管理会计第八章课后习题答案
管理会计课后习题答案(全)
管理会计课后习题答案第一章总论一、单项选择题1. B2. C3. D4.A二、多项选择题1. ABCD2. ABCD3. ABCD4. ABC5. ABCD三、判断题1.√2. √3.×4.√5.×6.√第二章成本性态与变动成本法一、单选题1. D2. C3. B4.A5.C6.D7.B8.D9.D 10. B二、多项选择题1. AB2. ACD3. AB4. AB5. ABC6. BCD7. ABD 8.ABCD 9.BC 10.CD三、判断题1.×2.×3.√4.×5.√6.√7.×8.√四、实践练习题实践练习1某企业生产一种机床，最近五年的产量和历史成本资料如下：要求: （1）采用高低点法进行成本性态分析；（2）采用回归直线法进行成本性态分析。
解：（1）采用高低点法进行成本性态分析:460=a+50b550=a+70b, 故b=(550-460)÷(70-50)=4.5; a=460-50×4.5=235则 Y=235+4.5X（2）采用回归直线法进行成本性态分析:b=（5×150925-300×2495）÷（5×18250-300×300）=4.9a=（2495-4.9×300）÷5=205（万元）则 Y=205+4.9X实践练习2已知：某企业本期有关成本资料如下：单位直接材料成本为10元，单位直接人工成本为5元，单位变动性制造费用为7元，固定性制造费用总额为4,000元，单位变动性销售管理费用为4元，固定性销售管理费用为1,000元。
期初存货量为零，本期产量为1,000件，销量为600件，单位售价为40元。
要求：分别按变动成本法和完全成本法的有关公式计算下列指标：（1）单位产品成本；（2）期间成本；（3）销货成本；（4）营业利润。
解：变动成本法：（1）单位产品成本=10+5+7=22元（2）期间费用=4000 +（4×600+1000）=7400元（3）销货成本=22×600=13200元（4）边际贡献=40×600-（22×600+4×600）=8400元营业利润==8400-（4000+1000）=3400元完全成本法：（1）单位产品成本=22+4000/1000=26元（2）期间费用=4×600+1000=3400元（3）销货成本=26×600=15600元（4）营业利润=（40×600-15600）- 3400=5000元实践练习3已知：某厂只生产一种产品，第一、二年的产量分别为30 000件和24 000件，销售量分别为20 000件和30 000件；存货计价采用先进先出法。
管理会计第8-9章习题答案
第8章习题答案1、［10%×（1－25%）］÷［110%×（1－5%）］＝7.18%2、β＝1.8×50%＋1.5×30%＋0.7×20%＝1.49风险收益率＝1.49×（15%－12%）＝4.47%3、长期借款资金成本＝20/200×（1－40%）＝6%债券资金成本＝12%×（1－40%）/（1－5%）＝7.58%普通股资金成本＝15%/（1－2%）＋1%＝16.31%优先股资金成本＝20%/（1－2%）＝20.41%保留盈余资金成本＝15%＋1%＝16%加权平均资金成本＝6%×200÷1000＋7.58%×200÷1000＋16.31%×500÷1000＋20.41%×150÷1000＋16%×50÷1000＝13.97%4、NCF0＝－12000－2000＝－14000每年折旧＝（12000－2000）÷5＝2000NCF1＝（8000－3000－2000）×（1－25%）＋2000＝4250NCF2＝（8000－3000－2000－300）×（1－25%）＋2000＝4025NCF3＝（8000－3000－2000－600）×（1－25%）＋2000＝3800NCF4＝（8000－3000－2000－900）×（1－25%）＋2000＝3575NCF5＝（8000－3000－2000－1200）×（1－25%）＋2000＋2000＋2000＝73505、NCF0＝－11100（万元）NCF1＝0NCF2＝－200（万元）NCF3-11＝100＋（1100－100）/10＝200（万元）NCF12＝200＋100＋200＝800（万元）6、A方案投资回收期＝50000/20000＝2.5（年）B方案：回收期＝3＋15000/25000＝3.6（年）7、NPV甲＝100000（P/F，10%，1）＋86000（P/F，10%，2）＋（70000＋20000）（P/F，10%，3）－200000＝100000×0.9＋86000×0.826＋90000×0.751－200000＝28626＞0 NPV乙＝80000（P/F，10%，1）＋70000（P/F，10%，2）＋（45000＋15000）（P/F，10%，3）－200000＝80000×0.9＋70000×0.826＋60000×0.751－200000＝－25120＜0 所有甲方案可行。
管理会计习题集答案(第八章)
第八章长期投资决策分析参考答案1、解：FV4=200×F/P，14%，4+250×F/P，14%，3+300×F/P，14%，1=200×1.689+250×1.482+300×1.140=1050.3（万元）解：PV0=40 000+20 000×P/F，12%，1+25000×P/A，12%，3×P/F，12%，1+30 000×P/F，12%，52、=40 000+20 000×0.893+25000×2.402×0.893+30 000×0.567 =128 495（元）3、解：（1）FV3=2000×F/A，12%，3 =2000×3.374=6748（万元）（2）A=6748/（P/A，12%，7）=6748/4.564=1478.5276（万元）4、解：（1）FV A8=240×F/A，6%，6=240×6.975=1674（元）（2）PV A0=240[P/A，6%，8－P/A，6%，2]=240×[6.210－1.833]=1050.48（元）5、解：折旧=（120 000－6 000）/6=19 000（元）（1）NPV=－120 000+32 000×P/A，14%，6+6000×P/F，14%，6=－120 000 +32 000×3.889+6000×0.456 =+7184（元）＞0（2）PI=（120000+7184）/120 000=1.06（3）i1=16% NPV=+380 i1=17% NPV=－2812 ∴IRR=16.12%（4）PP（静）=120000/32000=3.75（年）（5）ARR=13000/[（120000+6000）/2 ] ×100%=20.63%6、解：（1）继续使用旧设备相关项目计算如下：旧设备重置成本=12 000元年折旧额=12 000/6= 2 000（元）折旧费对所得税的影响现值=2000×40%×P/A，10%，6=3484.24（元）其他运行成本现值=8000×（1－40%）×P/A10%，6 =48000×4.355=20904（元）平均年成本（UA V）= 12 000 －34 84.24 +20904P/A10%，6= 29419.76 ÷4.355 =6755.40 （元）（2）更新为新设备新设备购置成本= 40 000（元）预计残值收回现值=2 000×P/F10%，8 =2 000×0.467=933（元）年折旧额=（40 000－2000）/8= 4750（元）折旧费对税收的影响的现值4750×40%×P/A，10%，8=10136.61（元）其他运行成本现值=6000×（1－40%）×P/A10%，8 =19205.64（元）平均年成本（UA V）= 40 000 －933－10 136.31 + 19205.64P/A10%，8= 48136.33 ÷5.335 = 9022.91（元）由上述计算可知，更新设备的平均年成本高于继续使用旧设备的平均年成本，所以不应该更新设备。
管理会计第八章课后习题答案
第八章答案1、答案:（1）直接材料成本差异：材料价格差异=实际数量×（实际价格—标准价格）=（800×0.11）×（140—150）=—880（元）材料数量差异=（实际数量—标准数量）×标准价格=（800×0.11—800×0.1）×150=1200（元）直接材料成本差异=价格差异+数量差异=（—880）+1200=320（元）由于材料实际价格低于标准价格，使材料成本核算下降880元；由于材料实际数量高于标准数量，使材料成本上升1200元，两者相抵，直接材料成本净上升320元，为不利差异。
（2）直接人工成本差异：工资率差异=实际工时×（实际工资率—标准工资率）=（800×5.5）×（3.9—4）=—440（元）人工效率差异=（实际工时—标准工时）×标准工资率=（800×5.5—800×5）×4=1600（元）直接人工成本差异=工资率差异+人工效率差异=（—440）+1600=1160（元）由于实际工资率低于标准工资率，使直接人工成本下降440元；由于实际工时高于标准工时，使直接人工成本上升1600元。
两者相抵，直接人工成本净上升1160元，为不利差异。
（3）变动制造费用差异：变动费用耗费差异=实际工时×（变动费用实际分配率—变动费用标准分配率）=（800×5.5）×（）=—1280（元）变动费用效率差异=（实际工时—标准工时）×变动费用标准分配率=（800×5.5—800×5）×1.2=480（元）变动制造费用差异=变动费用耗费差异+变动费用效率差异（—1280+480）=—800（元）由于变动费用实际分配率低于变动费用标准分配率，使变动制造费下降1280元，由于实际工时高于标准工时，使变动制造费用上升480元。
成本管理会计第八章习题参考答案
第八章成本管理会计习题参考答案习题一辅助生产费用分配表(直接分配法)直接分配法会计分录根据分配结果，编制会计分录如下：借：基本生产成本─第一基本生产车间 3256─第二基本生产车间 2992制造费用─第一基本生产车间 3288─第二基本生产车间 3704管理费用 520贷：辅助生产成本─供电车间 7040─机修车间 6720辅助生产费用分配表(顺序分配法)机修单位成本=(6720+640)/( 4200-200)=7360/4000=(1.84元/小时)顺序分配法会计分录根据分配结果，编制会计分录如下：借：基本生产成本─第一基本生产车间 2960─第二基本生产车间 2720制造费用─第一基本生产车间 3552─第二基本生产车间 4024管理费用 504辅助生产成本───机修车间 640贷：辅助生产成本─供电车间 7040 ─机修车间 7360供电直接分配费用额=7040+320-640=6720元机修直接分配费用额=6720+640-320=7040元供电车间直接配率=6720/40000=0.168元/度机修车间直接分配率=7040/4000=1.76元/小时交互分配法会计分录根据分配结果，编制会计分录如下：⑴交互分配：借：辅助生产成本─机修车间 640─供电车间 320贷：辅助生产成本─供电车间 640─机修车间 320⑵对外分配：借：基本生产成本─第一基本生产车间 3108─第二基本生产车间 2856制造费用─第一基本生产车间 3420─第二基本生产车间 3864管理费用 512贷：辅助生产成本─供电车间 6720─机修车间 7040或：借：基本生产成本─第一基本生产车间 3108─第二基本生产车间 2856制造费用─第一基本生产车间 3420─第二基本生产车间 3864管理费用 512辅助生产成本─供电车间 320─机修车间 640贷：辅助生产成本─供电车间 7360 （6720+640）─机修车间 7360 （7040+320）机修成本差异=（6720+1040-1344）=6416（元）借：基本生产成本——第一基本生产车间 4810——第二基本生产车间 4420制造费用——第一基本生产车间 966——第二基本生产车间 932管理费用 2632辅助生产成本——供电车间 64——机修 1040贷：辅助生产成本——供电车间 7104——机修车间 7760或：借：辅助生产成本───供电车间64 ───机修车间 1040基本生产成本───第一基本生产车间 4810───第二基本生产车间 4420制造费用───第一基本生产车间 966──―第二基本生产车间 932管理费用 552贷：辅助生产成本──供电车间 11440──机修车间 1344将辅助生产成本差异计入管理费用：借：管理费用4336贷：辅助生产成本──供电车间4336借：管理费用 6416贷：辅助生产成本──机修车间 6416设供电车间每度电的成本为x，机修车间每小时维修成本为Y，建立联立方程如下：解上述方程式，求得：X=0.168Y=1.760根据分配结果，编制会计分录如下：借：辅助生产成本───供电车间 352───机修车间 672基本生产成本───第一基本生产车间 3108───第二基本生产车间 2856制造费用───第一基本生产车间 3420───第二基本生产车间 3864管理费用 512贷：辅助生产成本───供电车间 7392───机修车间 7392（注：可编辑下载，若有不当之处，请指正，谢谢!）。
管理会计第八章全面预算管理课后习题参考答案
第八章全面预算管理思考级练习题答案一、思考题1.什么是全面预算？它可以如何分类？答：全面预算是指把企业全部经济活动的总体计划，用数量、金额和表格的.式反映出来的一系列文件。
亦即全面预算就是企业总体规划的具体化和数量化的说明。
预算依预算期的长短不同分别称为年度预算、季度预算或月份预算。
当预算跨年度时，我们称之为长期预算，反之称为短期预算。
2.全面预算有哪些作用？答：（1）明确生产经营活动的目标（2）协调各职能部门的工作（3）控制日常经济活动（4）评价实际工作业绩3.业务预算都包括哪些内容？它们的编制原理是怎样的？答：业务预算是反映企业在计划期间日常发生的各种具有实质性的基本活动的预算。
它主要包括销售预算、生产预算、直接材料采购预算、直接人工预算、制造费用预算、单位生产成本预算、期末产成品存货预算、销售及管理费用预算等等。
业务预算是在销售预测的基础上，首先编制销售预算，然后根据“以销定产”的原则，依次编制生产预算、材料采购预算、直接人工预算等等。
4.专门决策预算有哪些？它的编制有无固定的模式？答：专门决策预算是指企业为不经常发生的长期投资决策项目或一次性专门业务所编制的预算。
它与那些针对计划期间日常经济活动所编制的业务预算明显不同。
专门决策预算包括资本支出预算和一次性专门业务预算。
专门决策预算的编制没有固定的模式。
但成功的专门决策预算一般应遵循以下顺序：（1）投资意向和提案的产生；（2）估计战略、市场和技术因素，预计现金流量；（3）评价现金流量；（4）在可接受标准基础上选择项目；（5）执行计划；（6）在投资项目的现金流量和经济状况被接受以后，不断重新评价，或进行事后审计。
5.财务预算包括哪些内容？编制财务预算的根据有哪些？答：财务预算是指企业在计划期内反映有关现金收支、经营成果和财务状况的预算。
财务预算主要包括现金预算、预计损益表和预计资产负债表三种。
企业的财务预算是在生产经营预算和资本支出预算的基础上编制出来的。
更新：管理会计第8章责任会计练习题及参考答案
管理会计练习题参考答案第8章责任会计第一部分：客观题一、单选题（35小题）1.责任会计产生的直接原因是（ C ）。
A.行为科学的产生和发展B.运筹学的产生和发展C.分权管理D.跨国公司的产生2.只考核责任中心成本和费用的责任中心是( D )。
A. 投资中心B. 利润中心C. 客户服务中心D. 成本中心3.成本中心考核的主要内容( B )。
A. 该中心的不可控成本B. 责任成本C. 该中心设有的可控成本和不可控成本D. 产品成本4.下列成本中，属于成本中心必须控制和考核的成本是( C )。
A. 标准成本B. 期间成本C. 可控成本D.可变成本5．成本中心考核的依据是（ C ）。
A．产品成本B．期间成本C．责任成本D．不可控成本6．成本中心的责任成本是指该中心发生的（ C ）。
A．固定成本之和B．产品成本C．可控成本之和D．不可控成本之和7.下列项目中，不属于利润中心负责范围的是( D )。
A. 利润B. 收入C. 成本D. 投资效果8. ( B )具有全面的产品销售权、价格制定权、材料采购权及生产决策权。
A. 人为利润中心B.自然利润中心C. 成本中心D.投资中心9.一般没有独立的对外经营权的利润中心是( A )。
A.人为利润中心B. 自然利润中心C. 企业利润中心D.资产利润中心10.管理会计将在责任预算的基础上，把实际数与计划数进行比较，用来反映与考核各责任中心工作业绩的书面文件称为( B )。
A.差异分析表B.责任报告C.预算执行情况表D.实际执行与预算比较表11.投资中心的利润与其投资额的比率称为( A )。
A. 投资利润率B. 税前净利C. 内部报酬率D. 剩余收益12.以中间产品或劳务的市场销售价格作为计价基础的内部转移价格是( A )。
A. 以市场价格为基础的转移价格B. 全部成本的转移价格C. 以市场价格为基础的协商价格D. 双重内部转移价格13.既对成本负责，又对收入、利润负责的责任中心称为( B )。
管理会计chapter 8答案
