧费——生产车间103 000\车间管理人员工资及福利费127 000设备修理费40 000劳动保护费34 000水电办公费——生产车间87 000机物料消耗11 000其他制造费用15 000管理费用300 000销售费用207 000]财务费用65 000在产品（10月1日）135 000在产品（10月31日）142 000产成品（10月1日）160 000产成品（10月31日）147 000解答：表2-2 2001年10月份产品生产成本及销售成本表单位：元月初在产品成本135 000：本月发生的生产费用：原材料334 000燃料及动力64 000工资及福利费418 000制造费用车间管理人员工资及福利费127 000折旧费103 000设备修理费40 000;劳动保护费34 000水电办公费87 000机物料消耗11 000其他制造费用15 000 417 000本月生产费用合计 1 233 000产品生产成本合计 1 368 000减：月末在产品成本142 000本月完工产品成本 1 226 000/加：月初产成品成本160 000可供销售的产成品成本 1 386 000减：月末产成品成本147 000本月产品销售成本 1 239 000表2-3 2001年10月份利润表单位：元主营业务收入 2 036 000>减：主营业务成本 1 239 000主营业务利润797 000减：期间费用营业费用207 000管理费用304 000财务费用65 000 576 000营业利润221 000*从表2-2和表2-3中可以看出，产品成本同产品的实物流动相联系，而期间费用则直接归属于当期利润表，与产品的生产无关。
成本管理会计练习册 文档
4、辅助生产费用业务计算题1、资料：某企业设有修理和运输两个辅助生产车间、部门。
修理车间本月发生费用4510元，提供修理劳务量2600小时，其中：为运输部门修理400小时，为基本生产车间修理2000小时，为行政管理部门修理200小时，修理费用按修理工时比例分配。
运输部门本月发生费用7920元，运输材料物资7500吨公里，其中：为修理车间提供运输劳务300吨公里，为基本生产车间提供运输劳务5200吨公里，为行政管理部门提供运输劳务2000吨公里。
要求：采用直接分配法计算分配修理、运输费用，编制对外分配的会计分录。
2、资料：某企业设置供电和机修两个辅助生产车间。
供电车间本月发生费用6300元，发电50000度，机修车间本月发生费用10000元，提供修理劳务12000小时。
供电车间的受益对象有：机修车间8000度，A产品生产耗用20000度，B产品生产耗用12000度，行政管理部门耗用5000度，基本建设工程用电5000度；机修车间的受益对象有：供电车间2000小时，A、B产品生产各1000小时，行政管理部门6000小时，基本建设工程2000小时。
要求：采用交互分配法计算分配供电、机修车间的费用，编制会计分录。
3、某企业设供水和供电车间,供水车间本月发生费用2050元,供水61000吨,供电车间本月发生费用6250元,供电17000度.,各部门耗用情况:供电车间用水20000吨,供水车间用电4000度,甲产品用电10500度；基本车间一般耗用水3万吨，电800度，行政部门用水8000吨，电1200度，销售机构用水3000吨，用电500度。
要求：采用计划成本分配法分配辅助生产费用并编制分录。
（每吨水计划成本0.05元，每度电计划成本0.3元）4、资料同2，要求用代数分配法分配辅助生产费用。
5、某厂设有供电和供水两个辅助生产车间，其待分配费用分别为9600和2400元，其它资料如下，要求按直接分配法，交互分配法和计划分配法（计划电：0.2元/度，计划水0.06元/吨）分配辅助生产车间费用并作出相关会计分录5、制造费用的核算一、名词解释1、制造费用2、生产工时比例法3、生产工资比例法4、机器工时比例法5、按年度计划分配率分配法二、问答题1、什么是制造费用？制造费用一般应包括哪些项目？2、季节性生产企业分配制造费用为什么适宜采用按年度计划分配率分配法？3、说明按年度计划分配率分配法的特点、适用范围和优缺点。
《成本与管理会计》习题及答案 costacctg13_SolPPT_ch02
Exercise 2-17
Direct, indirect, fixed and variable costs Ceramica Company manufactures three kinds of hand painted ceramic figurines in a two-step process. The first step is automated; in the Baking Department a machine presses the clay figurines into molds and bakes them. In the Painting Department the baked figurines are carefully removed from their molds and hand painted. After they dry, the figurines are packed and shipped to customers. Ceramica’s two departments, Baking and Painting, are in a single factory building. Packaging takes place in the Painting Department.
