会计学-企业决策的基础 答案
会计学-企业决策的基础 问题详解
管理会计作业（chapter16-20）Chapter 16 P757 16.5AChapter 16 P761 16.4BChapter 17 P802 17.3Aa. Department One overhead application rate based onmachine-hours:ManufacturingOverhead = $420,000 = $35 per machine-hour Machine-Hours 12,000Department Two overhead application rate based on direct labor hours:ManufacturingOverhead = $337,500 = $22.50 per direct laborhourDirect Labor Hours 15,000Chapter 17 P805 17.8Ad. The Custom Cuts product line is very labor intensive in comparison to the Basic Chunksproduct line. Thus, the company’s current practice of using direct labor hours toallocate overhead results in the assignment of a disproportionate amount of total overhead to the Custom Cuts product line. If pricing decisions are set as a fixed percentage above the manufacturing costs assigned to each product, the Custom Cuts product line isoverpriced in the marketplace whereas the Basic Chunks product line is currently priced at an artificially low price in the marketplace. This probably explains why sales of Basic Chunks remain strong while sales of Custom Cuts are on the decline.e. The benefits the company would achieve by implementing an activity-based costing systeminclude: (1) a better identification of its operating inefficiencies, (2) a better understanding of its overhead cost structure, (3) a better understanding of the resource requirements of each product line, (4) the potential to increase the selling price of Basic Chunks to make it more comparable to competitive brands and possibly do so without having to sacrificesignificant market share, and (5) the ability to decrease the selling price of Custom Cuts without having to sacrifice product quality.Chapter 18 P835 18.1B. Ex.18.1a. job costing (each project of a construction company is unique)b . both job and process costing (institutional clients may represent unique jobs)c. job costing (each set of equipment is uniquely designed andmanufactured)d . process costing (the dog houses are uniformly manufactured in high volumes)e. process costing (the vitamins and supplements are uniformlymanufactured in high volumes)Chapter 18 P841 18.3Aa4,000 EU $61.50 = $246,000 b4,000 EU $13.50 = $54,000Chapter 18 P845 18.2Ba. (1) $49 [($192,000 + $48,000 + $54,000) ÷ 6,000 units](2) $109 [($480,000 + $108,000 + $66,000) ÷ 6,000 units](3) $158 ($49 + $109)(4) $32 ($192,000 ÷ 6,000 units)(5) $18 ($108,000 ÷ 6,000 units)b. In evaluating the overall efficiency of the Engine Department, management wouldlook at the monthly per-unit cost incurred by that department, which is the cost of assembling and installing an engine ($109 in part a).Chapter 20 P918 20.1Ad. No. With a unit sales price of $94, the break-even sales volume in units is 54,000 units:Unit contribution margin = $94 - $84 variable costs = $10Break-even sales volume (in units) = $540,000$10= 54,000 unitsUnless Thermal Tent has the ability to manufacture 54,000 units (or lower fixed and/or variable costs), setting the unit sales price at $94 will not enable Thermal Tent to break even.Chapter 20 P918 20.2AChapter 20 P920 20.6ASales volume required to maintain current operating income:Sales Volume =Fixed Costs + Target OperatingIncomeUnit Contribution Margin=$390,000 + $350,000= $20,000 units$37。
会计学 企业决策的基础 财务会计分册 版 章答案
