Exercises for process costing分步成本法练习题
注册会计师-财务成本管理-基础练习题-第十二章产品成本计算-第五节产品成本计算的分步法
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注册会计师-财务成本管理-基础练习题-第十二章产品成本计算-第五节产品成本计算的分步法[单选题]1.某企业只生产一种产品,生产分两个步骤在两个车间进行,第一车间为第二车间提供半成品,第二车间将(江南博哥)半成品加工成产成品。
月初两车间均没有在产品。
本月第一车间投产100件,有80件完工并转入第二车间,月末第一车间尚未加工完成的在产品相对于本步骤的完工程度为60%;第二车间完工50件,月末第二车间尚未加工完成的在产品相对于本步骤的完工程度为50%。
该企业按照平行结转分步法计算产品成本,各生产车间按约当产量法在完工产品和在产品之间分配生产费用。
月末第一车间的在产品约当产量为()件。
A.12B.27C.42D.50正确答案:C参考解析:月末第一车间的广义在产品包括本步骤在产品20件,完工程度60%,本步骤完工但后续在产30件,相对于第一车间的完工程度为100%,则约当产量=20×60%+30×100%=42(件),选项C正确。
[单选题]2.下列成本核算方法中,不利于考察企业各类存货资金占用情况的是()。
A.品种法B.分批法C.逐步结转分步法D.平行结转分步法正确答案:D参考解析:平行结转分步法不计算各步骤在产品的成本,因而不利于考察企业各类存货资金的占用情况,选项D正确。
[单选题]5.在平行结转分步法下,其完工产品与在产品之间的费用分配,是指()两者之间的费用分配。
A.各步骤完工半成品与月末该步骤的在产品B.产成品与月末各步骤尚未加工完成的在产品C.产成品与月末各步骤尚未加工完成的在产品和各步骤已完工但尚未最终完成的产品D.各步骤完工半成品与月末各步骤尚未完工的在产品正确答案:C参考解析:采用平行结转分步法,每一生产步骤的生产费用也要在其完工产品与月末在产品之间进行分配。
但这里的完工产品是指企业最终完工的产成品;这里的某步骤在产品是指该步骤尚未加工完成的在产品和该步骤已完工但尚未最终完成的产品。
成本法考试题及答案
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成本法考试题及答案一、单项选择题(每题2分,共10题)1. 成本法中,下列哪项不是成本的构成要素?A. 材料成本B. 人工成本C. 管理费用D. 销售费用答案:D2. 成本法下,产品的成本计算应遵循的原则是:A. 先进先出原则B. 后进先出原则C. 配比原则D. 权责发生制原则答案:C3. 在成本法中,下列哪项不是直接成本?A. 原材料费用B. 直接人工费用C. 制造费用D. 广告费用答案:D4. 成本法中,间接成本分配的方法不包括:A. 直接人工小时法B. 直接材料成本法C. 机器小时法D. 销售收入比例法答案:D5. 成本法下,产品成本的计算不包括以下哪项?A. 直接材料B. 直接人工C. 制造费用D. 财务费用答案:D二、多项选择题(每题3分,共5题)1. 成本法中,以下哪些因素会影响产品成本的计算?A. 材料价格B. 人工效率C. 生产设备折旧D. 市场销售价格答案:A、B、C2. 成本法下,以下哪些是成本会计的主要任务?A. 成本预测B. 成本决策C. 成本计划D. 成本控制答案:A、B、C、D3. 成本法中,以下哪些属于固定成本?A. 租金B. 管理人员工资C. 原材料费用D. 直接人工费用答案:A、B4. 成本法下,以下哪些方法可用于成本控制?A. 标准成本法B. 预算控制法C. ABC成本法D. 责任成本法答案:A、B、C、D5. 成本法中,以下哪些因素会影响成本分配的合理性?A. 分配基础的选择B. 分配率的确定C. 成本对象的划分D. 成本计算的时间答案:A、B、C三、计算题(每题10分,共2题)1. 某企业生产一种产品,直接材料费用为10000元,直接人工费用为5000元,制造费用为3000元。
请计算该产品的总成本。
答案:总成本 = 直接材料费用 + 直接人工费用 + 制造费用 = 10000元 + 5000元 + 3000元 = 18000元。
2. 企业生产甲产品,本月生产量为1000件,单位产品直接材料成本为10元,单位产品直接人工成本为5元,单位产品制造费用为3元。