Practice and Quiz Eight1．Standards that do not allow for machine breakdowns or other work interruptions and that require peak efficiency at all times are known as:A) budgeted standards.B) ideal standards.C) normal standards.D) practical standards.2. The "standard quantity allowed" is computed by multiplying the:A) actual input in units by the standard output allowed.B) actual output in units by the standard input allowed.C) actual output in units by the standard output allowed.D) standard output in units by the standard input allowed.3. Marseille Company, a clothing manufacturer, uses a standard costing system. Each unit of a finished product contains 2 yards of cloth. However, there is unavoidable waste of 25%, calculated on input quantities, when the cloth is cut for assembly. The cost of the cloth is $6 per yard. The standard direct material cost for cloth per unit of finished product is:A) $9.60.B) $12.00.C) $14.00.D) $15.00.4. Lotus Company employs a standard cost system in which direct materials inventory is carried at standard cost. Lotus has established the following standards for the prime costs of one unit ofDuring June, Lotus purchased 330,000 pounds of direct material at a total cost of $2,343,000. The total factory wages for June were $1,600,000, 90 percent of which were for direct labor. Lotus manufactured 25,000 units of product during June using 302,000 pounds of direct material and 64,000 direct labor hours. The price variance for the direct material acquired by the company during June is:A) $30,200 favorable.B) $30,200 unfavorable.C) $33,000 favorable.D) $33,000 unfavorable.5. Lotus Company employs a standard cost system in which direct materials inventory is carried at standard cost. Lotus has established the following standards for the prime costs of one unit ofDuring June, Lotus purchased 330,000 pounds of direct material at a total cost of $2,343,000. The total factory wages for June were $1,600,000, 90 percent of which were for direct labor. Lotus manufactured 25,000 units of product during June using 302,000 pounds of direct material and 64,000 direct labor hours. The direct material quantity variance for June is:A) $14,000 favorable.B) $14,000 unfavorable.C) $14,200 favorable.D) $14,200 unfavorable.6. Lotus Company employs a standard cost system in which direct materials inventory is carried at standard cost. Lotus has established the following standards for the prime costs of one unit of product:total factory wages for June were $1,600,000, 90 percent of which were for direct labor. Lotus manufactured 25,000 units of product during June using 302,000 pounds of direct material and 64,000 direct labor hours. The direct labor rate variance for June is:A) $32,000 favorable.B) $32,000 unfavorable.C) $192,000 favorable.D) $192,000 unfavorable.7. Lotus Company employs a standard cost system in which direct materials inventory is carried at standard cost. Lotus has established the following standards for the prime costs of one unit of product:total factory wages for June were $1,600,000, 90 percent of which were for direct labor. Lotus manufactured 25,000 units of product during June using 302,000 pounds of direct material and 64,000 direct labor hours. The direct labor efficiency variance for June is:A) $22,000 favorable.B) $22,000 unfavorable.C) $22,500 favorable.D) $22,500 unfavorable.8. Danzig Company maintains warehouses that stock items carried by its e-retailer clients. When one of Danzig' clients receives an order from an online customer, the order is forward to Danzig. Danzig then pulls the item from the warehouse, packs it and ships it to the customer. Danzig uses a predetermined variable overhead rate based on direct labor-hours. According to the company's records, 0.04 direct labor-hours are required to fulfill an order for one item and the variable overhead rate is $3.25 per direct-labor hour. During August, Danzig shipped 120,000 orders using 4,600 direct labor-hours. The company incurred a total of $14,720 in variable overhead costs. The variable overhead spending variance during August was:A) $230 favorable.B) $230 unfavorable.C) $650 favorable.D) $650 unfavorable.9. Ventolin Company employs a standard cost system in which direct materials inventory is carried at standard cost. Ventolin has established the following standards for the prime costs of one unit of product:During June, Ventolin purchased 165,000 pounds of direct material at a total cost of $1,171,500. The total factory wages for June were $800,000, 90 percent of which were for direct labor. Ventolin manufactured 25,000 units of product during June using 151,000 pounds of direct material and 32,000 direct labor hours. (Note that this is the same data that was provided for the previous question.) The direct labor rate variance for June is:A) $16,000 favorable.B) $16,000 unfavorable.C) $96,000 favorable.D) $96,000 unfavorable.10. V entolin Company employs a standard cost system in which direct materials inventory is carried at standard cost. Ventolin has established the following standards for the prime costs of oneDuring June, Ventolin purchased 165,000 pounds of direct material at a total cost of $1,171,500. The total factory wages for June were $800,000, 90 percent of which were for direct labor. Ventolin manufactured 25,000 units of product during June using 151,000 pounds of direct material and 32,000 direct labor hours. (Note that this is the same data that was provided for the previous question.) The direct labor efficiency variance for June is:A) $11,000 favorable.B) $11,000 unfavorable.C) $11,250 favorable.D) $11,250 unfavorable.11. A favorable materials price variance of $380 and an unfavorable materials quantity variance of $120 were reported during the current year. Based on these variances, you can conclude that:A) the actual cost per unit of materials was less than the standard cost per unit.B) the actual usage of materials was less than the standard allowed.C) more materials were purchased than were used.D) more materials were used than were purchased.12. Ventolin Company employs a standard cost system in which direct materials inventory is carried at standard cost. Ventolin has established the following standards for the prime costs of oneThe total factory wages for June were $800,000, 90 percent of which were for direct labor. Ventolin manufactured 25,000 units of product during June using 151,000 pounds of direct material and 32,000 direct labor hours. The price variance for the direct material acquired by the company during June is:$15,100 favorable.B）$15,100 unfavorable.C）$16,500 favorable.D）$16,500 unfavorable. 13. Ventolin Company employs a standard cost system in which direct materials inventory is carried at standard cost. Ventolin has established the following standards for the prime costs of oneThe total factory wages for June were $800,000, 90 percent of which were for direct labor. Ventolin manufactured 25,000 units of product during June using 151,000 pounds of direct material and 32,000 direct labor hours. (Note that this is the same data that was provided for the previous question.) The direct material quantity variance for June is:$7,000 favorable.B）$7,000 unfavorable.C）$7,100 favorable.D）$7,100 unfavorable.14. Marseille Company, a clothing manufacturer, uses a standard costing system. Each unit of a finished product contains 2 yards of cloth. However, there is unavoidable waste of 25%, calculated on input quantities, when the cloth is cut for assembly. The cost of the cloth is $6 per yard. The standard direct material cost for cloth per unit of finished product is:A) $9.60.B) $12.00.C) $14.00.D) $15.00.PROBLEM 1 Comprehensive Variance AnalysisMiller Toy Company manufactures a plastic swimming pool at its Westwood Plant. The plant has been experiencing problems for some time as shown by its June contribution format incomeJanet Dunn, who has just been appointed general manager of the Westwood Plant, has been given instructions to “get things under control.” Upon reviewing the plant’s income statement, Ms. Dunn has concluded that the major problem lies in the variable cost of goods sold. She has been provided with the following standard cost per swimming pool:Ms. Dunn has determined that during June the plant produced 15,500 pools and incurred the following costs:a. Purchased 58,000 pounds of materials at a cost of $2.00 per pound.b. Used 51,000 pounds of materials in production. (Finished goods and work in process inventories are insignificant and can be ignored.)c. Worked 12,100 direct labor-hours at a cost of $10.20 per hour.d. Incurred variable manufacturing overhead cost totaling $18,900 for the month. A total of 6,000 machine-hours was recorded.It is the company’s policy to close all variances to cost of goods sold on a monthly basis.Required:1. Compute the following variances for June:a. Direct materials price and quantity variances.b. Direct labor rate and efficiency variances.c. Variable overhead spending and efficiency variances.2. Summarize the variances that you computed in (1) above by showing the net overall favorable or unfavorable variance for the month. What impact did this figure have on the company’s income statement? Show computations.3. Pick out the two most significant variances that you computed in (1) above. Explain to Ms. Dunn possible causes of these variances.PROBLEM 2 Basic Variance AnalysisBecton Labs, Inc., produces various chemical compounds for industrial use. One compound, called Fludex, is prepared by means of an elaborate distilling process. The company has developedDuring November, the following activity was recorded by the company relative to production of Fludex:a. Materials purchased, 12,500 ounces at a cost of $240,625.b. There was no beginning inventory of materials; however, at the end of the month, 3,300 ounces of material remained in ending inventory.c. The company employs 38 lab technicians to work on the production of Fludex. During November, each worked an average of 165 hours each at an average rate of $11.50 per hour.d. Variable manufacturing overhead is assigned to Fludex on the basis of direct labor-hours. Variable manufacturing overhead costs during November totaled $20,378.e. During November, 3,500 good units of Fludex were produced.The company’s management is anxious to determine the efficiency of the Fl udex production activities.Required:1. For materials used in the production of Fludex:a. Compute the price and quantity variances.b. The materials were purchased from a new supplier who is anxious to enter into a long-term purchase contract. Would you recommend that the company sign the contract? Explain.2. For direct labor employed in the production of Fludex:a. Compute the rate and efficiency variances.b. In the past, the 38 technicians employed in the production of Fludex consisted of 23 senior technicians and 15 assistants. During November, the company experimented with fewer senior technicians and more assistants in order to save costs. Would you recommend that the new labor mix be continued? Explain.3. Compute the variable overhead spending and efficiency variances. What relation can you see between this efficiency variance and the labor efficiency variance?答案Problem 1 1. a.Actual Quantity of Input, at Actual Price Actual Quantity of Input, at Standard Price Standard QuantityAllowed for ActualOutput, at Standard Price(AQ × AP) (AQ × SP) (SQ × SP)58,000 pounds × $2.00 per pound 58,000 pounds × $2.05 per pound 46,500 pounds* × $2.05 per pound= $116,000 = $118,900 = $95,325*15,500 pools × 3.0 pounds per pool = 46,500 poundsAlternative Solution:Materials price variance = AQ (AP – SP)58,000 pounds ($2.00 per pound – $2.05 per pound) = $2,900 FMaterials quantity variance = SP (AQ – SQ)$2.05 per pound (51,000 pounds – 46,500 pounds) = $9,225 UActual Hours of Input, at the ActualRate Actual Hours of Input,at the StandardRateStandard HoursAllowed for ActualOutput, at theStandard Rate(AH × AR) (AH × SR) (SH × SR)12,100 hours× $10.20 per hour12,100 hours× $9.50 per hour12,400 hours*× $9.50 per hour= $123,420 = $114,950 = $117,800*15,500 pools × 0.8 hours per pool = 12,400 hoursAlternative Solution:Labor rate variance = AH (AR – SR)12,100 hours ($10.20 per hour – $9.50 per hour) = $8,470 U Labor efficiency variance = SR (AH – SH)$9.50 per hour (12,100 hours – 12,400 hours) = $2,850 FActual Hours of Input, at the ActualRate Actual Hours ofInput, at theStandard RateStandard HoursAllowed for ActualOutput, at theStandard Rate(AH × AR) (AH × SR) (SH × SR)$18,900 6,000 hours× $3.20 per hour6,200 hours* × $3.20 per hour= $19,200 = $19,840*15,500 pools × 0.4 hours per pool = 6,200 hoursAlternative Solution:Variable overhead spending variance = AH (AR – SR)6,000 hours ($3.15 per hour* – $3.20 per hour) = $300 F*$18,900 ÷ 6,000 hours = $3.15 per hourVariable overhead efficiency variance = SR (AH – SH)$3.20 per hour (6,000 hours – 6,200 hours) = $640 F2. Summary of variances:Material price variance .....................................................................$ 2,900 FMaterial quantity variance ................................................................9,225 ULabor rate variance ...........................................................................8,470 ULabor efficiency variance .................................................................2,850 FVariable overhead spending variance ...............................................300 FVariable overhead efficiency variance .............................................. 640 FNet variance ......................................................................................$11,005 U The net unfavorable variance of $11,005 for the month causedthe plant’s variable cost of goods sold to increase from thebudgeted level of $232,965 to $243,970:Budgeted cost of goods sold at $15.03 per pool .........................................................$232,965 Add the net unfavorable variance, as above ............................................................... 11,005 Actual cost of goods sold............................................................................................$243,970 This $11,005 net unfavorable variance also accounts for thedifference between the budgeted net operating income and the actual net operating income for the month.Budgeted net operating income ....................................................................................$50,835 Deduct the net unfavorable variance added to cost of goods sold for the month ......... 11,005 Net operating income ...................................................................................................$39,830 3. The two most significant variances are the materials quantityvariance and the labor rate variance. Possible causes of thevariances include:Materials quantity variance: Outdated standards, unskilled workers, poorly adjusted machines, carelessness, poorly trained workers, inferior quality materials.Labor rate variance: Outdated standards, change in payscale, overtime pay.Problem 21. a. In the solution below, the materials price variance is computedon the entire amount of materials purchased whereas thematerials quantity variance is computed only on the amount of materials used in production:Actual Quantity of Input, at ActualPriceActual Quantity ofInput, at Standard PriceStandard QuantityAllowed for ActualOutput, at StandardPrice(AQ × AP) (AQ × SP) (SQ × SP)12,500 ounces× $20.50 per ounce9,100 ounces*× $20.50 per ounce$240,625 = $256,250 = $186,550*3,500 units × 2.6 ounces per unit = 9,100 ouncesAlternatively:Materials price variance = AQ (AP – SP)12,500 ounces ($19.25 per ounce* – $20.50 per ounce) = $15,625 F*$240,625 ÷ 12,500 ounces = $19.25 per ounceMaterials quantity variance = SP (AQ – SQ)$20.50 per ounce (9,200 ounces – 9,100 ounces) = $2,050 Ub. Yes, the contract probably should be signed. The new price of $19.25 per ounce is substantially lower than the old price of $20.50 per ounce, resulting in a favorable price variance of $15,625 for the month. Moreover, the material from the new supplier appears to cause little or no problem in production as shown by the small materials quantity variance for the month.2. a.Actual Hours of Input, at the Actual Rate Actual Hours of Input, at the Standard Rate Standard Hours Allowed for Actual Output, at the Standard Rate(AH × AR) (AH × SR) (SH × SR) 6,270 hours* × $11.50 per hour 6,270 hours × $13.00 per hour 5,250 hours** × $13.00 per hour= $72,105 = $81,510 = $68,250*38 technicians × 165 hours per technician = 6,270 hours**3,500 units × 1.5 hours per unit = 5,250 hours Alternatively: Labor rate