Chapter 6Merchandising Activitie s Ex. 6.41PROBLEM 6.1AClaypool earned a gross profit rate of 32%, which is significantly higher than the industry average. Claypool’s sales were above the industry average, and it earned $77,968 more gross profit than the “average” store of its size. This higher gross profit was earned even though its cost of goods sold was $18,000 to $20,000 higher than the industry average because of the additional transportation charges.To have a higher-than-average cost of goods sold and still earn a much larger-than-average amount of gross profit, Claypool must be able to charge substantially higher sales prices than most hardware stores. Presumably, the company could not charge such prices in a highly competitive environment. Thus, the remote location appears to insulate it from competition and allow it to operate more profitably than hardware stores with nearby competitors.PROBLEM 6.5Ac. Yes. Sole Mates should take advantage of 1/10, n/30 purchase discounts, even if itmust borrow money for a short period of time at an annual rate of 11%. Bytaking advantage of the discount, the company saves 1% by making payment 20 days early. At an interest rate of 11% per year, the bank charges only 0.6%interest over a 20-day period (11% X 20/365 = 0.6%). Thus, the cost of passing up the discount is greater than the cost of short-term borrowing.Chapter 7 Financial assetsChapter 8 Inventories and the cost of goods soldSupplementary ProblemChapter 91617。
会计学基础考试题及答案
会计学基础考试题及答案一、选择题（每题2分，共20分）1. 会计的基本职能是（）。
A. 核算与监督B. 计划与控制C. 分析与决策D. 预测与评价答案：A2. 下列哪项不是会计要素？A. 资产B. 负债C. 利润D. 所有者权益答案：C3. 会计核算的基本原则是（）。
A. 权责发生制B. 收付实现制C. 历史成本原则D. 公允价值原则答案：A4. 会计等式的表达式是（）。
A. 资产 = 负债 + 所有者权益B. 负债 = 资产 - 所有者权益C. 所有者权益 = 资产 - 负债D. 利润 = 收入 - 费用答案：A5. 会计信息的基本质量要求是（）。
A. 可靠性B. 及时性C. 可比性D. 可理解性答案：A6. 下列哪项不是会计核算的基本前提？A. 会计主体B. 持续经营C. 货币计量D. 会计分期答案：B7. 会计报表中，反映企业财务状况的报表是（）。
A. 利润表B. 资产负债表C. 现金流量表D. 所有者权益变动表答案：B8. 会计核算中，下列哪项属于流动资产？A. 固定资产B. 存货C. 长期投资D. 无形资产答案：B9. 会计核算中，下列哪项属于流动负债？A. 短期借款B. 长期借款C. 应付债券D. 长期应付款答案：A10. 会计核算中，下列哪项属于非货币性交易？A. 购买原材料B. 销售商品C. 以固定资产交换无形资产D. 支付工资答案：C二、判断题（每题1分，共10分）1. 会计核算的目的是提供财务信息，帮助各方做出经济决策。
（）答案：√2. 会计要素包括资产、负债、所有者权益、收入和费用。
（）答案：×（收入和费用是利润的组成部分，不是独立的会计要素）3. 会计分期是将企业持续经营的生产经营活动划分为相等的会计期间。
（）答案：√4. 会计信息的可比性要求同一企业不同期间的会计信息应具有可比性。
（）答案：√5. 会计核算中的权责发生制原则要求企业在收入和费用发生时进行确认。
会计学-企业决策的基础 答案教学资料
会计学-企业决策的基础答案管理会计作业（chapter16-20）Chapter 16 P757 16.5AChapter 16 P761 16.4BChapter 17 P802 17.3Aa. Department One overhead application rate based on machine-hours:Manufacturing Overhead= $420,000= $35 per machine-hourMachine-Hours 12,000Department Two overhead application rate based on direct labor hours:Manufacturing Overhead= $337,500= $22.50 per direct labor hourDirect Labor Hours 15,000Chapter 17 P805 17.8Ad. The Custom Cuts product line is very labor intensive in comparison to the BasicChunks product line. Thus, the company’s current practice of using direct laborhours to allocate overhead results in the assignment of a disproportionate amount of total overhead to the Custom Cuts product line. If pricing decisions are set as a fixed percentage above the manufacturing costs assigned to each product, the Custom Cuts product line is overpriced in the marketplace whereas the Basic Chunks product line is currently priced at an artificially low price in the marketplace. This probablyexplains why sales of Basic Chunks remain strong while sales of Custom Cuts are on the decline.e. The benefits the company would achieve by implementing an activity-based costingsystem include: (1) a better identification of its operating inefficiencies, (2) a betterunderstanding of its overhead cost structure, (3) a better understanding of theresource requirements of each product line, (4) the potential to increase the sellingprice of Basic Chunks to make it more comparable to competitive brands and possibly do so without having to sacrifice significant market share, and (5) the ability todecrease the selling price of Custom Cuts without having to sacrifice product quality.Chapter 