成本管理会计习题及答案.doc
第一章第一章成本会计流程（二）判断题（正确的划√错误的划×）1．成本的经济实质，是企业在生产经营过程中所耗费的资金的总和。
（）2．在实际工作中，确定成本的开支范围应以成本的经济实质为理论依据。
（）3．成本预测和计划是成本会计的最基本的任务。
（）4．成本会计的对象，概括的讲，就是产品的生产成本。
（）5．以已经发生的各项费用为依据，为经济管理提供真实的、可以验证的成本信息资料，是成本会计反映职能的基本方面。
（）6．制定和修订定额，只是为了进行成本审核，与成本计算没有关系。
（）7．为了正确计算产品成本，应该也可能绝对正确地划分完工产品与在产品的费用界限。
（）8．产品成本项目就是计入产品成本的费用按经济内容分类核算的项目。
（）9．生产工资和福利费是产品成本项目。
（）10．直接生产费用既可能是直接计入费用，也可能是间接计入费用。
（）11．为了尽可能地符合实际情况，厂内价格应该在年度内经常变动。
（）12．“基本生产成本”科目应该按成本计算对象设置明细分类账，账内按成本项目分设专栏或专行。
（）13．企业生产经营的原始记录，是进行成本预测、编制成本计划、进行成本核算的依据。
（）14．生产设备的折旧费用计入制造费用，因此它属于间接生产费用。
（）（三）单项选择题1．成本会计的任务主要决定于（）。
A、企业经营管理的要求。
B、成本核算C、成本控制D、成本决策2．产品成本是指企业生产一定种类、一定数量的产品所支出的各项（）。
A、生产费用之和B、生产经营管理费用总和C、经营管理费用总和D、料、工、费及经营费用总和3．成本会计最基本的任务和中心环节是（）。
A、进行成本预测，编制成本计划B、审核和控制各项费用的支出C、进行成本核算，提供实际成本的核算资料D、参与企业的生产经营决策4．成本的经济实质是（）。
A、生产经营过程中所耗费生产资料转移价值的货币表现。
B、劳动者为自己劳动所创造价值的货币表现C、劳动者为社会劳动所创造价值的货币表现D、企业在生产经营过程中所耗费的资金的总和5．下列各项中，属于产品生产成本项目的是（）。
成本管理会计习题2答案
某企业有供电机修两个辅助生产车间，本月份各辅助生产车间发生的费用为：供假设电的计划单价为0.5元，机修的计划单价为5.5元。
要求：（1）根据上述资料，采用交互分配法分配辅助生产费用；（2）根据上述资料，采用计划分配法分配辅助生产费用；答案：辅助生产成本分配表（交互分配法）115000=1500+2000-5500借：辅助生产成本——机修车间2000贷：辅助生产成本——供电车间2000借：辅助生产成本——供电车间5500贷：辅助生产成本——机修车间5500借：基本生产成本17500制造费用10052.6管理费用11447.4贷：辅助生产成本——供电车间27500——机修车间11500辅助生产成本分配表（计划成本分配法）实际成本：供电车间24000+6050=30050机修车间15000+2500=17500借：基本生产成本17500辅助生产成本——供电车间6050——机修车间2500制造费用9500管理费用10950贷：辅助生产成本——供电车间30000——机修车间16500借：管理费用1050贷：辅助生产成本——供电车间50——机修车间10002、某企业生产A产品，顺序经三道工序连续加工制成，原材料分三道工序在每一道工序开始时一次投入。
本月完工A产品200件，月末在产品80件，在产品在各工序结存数量及定额资料如下：假设月初和本月发生的生产费用为：直接材料30960元，直接人工19376元，制造费用18165元。
要求：采用约当产量法，分配计算完工A产品成本和月末在产品成本。
（1）材料费用分配：第一工序在产品投料程度=20/40⨯100%=50%第二工序在产品投料程度=（20+12）/40⨯100%=80%第三工序在产品投料程度=（20+12+8）/40⨯100%=100%第一工序在产品约当产量=40⨯50%=20（件）第二工序在产品约当产量=10⨯80%=8（件）第三工序在产品约当产量=30⨯100%=30（件）原材料成本分配率=30960/（200+58）=120（元/件）完工产品负担的原材料费用=200⨯120=24000（元）月末在产品应负担的原材料费用=58⨯120=6960（元）（2）直接人工、制造费用分配：第一工序在产品完工程度=（5⨯40%）/10=20%第二工序在产品完工程度=（2⨯50%+5）/10=60%第三工序在产品完工程度=（3⨯80%+2+5）/10=94%在产品的约当产量=40⨯20%+10⨯60%+30⨯94%=42.2(元)分配率=19376/(200+42.2)=80(元/件)完工产品负担的直接人工费用=200⨯80=16000(元)月末在产品应负担的直接人工费用=80⨯42.2=3376(元)分配率=18165/(200+42.2=75(元/件)完工产品负担的制造费用=200⨯75=15000(元)月末在产品应负担的制造费用2.2⨯75=3165(元)所以A产品完工产品成本=24000+16000+15000=55000(元)A产品在产品的成本=6960+3376+3165=13501(元)3、丙产品采用定额比例法分配费用,原材料按定额费用比例分配,其他费用按定额本月丙产品完工100件，单位定额，原材料80元，工时定额40小时。
成本管理会计练习(二)
要求计算：（1）经营现金收入（2）经营现金支出（3）现金余缺；
（4）最佳资金筹措或运用数额（5）现金余额。
（1）经营现金收入 4000×80%+50000×50%=28200（元） （2）经营现金支出 8000×70%+5000+8400+16000+900=35900（元） （3）现金余缺 8000+28200－（35900+10 000）=-9700（元） （4）最佳资金筹措或运用数额 银行借款数额=5000+10000=15000（元） （5）期末余额 期末余额=15000－9700=5300（元）
6.现金预算
B企业预计2013年2月初现金余额为8000元；月初应收账款4000元，预 计月内可收回80%；本月销货50000元，预计月内收款比例为50％；本 月采购材料8000元，预计月内付款70％；月初应付款余额5000元需在 月内全部付清；月内以现金支付工资8400元；本月制造费用等间接费 用付现16000元；其他经营性现金支出900元；购买设备支付现金10000 元。企业现金不足时，可向银行借款，借款金额为l000元的倍数；现 金多余时可购买有价证券。要求月末现金余额不低于5000元。
第一步 项 目 产量 原材料
第二步 直接 人工 2000 3000 200 100 制造 费用 1000 1500
直接 制造 产量 半成品 人工 费用 1000 800 4500
月初在产 本月投入 本月完工 月末在产 150 100
2000 8000
3000 1200
4.成本还原
项 目 第一步 第二步
3.分步法计算
某企业生产甲产品连续经过两个生产步骤，第一
成本管理会计练习chap03