variance = AH (AR – SR) 6,270 hours ($11.50 per hour – $13.00 per hour) = $9,405 F Labor efficiency variance = SR (AH – SH) $13.00 per hour (6,270 hours – 5,250 hours) = $13,260 U b. No, the new labor mix probably should not be continued. Although it decreases the average hourly labor cost from $13.00 to $11.50, thereby causing a $9,405 favorable labor rate variance, this savings is more than offset by a large unfavorable labor efficiency variance for the month. Thus, the new labor mix increases overall labor costs.3. Actual Hours of Input, at the Actual Rate Actual Hours of Input, at the Standard Rate Standard Hours Allowed for Actual Output, at the Standard Rate(AH × AR) (AH × SR) (SH × SR) 6,270 hours* × $4.00 per hour 5,250 hours** ×$4.00 per hour $20,378 = $25,080 = $21,000* Based on direct labor hours:38 technicians × 165 hours per technician = 6,270 hours** 3,500 units × 1.5 hours per unit = 5,250 hoursAlternatively:Variable overhead spending variance = AH (AR – SR)6,270 hours ($3.25 per hour* – $4.00 per hour) = $4,703 F *$20,378 ÷ 6,270 hours = $3.25 per hourVariable overhead efficiency variance = SR (AH – SH)$4.00 per hour (6,270 hours – 5,250 hours) = $4,080 UBoth the labor efficiency variance and the variable overhead efficiency variance are computed by comparing actuallabor-hours to standard labor-hours. Thus, if the labor efficiency variance is unfavorable, then the variable overhead efficiency variance will be unfavorable as well.。
管理会计 第八章课堂练习答案及答案
一、单项选择题1.下列关于财务预算的说法不正确的是（A）。
A.财务预测以财务预算为根据B.财务预算具有规划、沟通和协调、资源分配、营运控制和绩效评估功能C.财务预算的编制需要以财务预测的结果为根据，并受财务预测质量的制约D.财务预算必须服从决策目标的要求，使决策目标具体化、系统化、定量化2.下列不属于日常业务预算的是（A）。
A.经营决策预算B.制造费用预算C.应交增值税、销售税金及附加预算D.管理费用预算3.在下列预算方法中，能够适应多种业务量水平并能克服固定预算方法缺点的是（A）。
A.弹性预算方法B.增量预算方法C.零基预算方法D.流动预算方法4.不受已有费用项目和开支水平限制，并能够克服增量预算方法缺点的预算方法是（C）。
A.弹性预算方法B.固定预算方法C.零基预算方法D.滚动预算方法5.可以保持预算的连续性和完整性，并能克服传统定期预算缺点的预算方法是（C）。
A.弹性预算B.零基预算C.滚动预算D.固定预算6. 某企业编制“直接材料预算”，预计第四季度期初应付账款为7000元，第四季度期初直接材料存量500千克，该季度生产需用量1500千克，预计期末存量为400千克，材料单价（不含税）为10元，若材料采购货款有50％在本季度内付清，另外50％在下季度付清，增值税税率为17％，则该企业预计资产负债表年末“应付账款”项目为（C）元。
A. 15190B.7000 C.8190 D.140001500+400-500=1400(千克)1400*10*（1+17%）*50%=8190（元）7. 下列预算中只使用实物量计量单位的是（C）。
A.现金预算B.预计资产负债表C.生产预算D.销售预算二、多项选择题1. 财务预算的主要作用包括（ABCD）。
A.明确工作目标B.协调部门关系C.控制日常活动D.考核业绩标准2. 增量预算方法的缺点包括（ABC）。
A.受原有费用项目限制，可能导致保护落后B.滋长预算中的“平均主义”和“简单化”C.不利于企业未来发展D.工作量大3. 相对固定预算而言，弹性预算的优点有（CD）。
管理会计第八章标准成本法
管理会计第八章标准成本法标准成本法一、单项选择题1.下列各项中，经常在制定标准成本时被采用的是（）。
A.理想标准成本B.稳定标准成本C.现实标准成本D.正常标准成本2.固定制造费用的实际差异与固定制造费用预算金额之间的差异称为（）A．效率差异B.耗费差异C．闲置差异D.能量差异3.在日常实施成本全面控制的同时，应有选择地分配人力、物力和财力，抓住那些重要的、不正常的、不符合常规的关键性成本差异作为控制重点，该项成本控制原则是指（）。
A.全面控制原则B.责权利相结合原则C.讲求效益原则D.例外管理原则4.在下列各项中,属于标准成本控制系统前提和关键的是（）。
A.标准成本的制定B.成本差异的计算C.成本差异的分析D.成本差异的账务处理5.根据一般应该发生的的生产要素消耗量，预计价格和预计生产能力制定出来的标准成本（）。
A.理想标准成本B.稳定标准成本C.现实标准成本D.正常标准成本6.与预算成本不同，标准成本是一种（）。
Ａ.总额的概念Ｂ.单位成本的概念Ｃ.历史成本Ｄ.实际成本7.无论是哪个成本项目，在制定标准成本时，都需要分别确定两个标准，两者相乘即为每一成本项目的标准成本，这两个标准是（）。
A.价格标准和用量标准B.价格标准和质量标准C.历史标准和用量标准D.历史标准和质量标准8.成本差异按其性质的不同可划分为（）。
A.数量差异和价格差异B.纯差异和混合差异C.有利差异和不利差异D.可控差异和不可控差异9.由于特定成本项目的实际用量消耗与标准用量消耗不一致而导致的成本差异称为（）。
A.价格差异B.价格差C.数量差异D.用量差10.在标准成本控制系统中，成本差异是指在一定时期内生产一定数量的产品所发生的（）。
A.实际成本与标准成本之差B.实际成本与计划成本之差C.预算成本与标准成本之差D.预算成本与实际成本之差11.标准成本法下，采用直接处理法进行成本差异的期末结转时，本月发生的各成本差异，应转入（）。
管理会计 课后答案Ch08 Solutions
8The Capital Budget:Evaluating Capital Expenditures SOLUTIONS TO APPLY WHAT YOU HAVE LEARNED8-15.1. d Pertains to day-to-day activities2. c Pertains to the allocation of scarce resources3. a Consists of both financial and nonfinancial considerations4. a Stated in terms that are not easily quantified5. c,d Stated in terms that are easily quantified6. d Constitutes the who of business planning7. a Constitutes the why of business planning8. c Constitutes the how of business planning9. b Constitutes the what of business planning10. c Relates to long-lived, expensive assets8-16.a. Debt =$1,400,000 ≈ .58333$2,400,000b. Equity =$1,000,000 ≈ .41667$2,400,000c. Weighted Average Cost of Capital:WeightedRate x Proportion ≈CostDebt 8% x .58333 ≈ 4.667%Equity 18% x .41667 ≈ 7.500%Weighted Average Cost of Capital 12.167%a. Debt = $4,800,000 =.25$19,200,000b. Equity =$14,400,000 =.75$19,200,000c. Weighed Average Cost of Capital:WeightedRate x Proportion ≈Cost Debt 7% x .25 ≈ 1.75%Equity 22% x .75 ≈16.50%Weighted Average Cost of Capital 18.25%8-18.a. Debt = $800,000 = .32$2,500,000b. Equity =$1,700,000 =.68$2,500,000c. Weighted Average Cost of Capital:WeightedRate x Proportion ≈Cost Debt 9% x .32 ≈ 2.88%Equity 20% x .68 ≈13.60%Weighted Average Cost of Capital 16.48%a. 1 Identify alternative capital projects.b. 3 Select a method for evaluating the alternatives.c. 4 Evaluate the alternatives and select the project or projectsto be funded.d. 2 Determine the relevant cash inflow and outflowinformation.8-20.Time Period0 1 2 3 4 5Inflow $1,000 $1,000 $1,000 $1,000 $1,000Using the Present Value of an Annuity of $1 Table: Period = 5 I = 10% Factor = 3.791 3.791 x $1,000 = $3,791Or, using a financial calculator:Input: 5 10 ? 1,000 0niPVPMTFVAnswer: 3,791NPV = ($3,500) + $3,791 = $291Time Period0 1 2 3 4 5 6 7 8Inflows $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,00012,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 Net Inflows $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000a.1. Using the Present Value of an Annuity of $1 Table:Period = 8 I = 12% Factor = 4.9684.968 x $62,000 = $308,016NPV = ($265,000) + $308,016 = $43,016Or, using a financial calculator:Input: 8 12 ? 62,000 0n i PV PMT FV Answer: 307,994NPV = ($265,000) + $307,994 = ($42,994)Note: Difference is due to rounding.2. Using the Present Value of an Annuity of $1 Table:Period = 8 I = 14% Factor = 4.6394.639 x $62,000 = $287,618NPV = ($265,000) + $287,618 = $22,618Or, using a financial calculator:Input: 8 14 ? 62,000 0 n i PV PMT FV Answer: 287,610NPV = ($265,000) + $287,610 = ($22,610)Note: Difference is due to rounding.3. Using the Present Value of an Annuity of $1 Table:Period = 8 I = 16% Factor = 4.3444.344 x $62,000 = $269,328NPV = ($265,000) + $269,328 = $4,328Or, using a financial calculator:Input: 8 16 ? 62,000 0 n i PV PMT FV Answer: 269,303NPV = ($265,000) + $269,303 = ($4,303)Note: Difference is due to rounding.b. PV of Cash Inflows = Profitability IndexPV of Cash Outflows1. $308,016 = 1.162 OR $307,994 = 1.162$265,000 $265,0002. $287,618 = 1.085 OR $287,610 = 1.085$265,000 $265,0003. $269,328 = 1.016 OR $269,303 = 1.016$265,000 $265,000 8-22.Time Period0 1 2 3 4 5 6 7 8Inflow $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400Using the Present Value of an Annuity of $1 Table:Period = 8 I = 16% Factor = 4.3444.344 x $1,400 = $6,082Or, using a financial calculator:Input: 8 16 ? 1,400 0n i PV PMT FVAnswer: 6,081Note: Differences in PV due to rounding.Time Period0 1 2 3 4 5 6 7 8 9 10Inflow $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 $4,400 Using the Present Value of an Annuity of $1 Table:Period = 10 I = 14% Factor = 5.2165.216 x $4,400 = $22,950NPV: = ($25,800) + $22,950 = ($2,850)Or, using a financial calculator:Input: 10 14 ? 4,400 0n i PV PMT FV Answer: 22,951NPV: = ($25,800) + $22,951 = ($2,849)Note: Difference is due to rounding.Time Period0 1 2 3 4 5$8,500$8,500$8,500$8,500Inflow $8,500Residual Value $2,000Using the Present Value of an Annuity of $1 Table:Period = 5 I = 14% Factor = 3.4333.433 x $8,500 = $29,181Using the Present Value of $1 Table:Period = 5 I = 14% Factor = 0.5190.519 x $2,000 = $1,038NPV = ($35,000) + $29,181 + $1,038 = ($4,781)Or, using a financial calculator:Input: 5 14 ? 8,500 2,000n i PV PMT FVAnswer: 30,219NPV = ($35,000) + $30,219 = ($4,781)Time Period0 1 2 3 4 5 6 7 8Inflow $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 $11,500 Residual Value $2,000 Using the Present Value of an Annuity of $1 Table:Period = 8 I = 12% Factor = 4.9684.968 x $11,500 = $57,132Using the Present Value of $1 Table:Period = 8 I = 12% Factor = 0.4040.404 x $2,000 = $808NPV = ($58,000) + $57,132 + $808 = ($60)Or, using a financial calculator:Input: 8 12 ? 