18 P835 18.1a. job costing (each project of a construction company is unique)B. Ex.18.1b. both job and process costing (institutional clients may represent uniquejobs)c. job costing (each set of equipment is uniquely designed andmanufactured)d. process costing (the dog houses are uniformly manufactured in highvolumes)e. process costing (the vitamins and supplements are uniformlymanufactured in high volumes)Chapter 18 P841 18.3Ab4,000 EU @ $13.50 = $54,000Chapter 18 P845 18.2Ba. (1) $49 [($192,000 + $48,000 + $54,000) ÷ 6,000 units](2) $109 [($480,000 + $108,000 + $66,000) ÷ 6,000 units](3) $158 ($49 + $109)(4) $32 ($192,000 ÷ 6,000 units)(5) $18 ($108,000 ÷ 6,000 units)b. In evaluating the overall efficiency of the Engine Department, management wouldlook at the monthly per-unit cost incurred by that department, which is the cost of assembling and installing an engine ($109 in part a).Chapter 20 P918 20.1Ad. No. With a unit sales price of $94, the break-even sales volume in units is 54,000 units:Unit contribution margin = $94 - $84 variable costs = $10Break-even sales volume (in units) = $540,000$10= 54,000 unitsUnless Thermal Tent has the ability to manufacture 54,000 units (or lower fixed and/or variable costs), setting the unit sales price at $94 will not enable Thermal Tent to break even.Chapter 20 P918 20.2AChapter 20 P920 20.6ASales volume required to maintain current operating income:Sales Volume =Fixed Costs + Target Operating IncomeUnit Contribution Margin=$390,000 + $350,000= $20,000 units$37。
会计学企业决策的基础财务会计分册第17版
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文档下载后可定制修改，请根据实际需要进行调整和使用，谢谢!本店铺为大家提供各种类型的实用资料，如教育随笔、日记赏析、句子摘抄、古诗大全、经典美文、话题作文、工作总结、词语解析、文案摘录、其他资料等等，想了解不同资料格式和写法，敬请关注!Download tips: This document is carefully compiled by this editor. I hope that after you download it, it can help you solve practical problems. The document can be customized and modified after downloading, please adjust and use it according to actual needs, thank you! In addition, this shop provides you with various types of practical materials, such as educational essays, diary appreciation, sentence excerpts, ancient poems, classic articles, topic composition, work summary, word parsing, copy excerpts, other materials and so on, want to know different data formats and writing methods, please pay attention!企业决策在当前竞争激烈的市场环境中显得尤为重要。
会计学企业决策的基础 课后习题 答案 chapter
Total paid-in capital=15,000,000+20,000,000+44,000,000=79,000,000 e.Book value per share of common stock=(total stockholders' equity-preferred stock)/shares stock=(143,450.000-15,000,000)/4,000,000≈32.11
会计学企业决策的基础chapter2 答案
(5)(6)(7)(8)(9)Owner’s equity is not valued at either the original amountinvested or at the estimated market value of the business. In fact, owner’s equity cannot be valued independently of the values assigned to assets and liabilities. Rather, it is a residual figure—the excess of total assets over totalliabilities. (If liabilities exceed assets, owners' equity would be a negative amount.) Thus the amount of Berkeley's capital should be determined by subtracting the corrected figure for total liabilities ($23,100) from the corrected amount of total assets ($51,500). This indicates owners'equity of $28,400.The $22,400 described as “Other assets” is not an asset,because there is no valid legal claim or any reasonable expectation of recovering the income taxes paid. Also, the payment of federal income taxes by Pippin was not abusiness transaction by Big Screen Scripts. If a refund were obtained from the government, it would come to Pippin personally, not to the business entity.The proper valuation for the land is its