成本管理会计练习chap03Chapter 31. Cost behavior is the general term for describing whether costs change as output change s.2. Fixed costs always stay the same in total as output change s regardless of the relevant range.3. RF Company manufactures furniture. If furniture were the cost object, the nails used to make the furniture would be considered a variable cost.4. In the long run all costs are fixed.5. The cost of flexible resource s is fixed.6. Committed resource s may give rise to unused capacity.7. The salary of salesmen that include s a minimum base salary plus a commission ba sed on sales revenue is an example of a variable cost.8. The relative range is a wide range of activity where total variable costs remain the same.9. An estimate of the total fixed cost is the intercept parameter where Total cost = Fixed cost + (Variable rate x Output).10. The high-low method calculates a better estimate of the cost formula than the method of least square s.11. Manufacturing overhead is usually a: a. variable cost b. fixed cost c. mixed cost d. step cost12. Within the relevant range of activity, if the level of activity increases, variable cost per unit:a. increasesb. decreasesc. remains the samed. equals fixed costs per unit13. Within the relevant range of activity, total fixed cost will:a. increase in proportion with the level of activityb. vary inversely with the level of activityc. remain constantd. none of the above14. An example of a variable cost is: a. commissions paid to salesmen based on units soldb. depreciation on factory buildingc. salary of factory foremand. insurance on factory warehouse15. An example of a committed fixed cost is: a. advertising b.a training program for new man agersc. direct materialsd. property taxes on factory building16. Which is the be st method for separating mixed costs into fixed and variable components?a. scatterplot methodb. high-low methodc. method of least squaresd. all methods are the same17. The Starry Corporation developed a cost function for manufacturing overhead: Manufacturing overhead = $10,000 + ($2 x Output). If the company plans to manufacture 14,000 units next month, estimated manufacturing costs next month would be: a. $38,000 b. $10,000 c. $24,000 d. $10,00218. Blurry Company shipped 10,000 units for $36,000 in April and 12,000 units for $40,000 in May. The estimated cost function for shipping costs would be:a. Shipping costs = $36,000 + ($2 x Units)b. Shipping costs = $16,000 + ($2 x Units)c. Shipping costs = $20,000 + ($1.60 x Units)d. Cannot be determined with the information given19. The following cost function to estimate manufacturing overhead was estimated using the method ofleast squares: Y = $40 + $2x, wherein x is the number of units of output. What is true about the cost function?a. the slope parameter is $40b. the intercept parameter is $40c. the variable cost per unit of activity is $40d. the total fixed cost is $4220. Which method would quickly detect a nonlinear relationship between activity cost and activity output?a. scatterplot methodb. high-low methodc. method of least squaresd. multiple regression。
成本管理会计练习chap05