11,500 2,000 n i PV PMT FV Answer: 57,936NPV = ($58,000) + $57,936 = ($64)Note: Difference is due to rounding.8-26.Time Period0 1 2 3 4 5 6 7Inflow $17,000 $17,000 $17,000 $17,000 $17,000 $17,000 $17,000 Residual Value $5,000a.1. Using the Present Value of an Annuity of $1 Table:Period = 7 I = 12% Factor = 4.5644.564 x $17,000 = $77,588Using the Present Value of $1 Table:Period = 7 I = 12% Factor = 0.4520.452 x $5,000 = $2,260NPV = ($68,000) + $77,588 + $2,260 = $11,848Or, using a financial calculator:Input: 7 12 ? 17,000 5,000n i PV PMT FV Answer: 79,846NPV = ($68,000) + $79,846 = $11,846Note: Difference is due to rounding.2. Using the Present Value of an Annuity of $1 Table:Period = 7 I = 14% Factor = 4.2884.288 x $17,000 = $72,896Using the Present Value of $1 Table:Period = 7 I = 14% Factor = 0.4000.400 x $5,000 = $2,000NPV = ($68,000) + $72,896 + $2,000 = $6,896Or, using a financial calculator:Input: 7 12 ? 17,000 5,000 n i PV PMT FV Answer: 74,899NPV = ($68,000) + $74,899 = $6,899Note: Difference is due to rounding.3. Using the Present Value of an Annuity of $1 Table:Period = 7 I = 16% Factor = 4.0394.039 x $17,000 = $68,663Using the Present Value of $1 Table:Period = 7 I = 16% Factor = 0.3540.354 x $5,000 = $1,770NPV = ($68,000) + $68,663 + $1,770 = $2,433Or, using a financial calculator:Input: 7 16 ? 17,000 5,000n i PV PMT FVAnswer: 70,425NPV = ($68,000) + $70,425 = $2,425Note: Difference is due to rounding.b. PV of Cash Inflows = Profitability IndexPV of Cash Outflows1. $79,848 = 1.17 OR $79,846 = 1.17$68,000 $68,0002. $74,896 = 1.10 OR $74,899 = 1.10$68,000 $68,0003. $70,433 = 1.04 OR $70,425 = 1.04$68,000 $68,0008-27.Time Period0 1 2 3 4 5 6 7 8Inflows $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,0008,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 Net Inflows $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 Residual Value $5,000a.1. Using the Present Value of an Annuity of $1 Table:Period = 8 I = 12% Factor = 4.9684.968 x $18,000 = $89,424Using the Present Value of $1 Table:Period = 8 I = 12% Factor = 0.4040.404 x $5,000 = $2,020NPV = ($78,000) + $89,424 + $2,020 = $13,444Or, using a financial calculator:Input: 8 12 ? 18,000 5,000n i PV PMT FVAnswer: 91,437NPV = ($78,000) + $91,437 = $13,437Note: Difference is due to rounding.2. Using the Present Value of an Annuity of $1 Table:Period = 8 I = 14% Factor = 4.6394.639 x $18,000 = $83,502Using the Present Value of $1 Table:Period = 8 I = 14% Factor = 0.3510.351 x $5,000 = $1,755NPV = ($78,000) + $83,502 + $1,755 = $7,257Or, using a financial calculator:Input: 8 14 ? 18,000 5,000 n i PV PMT FV Answer: 85,252NPV = ($78,000) + $85,252 = $7,252Note: Difference is due to rounding.3. Using the Present Value of an Annuity of $1 Table:Period = 8 I = 16% Factor = 4.3444.344 x $18,000 = $78,192Using the Present Value of $1 Table:Period = 8 I = 16% Factor = 0.3050.305 x $5,000 = $1,525NPV = ($78,000) + $78,192 + $1,525 = $1,717Or, using a financial calculator:Input: 8 16 ? 18,000 55,000n i PV PMT FVAnswer: 79,710NPV = ($78,000) + $79,710 = $1,717Note: Difference is due to rounding.b. PV of Cash Inflows = Profitability IndexPV of Cash Outflows1. $91,444 = 1.17 OR $91,437 = 1.17$78,000 $78,0002. $85,257 = 1.09 OR $85,252 = 1.09$78,000 $78,0003. $79,717 = 1.02 OR $79,710 = 1.02$78,000 $78,000Initial Outlay = Internal Rate of ReturnAnnual Cash Savingsa. $18,023.88 = 3.605 Present Value Factor$5,000.00Using the Present Value of an Annuity of $1 Table:Period = 5 Factor = 3.605 Internal Rate of Return = 12%Or, using a financial calculator:Input: 5 ? (18,023.88) 5,000 0n i PV PMT FV Answer: 12b. (1) When the cost of capital is 9%, this project is acceptable.(2) When the cost of capital is 11%, this project is acceptable.(3) When the cost of capital is 13%, this project is NOTacceptable.(4) When the cost of capital is 15%, this project is NOTacceptable.a. System AInitial Outlay = Internal Rate of ReturnAnnual Cash Savings$18,023.88 = 3.605 Present Value Factor$5,000.00Using the Present Value of an Annuity of $1 Table:Period = 5 Factor = 3.605 Internal Rate of Return = 12%Or, using a financial calculator:Input: 5 ? (18,023.88) 5,000 0n i PV PMT FV Answer: 12System BInitial Outlay = Internal Rate of ReturnAnnual Cash Savings$22,744.72 = 3.791 Present Value Factor$6,000.00Using the Present Value of an Annuity of $1 Table:Period = 5 Factor = 3.791 Internal Rate of Return = 10%Or, using a financial calculator:Input: 5 ? (22,744.72) 6,000 0n i PV PMT FV Answer: 108-29. (Continued)System CInitial Outlay = Internal Rate of ReturnAnnual Cash Savings$24,031.57 = 3.433 Present Value Factor$7,000.00Using the Present Value of an Annuity of $1 Table:Period = 5 Factor = 3.433 Internal Rate of Return = 14%Or, using a financial calculator:Input: 5 ? (24,031.57) 7,000 0n i PV PMT FV Answer: 14b. System C is the best choice because it has the highest internal rateof return.8-30.Inflow = (Cost to purchase valves – Cost to manufacture valves) x number of valvesInflow = ($1.50-$0.90) x 500,000 = $300,000Time Period0 1 2 3 4 5 6 7 8 9 10Inflow $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000a.1. Using the Present Value of an Annuity of $1 Table:Period = 10 I = 12% Factor = 5.6505.650 x $300,000 = $1,695,000NPV: = ($1,564,800) + $1,695,000 = $130,200Or, using a financial calculator:Input: 10 12 ? 300,000 0n i PV PMT FV Answer: 1,695,067NPV: = ($1,564,800) + $1,695,067 = $130,267Note: Difference is due to rounding.8-30. (Continued)2. Using the Present Value of an Annuity of $1 Table:Period = 10 I = 14% Factor = 5.2165.216 x $300,000 = $1,564,800NPV: = ($1,564,800) + $1,564,800 = $0Or, using a financial calculator:Input: 10 14 ? 300,000 0n i PV PMT FV Answer: 1,564,835NPV: = ($1,564,800) + $1,564,835 = $35Note: Difference is due to rounding.3. Using the Present Value of an Annuity of $1 Table:Period = 10 I = 16% Factor = 4.8334.833 x $300,000 = $1,449,900NPV: = ($1,564,800) + $1,449,900 = ($114,900)Or, using a financial calculator:Input: 10 16 ? 300,000 0n i PV PMT FV Answer: 1,449,968NPV: = ($1,564,800) + $1,449,968 = ($114,832)Note: Difference is due to rounding.8-30. (Continued)b. PV of Cash Inflows = Profitability IndexPV of Cash Outflows1. $1,695,000 = 1.08 OR $1,695,067 = 1.08$1,564,800 $1,564,8002. $1,564,800 = 1.00 OR $1,564,835 = 1.00$1,564,800 $1,564,8003. This option has a negative NPV and no profitability.Therefore, a profitability index is not applicable.c. (1) When the cost of capital is 12%, this project is acceptable.(2) When the cost of capital is 14%, this project is acceptable.(3) When the cost of capital is 16%, this project is NOTacceptable.8-31.Payback =Initial OutlayAnnual Cash InflowPayback =$4,500 = 2.5 years$1,8008-32.Payback =Initial OutlayAnnual Cash InflowPayback =$23,539.20 3.2 years$7,356.00Year CashInflow Inflows To Date Cost3,0001 $3,000 $2 4,500 7,500$11,0003 5,000 12,500Payback Period = 2 years + ($11,000 – $7,500) = 2.7 years$5,000 8-34.Depreciation = ($32,000 – $2,000) / 5 yrs = $6,000 per yearAccounting Rate of Return = Increase in Operating IncomeIncremental Investment= $11,760 – $6,000 = 18%$32,0008-35.Depreciation = ($196,600 – $9,000) / 8 yrs = $23,450 per yearAccounting Rate of Return = Increase in Operating IncomeIncremental Investment= $45,076 – $23,450 = 11%$196,600a.Keep old forklift Buynew forklift Start up costs:Cost of new system$(17,000)Operating costs:Old system (5 x $4,500) $(22,500)New system (5 x $3,000)(15,000)Shut down costs: Salvage value7,000Sale price of old mixer 6,000 Total relevant costs $(22,500) $(19,000)Difference in relevant costs: $3,500 In favor of buying the new forkliftb. Amount of Investment = $17,000 - $6,000 = $11,000c. Contribution Margin = $4,500 - $3,000 = $1,500d. Change in Salvage Value = $7,000 – $4,000 = $3,000e.Time Period0 1 2 3 4 5$4,500$4,500$4,500Inflows $4,500$4,500Inflows ($3,000) ($3,000) ($3,000) ($3,000) ($3,000)Added Inflows $1,500 $1,500 $1,500 $1,500 $1,500Sale $6,000Residual Value $7,000 Using the Present Value of an Annuity of $1 Table:Period = 5 I = 10% Factor = 3.7913.791 x $1,500 = $5,687Using the Present Value of $1 Table:Period = 5 I = 10% Factor = 0.6210.621 x $7,000 = $4,347NPV = ($17,000) + $5,687 + $4,347 + $6,000= ($966)Or, using a financial calculator:Input: 5 10 ? 