historical cost of$39,000, the amount established by the transaction in which the land was purchased. Although the land may have acurrent fair value in excess of its cost, the offer by the friend to buy the land if Pippin would move the building appears to be mere conversation rather than solid, verifiable evidence of the fair value of the land. The "cost principle," although less than perfect, produces far more reliable financial statements than would result if the owners could "pull figures out of the air" in recording asset values.The accounts payable should be limited to the debts of the business, $32,700, and should not include Pippin’s personal liabilities.The amount owed to stagehands for work done throughSeptember 30 is the result of completedtransactions and should be included among the liabilities of the business. Even if agreement hasbeen reached with Mario Dane for her to perform in a future play, he has not yet performedand therefore, is not yet owed any money. Thus, this $25,000 is not yet a liability of thebusiness.therefore cannot be included in the assets. To do so would cause an overstatement of both assets and owners’ equity.The “Office furniture” amount must be reduced by $2,525.invested or at the estimated market value of the business. In fact, owner’s equity cannot be valued independently of the values assigned to assets and liabilities. Rather, it is a residual figure—the excess of total assets over total liabilities. (If liabilities exceed assets, owners' equity would be a negative amount.) Thus the amount of Berkeley's capital should be determined by subtracting the corrected figure for total liabilities ($23,100) from the corrected amount of total assets ($51,500). This indicates owners' equity of $28,400.。
会计学基础知识单选题100道及答案解析
会计学基础知识单选题100道及答案解析1. 会计的基本职能是（）A. 核算和监督B. 预测和决策C. 监督和分析D. 反映和控制答案：A解析：会计的基本职能包括核算和监督。
2. 企业会计核算应当以（）为基础。
A. 收付实现制B. 权责发生制C. 永续盘存制D. 实地盘存制答案：B解析：企业会计核算应当以权责发生制为基础。
3. 下列各项中，不属于资产特征的是（）A. 资产是由过去的交易或事项形成的B. 资产是企业拥有或控制的资源C. 资产预期会给企业带来经济利益D. 资产能够可靠地计量答案：D解析：资产能够可靠地计量是资产的确认条件，而非资产的特征。
4. 存货计价采用先进先出法，在物价上涨的情况下，会使（）A. 期末存货成本升高，当期利润增加B. 期末存货成本降低，当期利润减少C. 期末存货成本升高，当期利润减少D. 期末存货成本降低，当期利润增加答案：A解析：在物价上涨时，先进先出法会使先购入的存货成本较低先结转，导致期末存货成本升高，当期利润增加。
5. 企业固定资产可以按照其价值和使用情况，确定采用某一方法计提折旧，它所依据的会计核算前提是（）A. 会计主体B. 持续经营C. 会计分期D. 货币计量答案：B解析：持续经营假设是企业固定资产选择折旧方法的前提。
6. 下列会计科目中，属于负债类科目的是（）A. 预付账款B. 预收账款C. 应收账款D. 应收票据答案：B解析：预收账款是企业预先收取的款项，属于负债类科目。
7. 某企业月初资产总额为300 万元，本月发生下列经济业务：（1）赊购材料10 万元；（2）用银行存款偿还短期借款20 万元；（3）收到购货单位偿还的欠款15 万元存入银行。
月末资产总额为（）万元。
A. 290B. 310C. 295D. 305答案：A解析：赊购材料10 万元使资产增加10 万元，偿还短期借款20 万元使资产减少20 万元，收到欠款15 万元存入银行是资产内部一增一减，不影响资产总额。
基础会计学课后题答案
基础会计学课后题答案第一题问题：什么是会计？答案：会计是记录、分类和报告组织的经济交易和事件的过程。
它涉及记录公司的资产、负债、所有权权益、收入和支出等方面的信息。
第二题问题：什么是会计方程？答案：会计方程是会计的基本原理，也被称为财务恒等式。
它是指资产的总额等于负债和所有者权益的总和。
这可以用以下公式表示：资产 = 负债 + 所有者权益这个方程表明组织的财务状况始终是平衡的。
第三题问题：什么是资产？答案：资产是指公司拥有的具有经济价值的物质或无形资产。
它包括现金、应收账款、固定资产等。
资产是企业的资源，可以为企业创造未来的收益。
第四题问题：什么是负债？答案：负债是指公司在未来需要支付的债务或义务。
它包括应付账款、长期负债等。
负债反映了公司对外部实体的债务责任。
第五题问题：什么是所有者权益？答案：所有者权益指的是企业的资本和盈余部分。
它代表了公司对所有者的经济利益。
所有者权益包括企业的股本、保留盈余等。
第六题问题：什么是收入？答案：收入是指企业在经营过程中由出售商品或提供服务而获得的经济利益。
收入可以来自销售商品、出租资产、利息收入等。
第七题问题：什么是费用？答案：费用是指为经营活动而发生的企业支出，可以是现金支付也可以是非现金支付。
费用包括租金、工资、利息等。
第八题问题：什么是利润？答案：利润是指企业在经营过程中从业务活动中获得的净收益。
它可以用来衡量企业的盈利能力和业绩。
利润等于收入减去费用。
第九题问题：什么是现金流量表？答案：现金流量表是一份会计报表，用于反映公司在特定时期内现金流入和流出的情况。
它包括三个主要部分，即经营活动现金流量、投资活动现金流量和筹资活动现金流量。
第十题问题：什么是财务报表？答案：财务报表是会计记录和汇总的结果，用于向利益相关者提供有关组织财务状况和业绩的信息。
常见的财务报表包括资产负债表、利润表、现金流量表等。
以上是对基础会计学课后题的答案，希望对你的学习有所帮助。
会计学 企业决策的基础 第二章
2
BASIC FINANCIAL STATEMENTS
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2008
Learning Objective
To explain the nature and general purpose of financial statements.