Chapter 51. Manufacturing companies use job-order costing and service companies use process costing. a. True b. False2. A automobile body shop will use job-order costing. a. True b. False3. Information in job cost sheets includes actual materials, actual labor, and actual overhead. a. True b. False4. The source document used to assign direct materials to a job is the job cost sheet. a. True b. False5. Indirect materials are not assigned to a specific job but are included in manufacturing overhead. a. True b. False6. Overhead is applied to jobs using a predetermined overhead rate. a. True b. False7. Job-order costing only uses the functional-based costing system to assignoverhead. a. True b. False8. When a job is started and materials worth $150 are issued to the job, this information is recorded in the job cost sheet. The $150 will flow through work in process. a. True b. False9. If a company applies overhead to jobs on the basis of a predetermined overhead rate, an unfavorable variance at the end of any period means that theoverhead charged to jobs for the period is more than the actual overhead cost for the period. a. True b. False10. Both work in process and finished inventories are carried at normal cost. a. True b. False11. When is job-order costing used? a. products or services are homogeneous b. wide variety of distinct products or services c. costs are accumulated by process.d. all of the above12. Process costing would more likely used by which type of company? a.construction b. clothing manufacturer c. airplane d. chemical13. When direct labor is performed for each job, the cost of direct labor first flows through: a. manufacturing overhead b. work in processc. finished goodsd. cost of goods sold14. Which of the following serves as a subsidiary ledger to support work inprocess? a. materials requisition form b. job time tickets c. job-order cost sheet d. inventory ledger15. Ditwell Company has a predetermined overhead rate of $1.25 per direct labor hour. The actual direct labor hours for the year were 10,500 hours and the actual overhead costs incurred were $13,120. The amount of the variance should be closed to: a. manufacturing overhead b. work in process c. cost of goods sold d. all of the above 1312516. Loomis Company applies overhead to jobs on the basis of $15 per direct labor hour. If Job 983 shows $9,825 of manufacturing overhead applied, how many direct labor hours did Job 983 used?a. 655 hoursb. 700 hoursc. 147 hoursd. 600 hours17. Digger Manufacturing uses a job-order cost system. The following data were recorded for June:Overhead is charged to production at 50% of the direct labor cost. Job 233 and 235 are completed and have been delivered to the customer. D igger’swork-in-process inventory balance on June 30 was:a. $2,575b. $925c. $1,075d. $70018. Digger Manufacturing uses a job-order cost system. The following data were recorded for June:Overhead is charged to production at 50% of the direct labor cost. Job 233 and 235 are completed and have been delivered to the customer. How much