1,500 7,000n i PV PMT FVAnswer: 10,033NPV = ($17,000) + $10,033 + $6,000 = ($967)Note: Difference is due to rounding.f. The company should not replace the old forklift due to the negative net present value. The return on investment would be less than the required return.8-37. a.Keep old copier Buynew copier Start up costs: Cost of new system $(10,000)Operating costs:Old system (6 x $3,000) $(18,000) New system (6 x $1,500) (9,000)Shut down costs: Salvage value 1,000Sale price of old copier2,000 Total relevant costs $(18,000) $(16,000)Difference in relevant costs: $2,000 In favor of buying the new copierb. Amount of Investment = $10,000 - $2,000 = $8,000c. Contribution Margin = $3,000 - $1,500 = $1,500d. Change in Salvage Value = $1,000 – $500 = $500e.Time Period0 1 2 3 4 5 6Inflows $3,000 $3,000 $3,000 $3,000 $3,000 $3,000Inflows ($1,500) ($1,500) ($1,500) ($1,500) ($1,500) ($1,500)Added Inflows $1,500 $1,500 $1,500 $1,500 $1,500 $1,500Sale $2,000Residual Value $1,000 Using the Present Value of an Annuity of $1 Table:Period = 6 I = 8% Factor = 4.6234.623 x $1,500 = $6,935Using the Present Value of $1 Table:Period = 6 I = 8% Factor = 0.6300.630 x $1,000 = $630NPV = ($10,000) + $6,935 + $630 + $2,000= ($435)Or, using a financial calculator:Input: 6 8 ? 1,500 1,000 n i PV PMT FV Answer: 7,564NPV = ($10,000) + $7,564 + $2,000 = ($436)Note: Difference is due to rounding.f. The company should not replace the machine due to the negativenet present value. The return on investment would be less than the required return.8-38. a.Keep old mixer Buynew mixer Start up costs:Cost of new system$(34,000)Operating costs:Old system (5 x $18,000) $(90,000)New system (5 x $12,000)(60,000)Shut down costs: Sale price of old mixer8,000Total relevant costs $(90,000) $(86,000)Difference in relevant costs: $4,000 In favor of buying the new mixerb. Amount of Investment = $34,000 - $8,000 = $26,000c. Contribution Margin = $18,000 - $12,000 = $6,000d. $0 – No salvage value8-38. (Continued)e.Time Period0 1 2 3 4 5$18,000 $18,000 $18,000 Inflows $18,000$18,000Inflows ($12,000) ($12,000) ($12,000) ($12,000) ($12,000) Added Inflows $6,000 $6,000 $6,000 $6,000 $6,000 Sale $8,000Using the Present Value of an Annuity of $1 Table:Period = 5 I = 10% Factor = 3.7913.791 x $6,000 = $22,746NPV = ($34,000) + $22,746 + $8,000= ($3,254)Or, using a financial calculator:Input: 5 10 ? 6,000 0n i PV PMT FV Answer: 22,745NPV = ($34,000) + $22,745 + $8,000 = ($3,255)Note: Difference is due to rounding.f. The company should not replace the mixer due to the negative netpresent value. The return on investment would be less than therequired return.8-39. a.Keep old press Buynew press Start up costs:Cost of new system$(535,000)Contribution Margin: Old system (7 x $110,000) $770,000New system (7 x $150,000)1,050,000Shut down costs: Salvage value 25,000 45,000Sale price of old press150,000 Total relevant costs $795,000 $ 710,000Difference in relevant costs: $85,000 In favor of keeping the old pressb. Amount of Investment = $535,000 - $150,000 = $385,000c. Contribution Margin = $150,000 - $110,000 = $40,000d. Change in Salvage Value = $45,000 – $25,000 = $20,0008-39. (Continued)e.Time Period0 1 2 3 4 5 6 7Inflows $150,000 $150,000 $150,000 $150,000 $150,000 $150,000 $150,000 (110,000) (110,000) (110,000) (110,000) (110,000) (110,000) (110,000) Net Inflows $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 $40,000 Sale $150,000Residual Value $20,000 Using the Present Value of an Annuity of $1 Table:Period = 7 I = 12% Factor = 4.5644.564 x $40,000 = $182,560Using the Present Value of $1 Table:Period = 7 I = 12% Factor = 0.4520.452 x $20,000 = $9,040NPV = $182,560 + $9,040 + $385,000 = ($193,400)Or, using a financial calculator:Input: 7 12 ? 40,000 45,000n i PV PMT FV Answer: 352,905NPV = ($535,000) + $202,906 + $150,000 = ($182,094)Note: Difference is due to rounding.8-39. (Continued)f. The company should not replace the printing press due to thenegative net present value. The return on investment would be lessthan the required return.8-40.a. 2008 2009 2010$5,000 Principal $5,000$5,000 Times the interest rate 9% 9% 9%Equals interest charged $ 450 $ 450 $ 450b. 2008 2009 2010$5,000$5,000 Principal $5,000Previously earned interest + 0 + 450 + 941$5,941 Total $5,000$5,450 Times the interest rate 9% 9% 9%491 $ 535Equals interest charged $ 450 $8-41.a. 2008 2009 2010$8,000 Principal $8,000$8,000 Times the interest rate 8% 8% 8%Equals interest charged $ 640 $ 640 $ 640b. 2008 2009 2010Principal $8,000$8,000$8,000 Previously earned interest + 0 + 640 + 1,331$9,331 Total $8,000$8,640 Times the interest rate 8% 8% 8%691 $ 746Equals interest charged $ 640 $8-42.a. 2008 2009 2010Principal $2,000 $2,000 $2,000Times the interest rate 6% 6% 6%Equals interest charged $ 120 $ 120 $ 120b. 2008 2009 2010Principal $2,000$2,000$2,000 Previously earned interest + 0 + 120 + 247$2,120$2,247 Total $2,000Times the interest rate 6% 6% 6%127 $ 135Equals interest charged $ 120 $8-43.1. Using the Future Value of $1 Table:Period = 5 I = 10% Factor = 1.6111.611 x $2,000 = $3,222Or, using a financial calculator:Input: 5 10 2,000 0 ?n i PV PMT FVAnswer: 3,221Note: Difference is due to rounding.8-43. (Continued)2. Using the Future Value of $1 Table:Period = 8 I = 4% Factor = 1.3691.369 x $12,000 = $16,428Or, using a financial calculator:Input: 8 4 12,000 0 ?n i PV PMT FV Answer: 16,423Note: Difference is due to rounding.3. Using the Future Value of $1 Table:Period = 15 I = 14% Factor = 7.1387.138 x $9,000 = $64,242Or, using a financial calculator:Input: 15 14 9,000 0 ?n i PV PMT FV Answer: 64,341Note: Difference is due to rounding.8-44.1. Using the Future Value of $1 Table:Period = 6 I = 8% Factor = 1.5871.587 x $3,000 = $4,761Or, using a financial calculator:Input: 6 8 3,000 0 ?n i PV PMT FV Answer: 4,7612. Using the Future Value of $1 Table:Period = 8 I = 6% Factor = 1.5941.594 x $4,000 = $6,376Or, using a financial calculator:Input: 8 6 4,000 0 ?n i PV PMT FV Answer: 6,375Note: Difference is due to rounding.8-44. (Continued)3. Using the Future Value of $1 Table:Period = 5 I = 10% Factor = 1.6111.611 x $5,000 = $8,055Or, using a financial calculator:Input: 5 10 5,000 0 ?n i PV PMT FV Answer: 8,053Note: Difference is due to rounding.8-46.1. Using the Future Value of an Annuity of $1 Table:Period = 5 I = 10% Factor = 6.1056.105 x $2,000 = $12,210Or, using a financial calculator:Input: 5 10 0 2,000 ?n i PV PMT FV Answer: 12,2102. Using the Future Value of an Annuity of $1 Table:Period = 8 I = 4% Factor = 9.2149.214 x $12,000 = $110,568Or, using a financial calculator:Input: 8 4 0 12,000 ?n i PV PMT FV Answer: 110,571Note: Difference is due to rounding.8-46. (Continued)3. Using the Future Value of an Annuity of $1 Table:Period = 15 I = 14% Factor = 43.84243.842 x $9,000 = $394,578Or, using a financial calculator:Input: 15 14 0 9,000 ?n i PV PMT FV Answer: 394,582Note: Difference is due to rounding.8-47.1. Using the Future Value of an Annuity of $1 Table:Period = 5 I = 6% Factor = 5.6375.637 x $1,000 = $5,637Or, using a financial calculator:Input: 5 6 0 1,000 ?n i PV PMT FV Answer: 5,6372. Using the Future Value of an Annuity of $1 Table:Period = 5 I = 8% Factor = 5.8675.867 x $1,000 = $5,867Or, using a financial calculator:Input: 5 8 0 1,000 ?n i PV PMT FV Answer: 5,8678-47. (Continued)3. Using the Future Value of an Annuity of $1 Table:Period = 5 I = 10% Factor = 6.1056.105 x $1,000 = $6,105Or, using a financial calculator:Input: 5 10 0 1,000 ?n i PV PMT FV Answer: 6,1058-48.Using the Present Value of $1 Table:Period = 3 I = 4% Factor = 0.8890.889 x $24,000 = $21,336Or, using a financial calculator:Input: 3 4 ? 0 24,000 n i PV PMT FV Answer: 21,3368-49.Using the Present Value of $1 Table:Period = 5 I = 8% Factor = 0.6810.681 x $50,000 = $34,050Or, using a financial calculator:Input: 5 8 ? 0 50,000 n i PV PMT FV Answer: 34,029Note: Difference is due to rounding.8-50.Using the Present Value of $1 Table:Period = 3 I = 6% Factor = 0.8400.840 x $20,000 = $16,800Or, using a financial calculator:Input: 3 6 ? 0 20,000 n i PV PMT FV Answer: 16,792Note: Difference is due to rounding.Using the Present Value of an Annuity of $1 Table:Period = 4 I = 6% Factor = 3.4653.465 x $3,000 = $10,395Or, using a financial calculator:Input: 4 6 ? 3,000 0n i PV PMT FV Answer: 10,3958-52.Using the Present Value of an Annuity of $1 Table:Period = 3 I = 10% Factor = 2.4872.487 x $20,000 = $49,740Or, using a financial calculator:Input: 3 10 ? 20,000 0n i PV PMT FV Answer: 49,737Note: Difference is due to rounding.Using the Present Value of an Annuity of $1 Table:Period = 8 I = 14% Factor = 4.6394.639 x $15,000 = $69,585Or, using a financial calculator:Input: 8 14 ? 15,000 0 n i PV PMT FV Answer: 69,583Note: Difference is due to rounding.。