Assets are economic resources that are owned by the business and are expected to benefit future operations.
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2008
© The McGraw-Hill Companies, Inc., 2008
McGraw-Hill/Irwin
Assets
Vagabond Travel Agency Balance Sheet December 31, 2007 Assets Liabilities & Owners' Equity Cash $ 22,500 Liabilities: Notes receivable 10,000 Notes payable $ 41,000 Accounts receivable 60,500 Accounts payable 36,000 Supplies 2,000 Salaries payable 3,000 Land 100,000 Total liabilities $ 80,000 Building 90,000 Owners' Equity: Office equipment 15,000 Capital stock 150,000 Retained earnings 70,000 Total $ 300,000 Total $ 300,000
会计学企业决策的基础管理会计分册作业答案19.2A培训资料
会计学企业决策的基础管理会计分册作业答案19.2AProblem19.2Aa.The target cost for KAP1= target price－profit margin=$120-15%×$120=$120×85%=$102The target cost for QUIN=$220×85%=$187b. Total manufacturing for KAP1=($30+$24)×25,000+(24÷2×3×25,000)+[2,000,000÷(25,000+15,000)×25,000]=$2,750,000b.So the total manufacturing cost per unit of KAP1=$2,750,000÷25,000=$110>$102 The same as KAP1, the total manufacturing cost for QUIN=$2,550,000So the total manufacturing cost per unit of QUIN=$2,550,000÷15,000=$170<$187 So QUIN is earning the desired return.c. Because the overhead costs are assigned on the basis of the direct labor hours, so we need to recalculate it.The total manufacturing cost for KAP1=($30+$24)×25,000+(24÷2×3×25,000)+ [2,000,000÷(24/12×25,000+60/12×15,000)*24/12×25,000=$2,300,000c.So the total manufacturing cost per unit of KAP1=$2,300,000÷25,000=$92<$102 The same as KAP1, the total manufacturing cost for QUIN=$3,000,000So the total manufacturing cost per unit of QUIN=$3,000,000÷15,000=$200>$187 So QUIN is earning the desired return.d. Using the activity-based costing method, the total manufacturing cost for KAP1= 400,000*1/5+600,000*2/3+500,000*2/6+200,000*5/8+300,000*3/5+($30+$24)×25,0 00+(24÷2×3×25,000)=$910,000d.So the total manufacturing cost per unit of KAP1=$96.4<$102The same as the KAP1, the total manufacturing cost for QUIN=$2,890,000So the total manufacturing cost per unit of QUIN=$2,890,000÷15,000=$192.67>$187 So KAP1 is earning the desired return.e. Because the activities of machining, purchase orders and shipping to customers are value-added activities, so the proportion of fixedoverhead=(600,000+500,000+300,000）÷2,000,000=70%In attempting to reach the target cost for QUIN, we would like to improve the activity of machine set-ups first because its proportion of all overhead cost is relatively big and it is easiest for the manufacturer to make the adjustment to lower down the target cost.f. Impact: the manufacturing cost of KAP1 increased and that of QUIN decreased. The new manufacturing cost per unit of KAP1=$106>$102The new manufacturing cost per unit of QUIN=$176.67<$187So QUIN is earning the desired return.g. If the machine was purchased, the manufacturing cost of KAP1=$2,370,000and the new manufacturing cost per unit of KAP1=$2,370,000÷25,000=$94.8<$102 And the manufacturing cost of QUIN=$2,730,000The new manufacturing cost per unit of QUIN=$2,730,000÷15,000=$183<$187 Both of the KAP1 and QUIN are earning the desired return, so the machine should be purchased.。
会计学-企业决策的基础 答案