overhead was applied in the month of June?a. $600b. $300c. $150d. $20019. The Lawdie Company has the following inventory balances at the beginning and the end of the month of November:If $15,000 in raw materials were purchased during the month, compute the amount of direct materials used during November were: a. $18,000 b. $9,000 c. $11,000 d. $16,00020. During the month of May, Job 266 was completed and delivered to the customer. The total cost of Job 266 amounted to $450. The entry to record the sale of would include :a. debit to Finished Goodsb. debit to Cost of Goods Soldc. credit to Work in Processd. debit to Sales。
成本管理会计练习chap02
成本管理会计练习chap02Chapter 21. Delta Company manufactures hundreds of products. If the cost object is a product, depreciation expense on the factory building is considered indirect.2. Direct tracing involves the use of drivers to assign costs to cost objects.3. Expired costs are expenses.4. Direct materials are considered a direct cost and a prime cost.5. A functional-based management system uses unit-based and nonunit-based drivers.6. The cost of property taxes on a factory building is generally considered a period cost.7. Manufacturing overhead consists of all manufacturing costs.8. An opportunity cost is the benefit forgone by selecting one alternative instead of another.9. If cost of goods manufactured and cost of goods sold are the equal, this means that there was no change in finished goods inventory.10. In a functional based system, costs are traced to activities and then to products.11. Indirect costs are assigned to cost objects by: a. driver tracing b. direct tracing c. allocation d. assignment12. Which of the following is a dimension of services? a. tangible b. inseparability c. durable d. all of the above13. Conversion costs consist of: a. direct materials and direct labor b. direct materials and marketing costsc. direct labor and overheadd. direct labor and administrative costs14. All partially completed units found in production at a given point in time is called:a. work in processb. raw materialsc. finished goodsd. partially processed15. Which of the following would be considered a product cost?a. salary of controllerb. depreciation of warehouse used for finished goodsc. insurance on factory buildingd. interest expense on loan to purchase machinery16. Which of the following activities is part of a company’s internal value chain?a. customersb. designc. suppliersd. all of the above17. Which of the following is a characteristic of activity based cost management systems?a. allocation intensiveb. use of financial measures of performancec. uses unit- and nonunit-based driversd. focus on managing costs18. If ending finished goods inventory is overstated,: a. net income is understated b. cost of goods sold isoverstated c. gross margin is overstated d. stockholders equity is understated19. The Reica Company recorded the following manufacturing costs in the period just ended:c. $49,000d. $50,000If gross margin is 30% of sales, the cost of goods manufactured for the year was:a. $153,000b. $108,000c. $108,000d. cannot be determined with the information given。