成本管理会计学课后计算题答案(乐艳芬2010版本第八章)
第八章 服务部门费用的分配
• 第二基本生产车间应分配发电的费用： 第二基本生产车间应分配发电的费用： • 产品耗用：17000×0.168=2856 产品耗用： × • 一般耗用： 一般耗用： 1000×0.168+2100×1.76=168+3696=3864元 × × 元2000×0.168+100×1.76=336+176=512元 × × 元
第八章 服务部门费用的分配
• 会计分录： 会计分录： • 借：基本生产成本 基本生产成本——第一基本生产车间 2960 第一基本生产车间 • ——第二基本生产车间 2720 第二基本生产车间 • 制造费用——第一基本生产车间 制造费用——第一基本生产车间 3552 • ——第二基本生产车间 4024 第二基本生产车间 • 504 管理费用 • 13760 贷：辅助生产成本
第八章 服务部门费用的分配
• （1）供电部门供电度数的分配率 ）供电部门供电度数的分配率=7040÷（ ÷ 44000-4000）=0.176元/度 ） 元 度 • 机修部门修理工时的分配率=6720÷（4200机修部门修理工时的分配率 ÷ 200）=1.68元/小时 ） 元 小时 • （2）第一基本生产车间应分配辅助生产费用： ）第一基本生产车间应分配辅助生产费用： • 产品耗用： 产品耗用：18500×0.176=3256 × • 一般耗用： 一般耗用： 1500×0.176+1800×1.68=264+3024=3288元 × × 元
第八章 服务部门费用的分配
• 2、采用顺序分配法： 、采用顺序分配法： • 顺序分配法是要将本月本辅助生产部门的成本 首先按照施惠量大小来排序， 首先按照施惠量大小来排序，然后再按照排序 的顺序从前往后进行分配 • （1）排序 ） • 供电部门的施惠量 供电部门的施惠量=4000÷44000=0.0909 ÷ • 机修部门的施惠量 机修部门的施惠量=200÷4200=0.0476 ÷ • 所以，供电部门的施惠量＞机修部门的施惠量 所以，供电部门的施惠量＞ 应当首先分配供电部门， ，应当首先分配供电部门，然后分配机修部门
西财《管理会计》教学资料包 课后习题答案 第八章
第八章长期投资决策习题答案思考练习1.什么是资金的时间价值？资金的时间价值是怎样产生的？它和什么因素有关？资金的时间价值，是指货币经历一定时间的投资和再投资所增加的价值，也叫货币时间价值。
它是随着时间变化而产生的。
它和时间和利率紧密相关。
2.什么是复利计息？什么是单利计息？它们之间有什么区别？单利计息，就是只对初始本金计算利息的一种计息方式。
换句话说，就是本金在存款期限满后所获得的利息，不管时间多长，均不加入本金重新计算利息，每期的计息基础始终不变。
复利计息，就是对初始本金计息的同时也对此前产生的利息进行计息的一种计息方式。
每经过一个计息期，要将所产生的利息加入本金再计利息，逐期滚算，俗称“利滚利”。
复利计息的情况下，每期的计息基础是不断变化的。
复利计息法同单利计息法相比较，计算过程更复杂、计算难度更大，它不仅考虑了初始资金的时间价值，而且考虑了由初始资金产生的时间价值的时间价值，能更好地诠释资金的时间价值，因此长期投资决策中资金时间价值的计算，一般都用复利计息法进行计算。
3.长期投资决策必须考虑资金的时间价值吗？为什么？不一定。
采用非折现的方法时可以不用考虑资金的时间价值。
4.什么是长期投资决策的现金流量？长期投资项目主要包括哪些现金流量？折旧是现金流量吗？现金流量是指投资方案（项目）从筹建、设计、施工、正式投产使用直至报废为止的整个期间内形成的现金流入量与流出量，二者之间的差额，称为净现金流量。
长期投资项目从准备投资到项目结束，经历准备期及建设期、经营期及终止期三个阶段。
所产生的现金流量可以按照项目时间不同，分为初始期、经营期和终结期三类。
初始期投资现金流量主要包括固定资产原始投资额和垫付的流动资产部分；经营期现金流量包括经营期现金流入量和经营期现金流出量两类，经营期现金流入量主要包括各年的经营收入和折旧，而经营期现金流出量则主要是指各年所发生的经营成本；终结期现金流量主要包括固定资产的净残值收入和收回初始期垫付的流动资产两个部分。
东北财经大学《管理会计》题库(第8章)及附满分答案
东北财经大学《管理会计》题库（第8章）及附满分答案第八章1、长期投资决策评价指标的主要作用包括（ABCDE）。
A、衡量比较投资项目可行性B、衡量企业的财务状况C、反映项目的投入产出关系D、反映长期投资的效益E、反映企业的经营成果2、长期投资决策评价指标是指用于衡量和比较投资项目可行性优劣、以便据以进行方案决策的定量化标准与尺度。
（A）A、对B、错3、 B长期投资决策评价指标不能用于衡量和比较投资项目可行性的优劣。
（）A、对B、错4、A 长期投资决策评价指标由反映投资效益和项目投入产出关系的量化指标构成。
（）A、对B、错5、B 长期投资决策评价指标是对方案决策的定性化标准和尺度。
（）A、对B、错6、B 下列长期投资决策评价指标中,其数值越小越好的指标是()。
A、净现值率B、投资回收期C、内部收益率D、投资利润率7、B 下列各项中，既属于非折现指标又属于反指标的是（）。
A、投资利润率B、静态投资回收期C、内部收益率D、原始投资回收率8、A 从企业全投资主体立场出发设计的长期投资决策评价指标中,不应当包括从债权人的立场出发的反映偿债能力的借款偿还期指标、体现国家投资主体立场的投资利税率指标。
（）A、对B、错9、BCDE 下列指标中,可以直接依据项目净现金流量信息计算出来的有()A、投资利润率B、静态投资回收期C、内部收益率D、净现值率E、净现值10、A 投资利润率、年平均投资报酬率、原始投资回收率属于长期投资决策评价指标。
（）A、对B、错11、B 下列各项中,属于长期投资决策非折现评价指标的是()。
A、获利指数B、投资利润率C、净现值D、内部收益率12、D 下列各项中,既属于折现指标,又属于绝对量正指标的是（）。
A、投资利润率B、静态投资回收期C、内部收益率D、净现值13、B 非折现指标又称为动态评价指标,包括:净现值、净现值率、获利指数和内部收益率等。
（）A、对B、错14、A 下列长期投资决策评价指标中，其计算结果不受建设期的长短、资金投入的方式、回收额的有无，以及净现金流量的大小等条件影响的是()。
管理会计第八章至第十章习题答案
第八章习题答案一、单项选择题1.编制全面预算的期间通常为（）。
A.1个月B.1个季度C.1年D.半年2.下列与生产预算编制没有直接联系的预算是（）。
A.直接材料采购预算B.变动制造费用预算C.销售及管理费用预算D.直接人工预算3.在编制（）时，需按成本性态分析的方法将企业的成本分为固定成本和变动成本。
A.固定预算B.零基预算C.滚动预算D.弹性预算4.在全面预算的编制工作中，惟一用业务量来计量的是（）A.销售预算B.生产预算C.成本预算D.现金预算5.为克服传统的固定预算的缺点，人们设计了一种具有适用面广，机动性强，可适用于多种情况的预算方法，即（）。
A.弹性预算B.零基预算C.滚动预算D.固定预算二、多项选择题1.产品成本预算，是（）预算的汇总。
A.生产B.直接材料采购C.直接人工D.制造费用2.现金预算的组成部分不包括（）。
A.现金收入预算B.销售预算C.生产预算D.预计损益表3.全面预算的作用主要有（）。
A.明确工作目标B.协调部门关系C.制定未来企业经济活动的目标D.评价业绩4.滚动预算较之传统的定期预算具有的优点有（）。
A.与会计年度相配合，便于预算执行结果的考核与评价B.可以保持预算的连续性与完整性，使有关人员能从动态的预算中把握企业的未来，了解企业的总体规划和近期目标C.可以根据前期预算的执行结果，结果各种新的变化信息，不断调整或修订预算，从而使预算与实际情况更相适应，有利于充分发挥预算的指导与控制作用D.可以使各级管理人员始终保持对未来12个月更长远的生产经营活动做周密的思考和全盘规划，确保企业各项工作有条不紊地进行三、计算分析题解答：第九章习题答案一、单项选择题1．企业应努力将产品成本控制在标准成本（）。
A．以下 B. 以上 C. 左右 D. 完全一致水平2．标准成本制度是泰罗制与会计相结合的产物，产生于20世纪20年代的（）。
A．中国 B. 美国 C. 日本 D. 英国3．在实际工作中得到广泛的应用的标准成本是（）标准成本。
管理会计智慧树知到课后章节答案2023年下中国矿业大学
管理会计智慧树知到课后章节答案2023年下中国矿业大学中国矿业大学第一章测试1.因为管理会计只为企业内部管理服务，因此与对外服务的财务会计有本质区别。
（）答案:错2.管理会计与财务会计最本质的区别在于（）。
答案:服务对象3.下列说法正确的是（）。
答案:管理会计是经营管理型会计，财务会计是报账型会计4.下列各项中，属于正确描述决策与计划会计特征的说法包括（）。
答案:它是现代管理会计形成的关键标志之一;它最具有能动性;它处于现代管理会计的核心地位5.通过分析管理会计职能的时间特征，可以发现管理会计信息横跨过去、现在和未来三个时态，其中能够体现未来时态特征的职能是（）。
答案:预测;决策第二章测试1.在管理会计中，混合成本可用直线方程Y=a+bx来模拟，其中bx表示（）。
答案:变动成本总额2.在各类固定成本中，能够在不改变企业生产经营能力的前提下降低其总额的是（）。
答案:酌量性固定成本3.某企业生产甲产品，有A、B两个备选方案，A方案预计可获得净收益2000万元，B方案预计可获得净收益1 200万元，则A方案的机会成本为（）。
答案:1 2004.由于相关范围的存在，导致固定成本和变动成本的性态均具有以下特点，即（）。
答案:可转化性;暂时性;相对性5.某企业现有生产能力为10000机器小时，目前生产能力只利用了70%，固定成本总额为2 0000元。
现准备利用剩余生产能力开发甲产品或乙产品，那么对当前决策而言20 000元固定成本属于（）。
答案:沉没成本第三章测试1.某厂只生产一种产品，其固定成本总额为60 000元，全年产量上年为1500件，期初无存货，本年为1 200件，全年销售量上年为1 300件，本年为1 230件，在此条件下本年按完全成本计算税前净利和按变动成本法计算的税前净利比较是（）。
答案:前者比后者多500元2.变动成本法取代完全成本法不符合现行会计制度的统一要求。
（）答案:对3.当存货量不为零时，按变动成本法确定的存货成本必然小于完全成本法下的存货成本。
管理会计课后习题参考答案
《管理会计》课后习题参考答案目录第一章管理会计概述 (1)1.理解资产高安全度、资产高利润率、现金流充足、资产高增值率和把握新产业 (1)2.简述基于业务优化的高质高效的财务支持 (1)3.简述管理会计的内涵是如何逐渐扩大的 (2)4.简述科学管理理论与管理会计的关系 (2)5.简述组织行为学与管理会计的关系 (2)6.简述权变理论与管理会计的关系 (3)7.简述信息经济学与管理会计的关系 (3)8.简述代理人理论与管理会计的关系 (3)9.简述知识经济理论与管理会计的关系 (3)10.简述管理会计假设的内容及意义 (3)11.简述理解管理会计目标及其与企业目标的关系 (3)12.简述管理会计信息质量特征与财务会计质量特征的区别 (4)13.简述管理会计与财务会计、财务管理、审计和内部控制的产生及结合 (4)14.简述管理会计与财务会计的区别 (4)15.简述管理会计与财务会计的耦合逻辑 (4)第二章成本性态分析 (5)1.成本性态分析在管理会计中的地位 (5)2.混合成本的分解方法 (5)3.固定成本与变动成本的特征 (5)4.边际贡献率与变动成本率的关系 (5)第三章本量利分析 (6)1.试说明本量利分析的基本假设 (6)2.什么是本量利分析的基本表达式 (6)3.什么是保本点？影响保本点的因素有哪些？ (7)4.什么是保利点？影响保利点的因素有哪些？ (7)5.试说明一个经营多种产品的企业如何确定保本点 (7)6.什么是安全边际率、保本点作业率和经营杠杆率？ (7)7．怎样进行实现目标利润的敏感性分析？ (8)第四章变动成本法 (8)1.变动成本法与全部成本法的主要区别有哪几个方面？ (8)2.变动成本法与全部成本法期间损益发生差异有何规律？ (8)3.试评述变动成本法的优缺点 (9)4.“只要生产量大于销售量，当期全部成本法的利润必定大于变动成本法的利润”。
这一命题是否成立？为什么？ (9)第五章资金管理 (9)1.现金管理业务流程 (9)2.银行账户管理 (9)3.资金计划管理 (9)4.现金池分类与构成要素 (10)5.现金池功能定位与构建原则 (10)6.现金池运作流程 (10)7.资金集中管理模式 (10)8.银企直联系统总体运行流程 (10)9.银企直联系统主要功能 (11)第六章短期经营决策 (11)1.短期经营决策的特点有哪些？ (11)2.短期经营决策中的相关成本和无关成本分别有哪些？ (11)3.简述短期经营决策的主要方法及各自的优缺点 (11)4.简述在不同情况下半成品是否深加工的决策方法 (12)5.简述在完全竞争市场和非完全竞争市场条件下的定价方法？ (12)6.简述短期营运决策敏感性分析的方法及应用 (13)第七章长期投资决策 (13)1.什么是独立项目和互斥项目？ (13)2.什么是现金流量？投资项目的现金流量包括哪些内容？ (13)3.投资项目的现金流量如何计算？ (14)4.现金流量在估计中应注意哪些问题？（可删除） (14)5.投资决策评价的方法有哪些？各自的优缺点是什么？ (14)第八章全面预算管理 (16)1.什么是全面预算？你怎样认识它的重要性？ (16)2.全面预算有哪些预算构成？ (16)3.什么是弹性预算？与固定预算相比有何优越性？ (16)4.试分析比较零基预算与增减预算的主要区别？ (17)5.什么是滚动预算？有何特点？ (17)6.简述预算控制的方法 (17)7.简述预算调整的前提条件 (18)8.现金预算包括哪些项目？各项目之间存在怎样的勾稽关系？ (18)9.会计制度设计如何与预算管理衔接？ (18)10.财务会计控制如何与预算执行对接？ (18)练习题 (18)第九章作业成本管理 (22)1.简述作业成本法的特点 (22)2.如何评价作业的增值性？ (22)3.结合企业实际，谈读作业成车法的应用 (23)4.简述作业成本管理中降低成本的途径 (23)5.作业成本法在制造费用分配基础与分配路径上与传统成本法有何有同 (23)第十章目标成本管理 (23)1.简述目标成本法的特点 (23)2.如何应用价值工程技术进行产品设计 (23)3.结合企业实际，谈谈目标成本管理的应用 (24)4.简述目标成本法的实施原则 (25)5.简述确立目标成本的主要活动 (25)6.简述目标成本规划的五个步骤 (26)7.如何将顾客需求纳人目标成本管理? (26)8.简述价值链在目标成本管理中的贡献 (26)9.简述目标成本管理中的供应链管理 (27)10.简述目标成本管理的组织和团队 (27)11.简述目标成本管理的核心工具 (27)第十一章项目成本管理 (28)1.现代项目成本管理的发展 (28)2.项目生命周期成本管理的方法 (28)3.简述工作分解结构的作用 (28)4.以一场婚礼筹划为例，写出工作结构分解图 (28)5.简述项目资源计划的工具与方法 (29)6.简述项目成本估算的技术路线 (29)7.简述项目成本估算的方法 (29)8.简述项目成本估算和项目成本预算的区别与联系 (29)9.简述项目成本预算的调整内容有哪些 (29)10.简述项目成本控制的方法有哪些 (29)11.简述挣值法的三个基本值 (29)12.简述挣值法几个关键指标的内容与作用 (29)13.简述项目成本决算的意义和作用 (30)第十二章战略成本管理 (30)1.简述战略成本管理研究的定义和特征 (30)2.简述生命周期成本管理的内容 (30)3.简述战略成本定位分析方法 (31)4.简述企业一般竞争战略的内容 (31)5.简述战略成本动因分析的内容 (31)6简述供应链管理的主要内容、目的及基本原则 (31)7.简述供应链成本核算框架 (32)8.简述前瞻式成本管理及内容 (32)9.简述精益管理会计及其内容 (33)10.简述跨组织成本管理及其内容 (33)11.简述供应链成本管理的方法 (34)第十三章绩效管理 (34)1.简述战略绩效管理的特点与优势 (34)2.简述分权管理与责任会计 (34)3.简述责任中心的分类及其不同责任中心的绩效评价方法 (35)4.简述内部转移价格及其制定 (36)5.简述关键绩效指标法的含义及其基本流程 (36)6.简述经济增加值的价值管理体系 (36)7.简述平衡计分卡之“平衡” (37)8.简述平衡计分卡的实施程序 (37)9.简述平衡计分卡与企业战略 (38)第十四章管理会计报告 (38)1.简述会计报告体系的构成 (38)2.简述管理会计报告的主要特征 (39)3.简述按不同标志分类的管理会计报告体系 (39)4.简述管理会计报告流程 (39)5.简述基于报告对象的管理会计报告体系 (40)6.简述基于责任中心的管理会计报告体系 (40)7.基于价值链的管理会计报告体系 (41)第十五章管理会计信息化 (41)1.如何理解管理会计信息系统概念 (41)2.管理会计信息系统建设与应用原则、程序的内容 (41)3.如何理解管理会计信息系统架构 (42)4.成本管理信息化的内容包括哪些 (42)5.如何理解成本管理信息系统模式 (43)6.预算管理信息化的内容包括哪些 (44)7.如何理解预算管理信息系统 (44)8.如何理解绩效管理信息化过程 (45)9.如何理解绩效管理信息平台 (45)10.如何理解投资项目管理信息化 (45)11.如何理解投资项目管理信息化系统 (45)12.如何理解管理会计报告信息化 (46)13.如何理解ERP系统的管理会计 (46)第一章管理会计概述1.理解资产高安全度、资产高利润率、现金流充足、资产高增值率和把握新产业（1）资产高安全度是企业全面梳理资产管理流程，及时发现资产管理中的薄弱环节，切实采取有效措施加以改进，并关注资产减值迹象，合理确认资产减值损失，更好地避免下列风险：①存货积压或短缺，可能导致流动资金占用过量、存货价值贬损或生产中断；②固定资产更新改造不够、使用效能低下、维护不当、产能过剩，可能导致企业缺乏竞争力、资产价值贬损、安全事故频发或资源浪费；③无形资产缺乏核心技术、权属不清、技术落后、存在重大技术安全隐患，可能导致企业法律纠纷、缺乏可持续发展能力。