管理会计作业（chapter16-20）Chapter 16 P757 16.5AChapter 16 P761 16.4BChapter 17 P802 17.3Aa.Department One overhead application ratebased on machine-hours:Manufacturing Overhead$420,000=$35 per machine-hourMachine-Hours 12,00 0Department Two overhead application rate based on direct labor hours:Manufacturing Overhead$337,500=$22.50 per direct laborhourDirect Labor Hours 15,00 0Chapter 17 P805 17.8Ad .The Custom Cuts product line is very labor intensive in comparison to theBasic Chunks product line. Thus, the company’s current practice of using direct labor hours to allocate overhead results in the assignment of a disproportionate amount of total overhead to the Custom Cuts product line. If pricing decisions are set as a fixed percentage above the manufacturing costs assigned to each product, the Custom Cuts product line is overpriced in the marketplace whereas the Basic Chunks product line is currently priced at an artificially low price in the marketplace. This probably explains why sales of Basic Chunks remain strong while sales of Custom Cuts are on the decline.e .The benefits the company would achieve by implementing an activity-basedcosting system include: (1) a better identification of its operating inefficiencies, (2) a better understanding of its overhead cost structure, (3) a better understanding of the resource requirements of each product line, (4) the potential to increase the selling price of Basic Chunks to make it more comparable to competitive brands and possibly do so without having to sacrifice significant market share, and (5) the ability to decrease the selling price of Custom Cuts without having to sacrifice product quality.Chapter 18 P835 18.1B. Ex. 18.1a.job costing (each project of a construction company is unique)b.both job and process costing (institutional clients may represent unique jobs)c.job costing (each set of equipment is uniquely designed and manufactured)d.process costing (the dog houses are uniformly manufactured in high volumes)e.process costing (the vitamins and supplements are uniformly manufactured in high volumes)Chapter 18 P841 18.3AInputs:•Beginning WIP•StartedOutputs:•Units completed•Ending WIP•Beginning WIP•Units started•Units completed•Ending WIP•Cost of beginning WIP•Cost added during the period•Cost of goods transferredtransferred•Add ending WIP$246,000b4,000 EU @ $13.50 =$54,000Chapter 18 P845 18.2Ba .(1)$49 [($192,000 + $48,000 + $54,000) ÷ 6,000 units](2)$109 [($480,000 + $108,000 + $66,000) ÷6,000 units] (3)$158 ($49 + $109)(4)$32 ($192,000 ÷ 6,000 units)(5)$18 ($108,000 ÷ 6,000 units)b .In evaluating the overall efficiency of the Engine Department, managementwould look at the monthly per-unit cost incurred by that department, which is the cost of assembling and installing an engine ($109 in part a).Chapter 20 P918 20.1Ad .No. With a unit sales price of $94, the break-even sales volume in unitsis 54,000 units:Unit contribution margin = $94 - $84 variable costs = $10Break-even sales volume (in units)$540,000$1054,000 unitsUnless Thermal Tent has the ability to manufacture 54,000 units (or lower fixed and/or variable costs), setting the unit sales price at $94 will not enable Thermal Tent to break even.Chapter 20 P918 20.2AChapter 20 P920 20.6ASales volume required to maintain current operating income:Sales VolumeFixed Costs + TargetOperating IncomeUnit Contribution Margin$390,000 + $350,000= $20,000 units $37。
会计学-企业决策的基础答案
会计学-企业决策的基础答案(总14页)--本页仅作为文档封面，使用时请直接删除即可----内页可以根据需求调整合适字体及大小--管理会计作业（chapter16-20）Chapter 16 P757Chapter 16 P761Chapter 17 P802a.Department One overhead application rate based onmachine-hours:Manufacturing Overhead=$420,000 =$35 per machine-hourMachine-Hours12,000Department Two overhead application rate based on direct labor hours:Manufacturing Overhead=$337,500=$ per direct labor hourDirect Labor Hours15,000Chapter 17 P805d.The Custom Cuts product line is very labor intensive in comparison to the BasicChunks product line. Thus, the company’s current practice of using direct labor hours to allocate overhead results in the assignment of a disproportionateamount of total overhead to the Custom Cuts product line. If pricing decisions are set as a fixed percentage above the manufacturing costs