成本管理会计练习题第2章带答案
第7章生产费用在完工产品和在产品之间分配的核算一．单项选择题1．月末在产品数量较大且各月末在产品数量变化较大，产品中各成本项目费用的比重相差不多的产品，其在产品成本计算应采用( )。
A．定额成本法 B.定额比例法C.约当产量法D.固定成本法2.定额基础管理较好，各种产品有健全、正确的定额资料的企业，月末在产品数量变化较大的产品，在产品成本的计算应采用( )。
A.定额成本法B.定额比例法C.约当产量法D.固定成本法3.采用约当产量法，原材料费用按完工产品和月末在产品数量分配时应具备的条件是( )。
A.原材料是陆续投入的B.原材料是生产开始时一次投入的C.原材料在产品成本中所占比重大D.原材料按定额投入4.在定额管理基础较好，消耗定额准确、稳定，而且月初、月末在产品数量变化不大的条件下，在产品成本计算应采用( )。
A.定额成本法B.定额比例法C.约当产量法D.固定成本法5.分配加工费用时所采用的在产品的完工率是指产品（）与完工产品工时定额的比率。
A．所在工序的工时定额 B．前面各工序工时定额与所在工序工时定额之半的合计数C．所在工序的累计工时定额 D．所在工序的工时定额之半6.如果某种产品的月末在产品数量较大，各月在产品数量变化也较大，产品成本中各项费用的比重相差不大，生产费用在完工产品与月末在产品之间分配，应采用的方法是（）。
A．不计在产品成本法 B．约当产量比例法C．在产品按完工产品计算方法 D.定额比例法7.某企业产品经过两道工序，各工序的工时定额分别为30小时和40小时，则第二道工序的完工率为（）。
A．68% B．69%C．70% D．71%8.下列方法中不属于完工产品与月末在产品之间分配费用的方法是（）。
A．约当产量比例法 B．不计算在产品成本法C．年度计划分配率分配法 D.定额比例法9.按完工产品和月末在产品数量比例，分配计算完工产品和月末在产品成本，必须具备下列条件（）。
A．在产品已接近完工 B．原材料在生产开始时一次投料C．在产品原材料费用比重较大 D．各项消耗定额比较准确、稳定10．某产品经过两道工序加工完成。
成本管理会计练习精品文档9页
一、单项选择题1、在成本会计的各种职能中，（）是基础。
A、成本预测B、成本控制C、成本核算D、成本考核2、基本生产明细账应该按（）分设专栏进行登记。
A、产品名称B、成本项目C、费用要素D、费用项目3、成本分配方法中，其结果最准确的是（）。
A、直接追溯法B、动因追溯法C、分摊法D、配比法4、工业企业产品成本核算中各项费用的划分，都应贯彻（）原则，以期正确核算产品成本和期间费用。
A、配比B、权责发生制C、谨慎D、受益5、采用定额比例法划分完工产品和在产品成本时，对于直接材料成本项目，如果产品耗用了多种材料，必须按（）的比例进行分配。
A、材料定额耗用量B、材料定额成本C、定额工时D、定额费用6、制造费用按预定分配率分配特别适用于（）。
A、各项消耗和费用定额较为准确的企业B、各项消耗和费用定额较为稳定的企业C、季节性生产企业D、辅助生产较大的企业7、某产品采用逐步结转分步法，第一步骤本月发生的费用为15000元，完工半成品成本为20000元，第二步骤本月发生的半成品费用为10000元，第二步骤完工产成品成本中半成品项目金额为18000元。
该种产品成本还原率为（）。
A、0.5B、0.9C、1.2D、1.88、采用平行结转分步法，第二生产步骤的广义在产品不包括（）。
A、第一步骤正在加工的在产品B、第二步骤正在加工的在产品C、第二步骤完工入库的半成品D、第三步骤正在加工的在产品9、采用计划成本分配法分配辅助生产费用时，如果实际成本与按计划成本分配额的差额较小，可以将其全部列入（），不再进行调整分配。
A、生产成本B、制造费用C、管理费用D、财务费用二、多项选择题1、下列各项中，属于费用要素的有（）。
A、直接材料B、工资薪酬C、折旧费D、外购动力2、为了正确计算成本，必须划分（）界限。
A、经营管理费用支出与其他支出B、各个会计期间的产品成本C、完工产品与在产品费用D、产品制造成本与期间成本3、品种法适用于（）。
A、大量大批单步骤生产、B、管理上不要求分步骤计算产品成本的小批单件多步骤生产C、辅助生产的供水、供气、供电等单步骤的大量生产D、管理上不要求分步骤计算产品成本的大量大批多步骤生产4、在产品成本的计算方法主要有（）。
企业成本管理会计练习试题及详细答案
第一章成本管理会计概述本章重点1、战略、战术和运作信息2、决策过程3、财务会计与成本管理会计的差别4、成本管理会计性质考核要求：1、理解战略、战术和运营信息的概念、信息使用者、特征的不同，会区分三种信息2、识记决策过程3、理解决策过程涉及的管理人员4、理解财务会计与成本管理会计的差别5、理解成本会计系统的构成要素一、单项选择题1、以下属于战略信息的是（）A.企业的整体获利能力B.成本差异信息C.工人的产量报告D.设备生产率2、以下属于战术信息的是（）A.企业竞争者的信息B.工人的生产工时C.库存材料数量D.工人的生产率3、以下属于运营信息的是（）A.企业未来的资金需求B.新产品投资决策方案C.设备的产量报告D.现金流预测信息4、以下属于战略信息特征的是（）A.与进行长期决策有关B.信息大多来源于内部C.只有定量信息D.对信息使用者的知识水平要求不高5、以下属于战术信息特征的是（）A.可通过外部或内部渠道获得B.与具体任务有关C.通常描述和分析个别部门或区域的活动D.应连续编制和提供6、以下属于运营信息特征的是（）A.所涉及的问题与企业整体相关B.非常详细的没有加工的原始数据C.与中短期决策相关（生产、定价、库存）D.通常基于常规情况7、战略信息的使用者主要是（）A.高层管理者B.中层管理者C.基层管理者D.监管人员8、战术信息的使用者主要是（）A.高层管理者B.中层管理者C.基层管理者D.监管人员9、运营信息的使用者主要是（）A.高层管理者B.中层管理者C.基层管理者D.生产工人10、决策的计划过程的步骤是（）A.制定目标，确定备选方案，选择方案，收集分析相关数据。
B.制定目标，选择方案，确定备选方案，收集分析相关数据。
C.制定目标，收集分析相关数据，选择方案，确定备选方案。
D.制定目标，确定备选方案，收集分析相关数据，选择方案。
11、决策的控制过程的步骤是（）A.制定目标，选择方案。
B.制定目标，收集分析相关数据。
成本管理会计练习chap04