《管理会计学》第八章答案
《管理会计学》第8章 标准成本法 练习题答案 简（选择、计算、综合）1第八章答案（一）单项选择题1---5 CDDAC 6----10 BACCA 11----15 CCBCB（二）多项选择题1.ACD2.CDE3.ABDE4.ABC5.ABCE6.ABC7.ABC8.AB9.BCD 10.AD11.ABC 12.ABCDE 13.ABCE 14.ABCE 15.BD（三）判断题1. √2.√3.√4.×5.√6.×7.×8.×9.√ 10.√（四）计算题1.解：依题意得直接材料标准成本＝20×5＋32×9＝388（元／件）直接人工标准成本＝7.5×13＝97.5（元／件）变动性制造费用标准成本＝38 00010 000 ×13＝49.4（元／件） 固定性制造费用标准成本＝61 00010 000×13＝79.3（元／件） A 产品标准成本＝388＋97.5+49.4+79.3=614.2（元／件）2.解：依题意得（1）直接材料成本差异＝9 000-450×20＝0（元）直接材料价格差异=（9 000900-9）×900=＋900（元） 直接材料用量差异=9×（900-50×20）=-900（元）（2）直接人工成本差异＝3 325-180×20＝-275（元）直接人工工资率差异=（3 325950 -4）×950=-475 （元）直接人工效率差异=4×（950-45×20）=＋200（元）（3）变动性制造费用成本差异=2 375-135×20=-325（元）变动性制造费用耗费差异=（2 375950-3）×950= -475（元） 变动性制造费用效率差异=3×（950-45×20）=150（元）（4）固定性制造费用成本差异=2 850－90×20=＋1 050（元）固定性制造费用耗费差异=2 850-2×1 000=＋850（元）固定性制造费用效率差异=2×（950-45×20）=＋100（元）固定性制造费用能力差异=2×（1 000-950）=＋100（元）3.解：（1）单位标准成本=3×10+5×8+12×3+8×3+12×3=30+40+36+24+36=166（元／件）（2）∵实际工资-12×3×1300=-800∴实际工资=12×3×1 300-800＝46 000（元）（3）效率差异=12×（4 100-3×1 300）=+2 400（元）工资率差异=46 000- 12×4 100=46 000-49 200=-3 200（元）4.解：（1）直接材料标准成本差异=23 700－22 000=＋1 700（元）（2）直接材料数量差异=10×（1 200-1 000）+6×（2 100-2 000）=＋2 600（元）直接材料价格差异=（11-10）×1 200+（5-6）×2 100=-900（元）（3）变动性制造费用标准成本差异=2 090-2 000=+90（元）（4）变动性制造费用的效率差异=0.4×（5 500-5 000）=＋200（元）变动性制造费用耗费差异=2 090-0.4×5 500=-110（元）（5）固定性制造费用标准成本差异=4 675-4 000=＋675（元）（6）固定性制造费用预算差异=4 675-4 800=-125（元）固定性制造费用能量差异=0.8×（6 000-5 000）=＋800（元）。
更新：管理会计第8章责任会计练习题及参考答案
管理会计练习题参考答案第 8 章 责任会计 第一部分：客观题一、单选题( 35 小题)1. 责任会计产生的直接原因是 ( C )。
A. 行为科学的产生和发展 C. 分权管理 D.2. 只考核责任中心成本和费用的责任中心是A. 投资中心B. 利润中心C. 3. 成本中心考核的主要内容 ( B )。
A. 该中心的不可控成本B.C. 该中心设有的可控成本和不可控成本A. 标准成本B. 期间成本C. 5．成本中心考核的依据是(C )。
A .产品成本B •期间成本 C6．成本中心的责任成本是指该中心发生的(A .固定成本之和B .产品成本 C可控成本D. 可变成本责任成本D.不可控成本C ) 。
.可控成本之和 D .不可控成本之和7. 下列项目中，不属于利润中心负责范围的是 ( D )8. ( B ) 具有全面的产品销售权、价格制定权、材料采购权及生产决策权。
A. 人为利润中心B. 自然利润中心C. 成本中心D. 投资中心9. 一般没有独立的对外经营权的利润中心是 ( A )。
A. 人为利润中心B. 自然利润中心C. 企业利润中心D. 资产利润中心10. 管理会计将在责任预算的基础上，把实际数与计划数进行比较，用来反映与考核各责任中心工作业绩的书面文件称为 ( B )。
A. 差异分析表B. 责任报告C. 预算执行情况表D. 实际执行与预算比较表 11. 投资中心的利润与其投资额的比率称为 ( A )。
A. 投资利润率B. 税前净利C. 内部报酬率D. 剩余收益12. 以中间产品或劳务的市场销售价格作为计价基础的内部转移价格是( A )A. 以市场价格为基础的转移价格B. 全部成本的转移价格C. 以市场价格为基础的协商价格D. 双重内部转移价格13. 既对成本负责，又对收入、利润负责的责任中心称为 ( B )。
A. 成本中心B. 利润中心C. 投资中心D. 管理中心4. 下列成本中，属于成本中心必须控制和考核的成本是B. 运筹学的产生和发展 跨国公司的产生 ( D ) 。
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第八章答案1、答案:（1）直接材料成本差异：材料价格差异=实际数量×（实际价格—标准价格）=（800×0.11）×（140—150）=—880（元）材料数量差异=（实际数量—标准数量）×标准价格=（800×0.11—800×0.1）×150=1200（元）直接材料成本差异=价格差异+数量差异=（—880）+1200=320（元）由于材料实际价格低于标准价格，使材料成本核算下降880元；由于材料实际数量高于标准数量，使材料成本上升1200元，两者相抵，直接材料成本净上升320元，为不利差异。
（2）直接人工成本差异：工资率差异=实际工时×（实际工资率—标准工资率）=（800×5.5）×（3.9—4）=—440（元）人工效率差异=（实际工时—标准工时）×标准工资率=（800×5.5—800×5）×4=1600（元）直接人工成本差异=工资率差异+人工效率差异=（—440）+1600=1160（元）由于实际工资率低于标准工资率，使直接人工成本下降440元；由于实际工时高于标准工时，使直接人工成本上升1600元。
两者相抵，直接人工成本净上升1160元，为不利差异。
（3）变动制造费用差异：变动费用耗费差异=实际工时×（变动费用实际分配率—变动费用标准分配率）=（800×5.5）×（）=—1280（元）变动费用效率差异=（实际工时—标准工时）×变动费用标准分配率=（800×5.5—800×5）×1.2=480（元）变动制造费用差异=变动费用耗费差异+变动费用效率差异（—1280+480）=—800（元）由于变动费用实际分配率低于变动费用标准分配率，使变动制造费下降1280元，由于实际工时高于标准工时，使变动制造费用上升480元。
两者相抵，变动制造费用下降800元，为有利差异。
（4）固定制造费用差异（二因素分析法）生产能量=1000×5=5000（工时）固定制造费用实际数=5000（元）实际产量标准工时=800×5=4000（元）固定费用标准分配率=5000/5000=1（元/工时）固定制造费用耗费差异=固定制造费用实际数—固定制造费用预算数=固定费用实际数—（固定费用标准分配率×生产能量）=5000—（1×5000）=0固定制造费用能量差异=（生产能量—实际产量标准工时）×固定费用标准分配率=（5000—800×5）×1=1000（元）固定制造费用差异=0+1000=1000（元）由于实际固定制造费用与预算数相同，未发生该项费用的耗费差异；但因未能达到应有的能量，使固定制造费用发生闲置，损失额为1000元，属于不利差异。
（5）固定制造费用差异（三因素分析法）固定制造费用耗费差异=0固定制造费用闲置能量差异=（生产能量—实际工时）×固定制造费用标准分配率=（5000—800×5.5）×1=600（元）固定制造费用效率差异=（实际工时—实际产量标准工时）×固定费用标准分配率=（800×5.5—800×5）×1=400（元）固定制造费用差异=0+600+400=1000（元）2、答案:3、答案:（1）各项成本差异：①直接材料价格差异＝（9300/15000－0.60）×15000＝300（元）②直接材料用量差异＝（11250－125×100）×0.6＝－750（元）本月投产完成的约当产量＝35×0.5＋120－30×0.5＝122.5（件）③直接人工效率差异＝（520－122.5×5）×4＝－370（元）④直接人工工资率差异＝520×（3.8－4）＝－104（元）⑤变动制造费用耗费差异＝520×（1092/520－2）＝52（元）⑥变动制造费用效率差异＝2×（520－122.5×5）＝－185（元）⑦固定制造费用耗费差异＝508－550×1＝－42（元）⑧固定制造费用闲置能量差异＝（550－520）×1＝30（元）⑨固定制造费用效率差异＝（520－122.5×4.5）×1＝－31.25（元）（2）期末存货成本：①期末原材料标准成本＝3000＋15000×0.6－11250×0.6＝5250（元）②期末在产品实际产量标准成本＝30×〔60＋0.5×（20＋10＋4.5）〕＋125×100×0.6＋122.5×5×4＋122.5×5×2＋122.5×4.5×1－120×94.5＝2703.75（元）③期末产成品实际产量标准成本＝（120－50）×94.5＝6615（元）期末存货成本＝5250＋2703.75＋6615＝14568.75（元）或：期末存货成本＝期末原材料标准成本＋期末在产品实际产量标准成本＋期末产成品实际产量标准成本＝期末原材料数量×标准价格＋期末在产品数量×标准成本＋期末产成品数量×标准成本＝8750×0.6＋35×（60＋0.5×34.5）＋70×94.5＝14568.75（元）。
4、答案:本题的主要考核点是成本差异的计算。
①直接材料成本差异材料价格差异＝0.22×800×（90－100）＝－1760（元）材料用量差异＝（0.22×800－0.20×800）×100＝1600（元）即由于材料实际价格低于标准价格，使成本下降了1760元，但由于材料用量超过标准，使材料成本上升1600元，两者相抵，直接材料成本净下降160元。
②直接人工成本差异工资率差异＝5.5×800×（3.9－4）＝－440（元）效率差异＝〔（5.5×800）－（5×800）〕×4＝1600（元）即由于实际工资率低于标准，使直接人工成本下降440元，但由于实际耗费工时高于标准，使直接人工成本上升1600元。
两者相加，直接人工成本净上升1160元。
③变动制造费用差异变动制造费用耗费差异＝（5.5×800）×〔4000÷（800×5.5）－（4÷5）〕＝480（元）变动制造费用效率差异＝〔（5.5×800）－（800×5）〕×〔4000÷（5×1000）〕＝320（元）即由于实际制造费用分配率高于标准，使变动制造费用上升480元，由于实际工时高于标准，使变动制造费用上升320元，两者相加，变动制造费用净上升800元。
④固定制造费用差异固定制造费用耗费差异＝6000－6000＝0固定制造费用能量差异＝1000×6－800×6＝1200（元）即未发生固定制造费用耗费差异，但固定制造费用发生闲置，损失1200元。
5、答案:根据题意可知，固定制造费用的标准分配率=3.2/1.6=2（元/小时）（1）二因素分析法的计算结果为：固定制造费用耗费差异=固定制造费用实际数—固定制造费用预算数=固定制造费用实际数—生产能量×固定制造费用的标准分配率=1500—1200×2=—900（元）固定制造费用能量差异=固定制造费用预算数—固定制造费用标准成本=（生产能量—实际产量标准工时）×固定制造费用标准分配率=（1200—500×1.6）×2=800（元）验算：固定制造费用成本差异=实际固定制造费用—标准固定制造费用=1500—500×3.2=—100（元）固定制造费用成本差异=耗费差异+能量差异=（—900）+800=—100（元）（2）三因素分析法的计算结果为：固定制造费用耗费差异=固定制造费用实际数—固定制造费用预算数=固定制造费用实际数—生产能量×固定制造费用的标准分配率=1500—1200×2=—900（元）固定制造费用闲置能量差异=固定制造费用预算—实际工时×固定制造费用标准分配率=（生产能量—实际工时）×固定制造费用标准分配率=（1200—900）×2=600（元）固定制造费用效率差异=（实际工时—实际产量标准工时）×固定制造费用标准分配率=（900—500×1.6）×2=200（元）验算：固定制造费用成本差异=实际固定制造费用—标准固定制造费用=1500—500×3.2=—100（元）固定制造费用成本差异=耗费差异+闲置能量差异+效率差异=（—900）+600+200=—100（元）6.【正确答案】（1）本月购入原材料：标准成本=实际数量×标准价格=4000×42=168000 （元）实际成本=实际数量×实际价格=4000×45=180000 （元）价格差异=实际数量×（实际价格-标准价格）=4000×（45-42）=12000（元）借：材料价格差异12000原材料168000贷：应付账款180000（2）本月领用材料：材料标准用量=实际用量×用量标准=1400×2.5=3500（公斤）应耗材料标准成本=标准用量×标准价格=3500×42=147000（元）实际领用材料标准成本=实际用量×标准价格=3640×42=152880（元）材料数量差异=（实际数量- 标准数量）×标准价格=（3640-1400×2.5）×42=5880（元）借：生产成本147000材料数量差异5880贷：原材料152880（3）月末结转差异借：主营业务成本17880贷：材料价格差异12000材料数量差异5880【该题针对“标准成本差异分析”,“标准成本的账务处理”知识点进行考核】7.【正确答案】(1)单位产品标准成本=12+15+8+3=38(元)(2)材料价格差异=2100×（2.1-2）=210（元）材料数量差异=（2100-600 ×6）×2=-3000（元）本月完成的约当产品为: 576+70×30%-50×50%=572（件）直接人工工资率差异=7360-3×2300=460（元）直接人工效率差异=（2300-572×5）×3=-1680（元）变动制造费用耗费差异= （5100/2300-2）×2300=500（元）变动制造费用效率差异= （2300-572×4）×2=24 （元）固定制造费用耗费差异= 2000-2100×1=-100（元）固定制造费用闲置能量差异=（2100-2300）×1=-200（元）固定制造费用效率差异=（2300-572×3）×1=584 （元）(3)应耗材料标准成本=600 ×12=7200（元）直接人工标准成本=572× 15=8580（元）变动制造费用标准成本=572×8=4576（元）固定制造费用标准成本=572×3=1716（元）合计：22072元实际领料标准成本=2100×2=4200（元）直接人工实际成本7360元变动制造费用实际成本5100 元固定制造费用实际成本2000 元会计分录：借：生产成本22072直接人工工资率差异460变动制造费用耗费差异500变动制造费用效率差异24固定制造费用效率差异584贷：直接人工效率差异1680材料数量差异3000固定制造费用耗费差异100固定制造费用闲置能量差异200原材料4200应付工资7360变动制造费用5100固定制造费用2000(4)结转成本差异借：直接人工效率差异1680材料数量差异3000固定制造费用耗费差异100固定制造费用闲置能量差异200贷：直接人工工资率差异460变动制造费用耗费差异500变动制造费用效率差异24固定制造费用效率差异584材料价格差异210主营业务成本3202（5）计算并结转本月的主营业务成本本月销售产品数量=40+576-60=556（件）已销产品标准成本=556×38=21128（元）本月主营业务成本=21128-3202=17926（元）借：本年利润17926贷：主营业务成本17926(6)期末存货成本原材料期末成本=（50+2100-2100）×2=100（元）在产品期末成本=70×12+70×30%×（15+8+3）=1386（元）产成品期末成本=60×38=2280（元）企业期末存货成本=100+1386+2280=3766（元）。