assigned to each product, the Custom Cuts product line is overpriced in the marketplace whereas the Basic Chunks product line is currently priced at an artificially low price in the marketplace. This probably explains why sales of Basic Chunks remain strong while sales of Custom Cuts are on the decline.e.The benefits the company would achieve by implementing an activity-basedcosting system include: (1) a better identification of its operating inefficiencies,(2) a better understanding of its overhead cost structure, (3) a betterunderstanding of the resource requirements of each product line, (4) thepotential to increase the selling price of Basic Chunks to make it morecomparable to competitive brands and possibly do so without having to sacrifice significant market share, and (5) the ability to decrease the selling price ofCustom Cuts without having to sacrifice product quality.Chapter 18 P835B. Ex. a.job costing (each project of a construction company is unique)b.both job and process costing (institutional clients may representunique jobs)c.job costing (each set of equipment is uniquely designed andmanufactured)d.process costing (the dog houses are uniformly manufactured in highvolumes)e.process costing (the vitamins and supplements are uniformlymanufactured in high volumes)Chapter 18 P841b4,000 EU @ $ = $54,000Chapter 18 P845a.(1)$49 [($192,000 + $48,000 + $54,000) ÷ 6,000 units](2)$109 [($480,000 + $108,000 + $66,000) ÷?6,000 units](3)$158 ($49 + $109)(4)$32 ($192,000 ÷ 6,000 units)(5)$18 ($108,000 ÷ 6,000 units)b.In evaluating the overall efficiency of the Engine Department, managementwould look at the monthly per-unit cost incurred by that department, which is the cost of assembling and installing an engine ($109 in part a).Chapter 20 P918d.No. With a unit sales price of $94, the break-even sales volume in units is 54,000units:Unit contribution margin = $94 - $84 variable costs = $10Break-even sales volume (in units)=$540,000$10=54,000 unitsUnless Thermal Tent has the ability to manufacture 54,000 units (or lower fixed and/or variable costs), setting the unit sales price at $94 will not enable Thermal Tent to break even.Chapter 20 P918Chapter 20 P920Sales volume required to maintain current operating income:Sales Volume ?Fixed Costs + Target Operating IncomeUnit Contribution Margin?$390,000 + $350,000= $20,000 units$37。
会计学习题答案完整版
会计学习题答案完整版会计是企业经济活动的重要记录和反映手段，它通过系统地确认、计量、记录和报告财务信息，为决策者提供经济决策的依据。
掌握会计基础知识和技能对于会计专业的学生至关重要。
以下是一些会计学习题的答案，供同学们参考和学习。
一、会计基本概念1. 会计信息的基本特征是什么？- 相关性：会计信息应与用户决策相关。
- 可靠性：会计信息应真实、准确、完整。
- 可理解性：会计信息应清晰、易于理解。
- 可比性：不同企业间的会计信息应具有可比性。
2. 会计要素包括哪些？- 资产：企业拥有或控制的资源。
- 负债：企业需要履行的义务。
- 所有者权益：企业所有者对企业净资产的所有权。
- 收入：企业在一定会计期间内增加的净资产。
- 费用：企业在一定会计期间内为获取收入而发生的资源消耗。
二、会计核算基础1. 会计等式是什么？- 资产 = 负债 + 所有者权益- 收入 - 费用 = 净利润2. 会计核算的基本原则有哪些？- 历史成本原则：资产和负债按照交易发生时的成本计量。
- 权责发生制原则：收入和费用按照其发生的时间进行确认。
- 持续经营原则：假设企业将无限期地继续经营。
三、会计报表1. 资产负债表的作用是什么？- 资产负债表反映了企业在某一特定日期的财务状况，显示了企业的资产、负债和所有者权益。
2. 利润表的内容有哪些？- 利润表显示了企业在一定会计期间内的经营成果，包括营业收入、营业成本、营业税金及附加、销售费用、管理费用、财务费用、投资收益等。
四、会计处理方法1. 权责发生制和收付实现制的区别是什么？- 权责发生制：根据收入和费用的发生时间进行确认，与现金收付无关。
- 收付实现制：根据现金的实际收付时间进行确认，不考虑收入和费用的发生时间。
2. 会计估计和会计政策变更应如何处理？- 会计估计：在缺乏确凿证据的情况下对不确定事项的估计。
- 会计政策变更：企业对会计政策进行的变更应按照相关会计准则进行，并在财务报表中披露。
(完整版)会计学基础试题及答案(1-3章)
第一章练习题1.会计主体是（）A.企业单位B.企业法人C.法律主体D.独立核算的特定单位正确答案：D解析：D、会计主体是指企业会计确认、计量和报告的空间范围，即会计核算和监督的特定单位或组织。
2.企业会计分期假设是以（）假设为前提的。
A.会计主体B.持续经营C.历史成本D.货币计量正确答案：B解析： B、会计分期是对企业持续经营的生产经营活动人为划分为一个个连续的、长短相同的期间。
3.（）假设明确了会计工作的空间范围A.会计主体B.持续经营C.会计客体D.会计分期正确答案：A解析：A、会计主体这一会计基本假设，对会计确认、计量和报告范围从空间上作了有效界定。
4.会计核算的内容是特定会计主体的（）A.经济资源B.经济活动C.资金运动D.劳动成果正确答案：C解析： C、会计的对象是指会计所核算和监督的内容。
凡是特定主体能够以货币表现的经济活动，都是会计对象。
以货币表现的经济活动通常又称为资金运动。
因此，会计核算和监督的内容即会计对象就是资金运动。