成本管理会计练习chap04CHAPTER 41. Normal costing assigns normal costs of direct materials, direct labor, and manufacturing overhead to products.2. Predetermined overhead rate is calculated by taking total budgeted overhead cost by estimated activity usage.3. Theoretical activity capacity is the maximum activity output that can be realized assuming everything operates efficiently.4. Expected activity capacity avoids assigning unused capacity costs to products and encourages management of the excess capacity.5. Functional-based costing uses batch-level activity drivers as well as facility-level activity drivers.6. A company manufactures two products. It would be appropriate to use a plant-wide rate if the two products’ consumption ratios of activities were the same.7. An activity dictionary is the result of interview-derived data. It would include a listing of all the activities in the organization along with some critical attributes.8. Primary activity is an activity consumed by a product or customer.9. An example of a batch-level activity is assembling the product.10. Facility-level activities are product related.11. The total cost to manufacture 500 radios is $1,000. The unit cost of the radios is:a. $1b. $2c. $2.50d. $512. Duality Company produces two razors. One is battery operated and the other is rechargeable. The companyThe predetermined overhead rate would be: a. $1.50 b. $1.67 c. $1.64 d. $1.4813. What are some of the symptoms of an outdated functional costing system?a. competitors’ prices are almost the sameb. customers are co mplaining about price increasesc. profit margins are difficult to explaind. all the departments use the same cost accounting system14. The activity attribute(s) included in the activity dictionary would be: a. activity driver b. activity namec. types of resources consumedd. all of the above15. If the cost object are credit cards, an example of a secondary activity is:a. processing transactionsb. preparing credit statementsc. answering queriesd. supervising employees16. The first stage of activity-based costing is to assign costs to activities. The next step would be to:a. assign the cost of secondary activities to those activities that consume their outputb. assign the cost of eachactivity to customers c. assign the cost of each activity to products d. calculate unit cost17. Which of the following activity levels should not be allocated to products for decision-making purposes?a. unit levelb. batch levelc. product leveld. facility level18. Which of the following would be classified as a product-level activity? a. advertising a productb. inspection of productsc. property taxes on the factory buildingd. machining the products19. A material amount of overhead variance is closed to:a. cost or goods soldb. finished goodsc. work in processd. all of the above20. Ginger Company has two products: G and M. The company uses activity-based costing. The estimated totalThe activity rate under activity based costing for setup is? a. $10 b. $2.50 c. $80 d. $280。
企业成本管理会计练习
如：工厂的产品、火车上的座椅、医院的床位…
利润中心
利润中心，是指既要考虑成本，
又要考虑销售所取得的收人的责任中
心。
多数情况下，利润中心
由许多成本中心构成。
收人中心
只对与产品销售相关的收 人负责的责任中心（如企业
的销售部）。
实务中，已很少企业设此类责任中心。
投资中心
投资中心，是指除了对利润负责以 外，投资中心的管理层还必须考虑产生 利润所需的资本投入，以及投资所需资 金的融资渠道的责任中心。
货币性、 非货币性信息。
6.时间属性：
•财务会计：
事后归纳整理（根 据相关历史数据进行 计量）；
•成本管理会计：
既包括历史数据， 也包括涉及未来的预 测数据。
12.
责任中心
是指
赋予一定权利、并承担相应责任 的企业的一部分。
如：一个部门、生产小组、…
责任中心
• 成本中心、
按其承担责任的不同， • 收人中心、
维修费及服务费等变动费用、
• ………
单元综合测试（二）
6.
成本性态——当业务
量水平变化时成本变化的方
式。
成本性态的表现形式：
• 固定成本、 • 变动成本、 • 半变动成本。
7.
固定成本，通常可以被定义为不受 业务量水平影响的一种成本。然而，固
定成本与特定时期有关，因此，也称为
期间成本。 包括：
• 1.）支付给高层管理人员的工资、 • 2.）为现有厂房支付的租金或税金、 • 3.）机器设备的购置成本以及企业提取的相关 折旧费…
•成本管理会计：
是管理人员计划和控 制企业活动，并采取有效 决策的工具。
2.法律要求： •财务会计：
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Chapter 2
1. Delta Company manufactures hundreds of products. If the cost object is a product, depreciation expense on the factory building is considered indirect.
2. Direct tracing involves the use of drivers to assign costs to cost objects.
3. Expired costs are expenses.
4. Direct materials are considered a direct cost and a prime cost.
5. A functional-based management system uses unit-based and nonunit-based drivers.
6. The cost of property taxes on a factory building is generally considered a period cost.
7. Manufacturing overhead consists of all manufacturing costs.
8. An opportunity cost is the benefit forgone by selecting one alternative instead of another.
9. If cost of goods manufactured and cost of goods sold are the equal, this means that there was no change in finished goods inventory.
10. In a functional based system, costs are traced to activities and then to products.
11. Indirect costs are assigned to cost objects by: a. driver tracing b. direct tracing c. allocation d. assignment
12. Which of the following is a dimension of services? a. tangible b. inseparability c. durable d. all of the above
13. Conversion costs consist of: a. direct materials and direct labor b. direct materials and marketing costs
c. direct labor and overhead
d. direct labor and administrative costs
14. All partially completed units found in production at a given point in time is called:
a. work in process
b. raw materials
c. finished goods
d. partially processed
15. Which of the following would be considered a product cost?
a. salary of controller
b. depreciation of warehouse used for finished goods
c. insurance on factory building
d. interest expense on loan to purchase machinery
16. Which of the following activities is part of a company’s internal value chain?
a. customers
b. design
c. suppliers
d. all of the above
17. Which of the following is a characteristic of activity based cost management systems?
a. allocation intensive
b. use of financial measures of performance
c. uses unit- and nonunit-based drivers
d. focus on managing costs
18. If ending finished goods inventory is overstated,: a. net income is understated b. cost of goods sold is
overstated c. gross margin is overstated d. stockholders equity is understated
19. The Reica Company recorded the following manufacturing costs in the period just ended:
c. $49,000
d. $50,000
If gross margin is 30% of sales, the cost of goods manufactured for the year was:
a. $153,000
b. $108,000
c. $108,000
d. cannot be determined with the information given。