5.下列哪一项描述会计的含义是不正确的？A.商业语言B.是目的而不是达到目的的手段C.决策有用的D.信息系统正确答案：B解析： B、会计是一种商业语言，但它不是目的，它是一种工具，具有核算和监督两项基本职能，并且也具有预测经济前景、参与经济决策、评价经济业绩等拓展职能，因此它是决策有用的，并且是一个信息系统。
6.下列有关会计主体假设的叙述中，正确的（）A.界定会计主体是开展会计确认，计量和报告工作的重要前提B.明确会计主体，才能划定会计所要处理的各项事项的空间范围C.会计主体也等同于法律主体D.法律主体通常也是会计主体正确答案：A、B、D解析： C、会计主体是指企业会计确认、计量和报告的空间范围，即会计核算和监督的特定单位或组织。
一般而言，法律主体必然是一个会计主体，但是会计主体不一定是法律主体。
会计主体既可以是法人，如股份有限公司或有限责任公司，也可以是不具备法人资格的实体，如独资企业或合伙企业、集团公司、事业部、分公司、工厂的分部等。
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管理会计作业（chapter16-20）Chapter 16 P757 16.5A
Chapter 16 P761 16.4B
Chapter 17 P802 17.3A
a. Department One overhead application rate based on
machine-hours:
Manufacturing
Overhead = $420,000 = $35 per machine-hour Machine-Hours 12,000
Department Two overhead application rate based on direct labor hours:
Manufacturing
Overhead = $337,500 = $22.50 per direct labor hour
Direct Labor Hours 15,000
Chapter 17 P805 17.8A
d. The Custom Cuts product line is very labor intensive in comparison to the Basic Chunks
product line. Thus, the company’s current practice of using direct labor hours to
allocate overhead results in the assignment of a disproportionate amount of total overhead to the Custom Cuts product line. If pricing decisions are set as a fixed percentage above the manufacturing costs assigned to each product, the Custom Cuts product line is
overpriced in the marketplace whereas the Basic Chunks product line is currently priced at an artificially low price in the marketplace. This probably explains why sales of Basic Chunks remain strong while sales of Custom Cuts are on the decline.
e. The benefits the company would achieve by implementing an activity-based costing system
include: (1) a better identification of its operating inefficiencies, (2) a better understanding of its overhead cost structure, (3) a better understanding of the resource requirements of each product line, (4) the potential to increase the selling price of Basic Chunks to make it more comparable to competitive brands and possibly do so without having to sacrifice
significant market share, and (5) the ability to decrease the selling price of Custom Cuts without having to sacrifice product quality.
Chapter 18 P835 18.1
B. Ex.
18.1
a. job costing (each project of a construction company is unique)
b . both job and process costing (institutional clients may represent unique jobs)
c. job costing (each set of equipment is uniquely designed and
manufactured)
d . process costing (th
e dog houses are uniformly manufactured in high volumes)
e. process costing (the vitamins and supplements are uniformly
manufactured in high volumes)
Chapter 18 P841 18.3A
4,000 EU @ $61.50 = $246,000 b4,000 EU @ $13.50 = $54,000
Chapter 18 P845 18.2B
a. (1) $49 [($192,000 + $48,000 + $54,000) ÷ 6,000 units]
(2) $109 [($480,000 + $108,000 + $66,000) ÷ 6,000 units]
(3) $158 ($49 + $109)
(4) $32 ($192,000 ÷ 6,000 units)
(5) $18 ($108,000 ÷ 6,000 units)
b. In evaluating the overall efficiency of the Engine Department, management would
look at the monthly per-unit cost incurred by that department, which is the cost of assembling and installing an engine ($109 in part a).
Chapter 20 P918 20.1A
d. No. With a unit sales price of $94, the break-even sales volume in units is 54,000 units:
Unit contribution margin = $94 - $84 variable costs = $10
Break-even sales volume (in units) = $540,000
$10
= 54,000 units
Unless Thermal Tent has the ability to manufacture 54,000 units (or lower fixed and/or variable costs), setting the unit sales price at $94 will not enable Thermal Tent to break even.
Chapter 20 P918 20.2A
Chapter 20 P920 20.6A
Sales volume required to maintain current operating income:
Sales Volume =
Fixed Costs + Target Operating
Income
Unit Contribution Margin
=
$390,000 + $350,000
= $20,000 units
$37。