注册会计师《财务成本管理》考试题库【3套练习题】模拟训练含答案(第4次)
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注册会计师《财务成本管理》考试题库【3套练习题】模拟训练含答案答题时间:120分钟试卷总分:100分姓名:_______________ 成绩:______________第一套一.单选题(共20题)1.下列有关作业成本法表述错误的是()A.作业成本法可以为价值链分析提供信息支持B.作业成本法不符合企业财务会计准则C.作业成本法为实施责任会计和业绩评价提供了方便D.作业成本法有助于持续降低成本和不断消除浪费。
2.作业动因按一定方法可以分为;业务动因、持续动因和强度动因。
其中,持续动因的假设前提是()。
A.执行一次作业的成本相等B.执行一次作业耗用的时间和单位时间耗用的资源相等C.执行作业的单位时间内耗用的资源是相等的D.执行一次作业耗用的时间是相等的3.适合汽车修理企业采用的产品成本计算方法是()。
A.品种法B.分批法C.逐步结转分步法D.平行结转分步法4.在利用存货模式进行最佳现金持有量决策时,已知最佳现金持有量情况下的交易成本为2000元,全年现金需要量为20万元,每次出售有价证券以补充现金所需的交易成本为500元,则下列说法不正确的是()。
A.全年持有现金的机会成本为4%B.假定现金的流出量稳定不变C.最佳现金持有量现金管理相关总成本为4000元D.按照最佳现金持有量持有现金的全年机会成本为2000元5.企业按弹性预算法编制费用预算,预算直接人工工时为100000小时,变动成本为60万元,固定成本为30万元,总成本费用为90万元;如果预算直接人工工时达到120000小时,则总成本费用为()万元。
A.96B.108C.102D.906.使用成本分析模式确定最佳现金持有量时,持有现金的总成本不包括现金的()。
A.管理成本B.机会成本C.交易成本D.短缺成本7.已知某风险组合的期望报酬率和标准差分别为10%和20%,无风险报酬率为5%,假设某投资者可以按无风险利率取得资金,将其自有资金100万元和借入资金50万元均投资于风险组合,则投资人总期望报酬率和总标准差分别为()。
成本计算基本方法习题答案
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成本计算基本方法习题参考答案一、单选题1.品种法的成本计算对象是( A )。
2.简化分批法与分批法的主要区别是( B )。
3.平行结转分步法在产品的含义是指( D )。
A.本步骤在产品B.最终产成品C.最后步骤在产品D.本步骤在产品和以后步骤在产品及入半成品库尚未最后完工的半成品4.在采用综合逐步结转分步法下,下步骤耗用的上步骤半成品成本应转入下步骤成本明细账中的( D )成本项目。
A.直接材料B.直接人工C.制造费用D.直接材料或自制半成品5.采用分步法,为反映原始成本项目,必须进行成本还原的是( A )。
A.逐步综合结转分步法B.逐步分项结转分步法C.逐步结转D.平行结转6.采用简化分批法下,累计间接费用分配率( C )。
A.只是在各产品之间分配间接费用的依据B.只是在各批产品之间分配间接费用的依据C.既是各批产品之间,也是完工产品和在产品之间分配间接费用依据D.只是完工产品和在产品之间分配间接费用的依据7.采用简化分批法,在产品完工之前,基本生产成本明细账登记的内容是( B )。
A.不登记任何费用B.只登记直接费用和生产工时C.只登记原材料费用D.登记间接费用不登记原始费用8.分批法适用于( A )。
A.小批生产B.大批生产C.大量生产D.多步骤生产9.成本还原是将( D )耗用各步骤半成品的综合成本,逐步分解还原为原始成本项目的成本。
A.广义在产品B.自制半成品C.狭义在产品D.产成品10.分步法中,半成品已经转移,但成本不结转的成本结转方式是( B )。
A.逐步结转分步法B.平行结转分步法C.综合结转分步法D.分项结转分步法11.产品成本计算的分步法是( C )。
12.逐步结转分步法中在产品含义是指( B )。
A.自制半成品B.狭义在产品C.广义在产品D.半成品和产成品13.分步法适用于( D )。
A.单件生产B.大量生产C.大量大批生产D.大量大批多步骤生产14.将上一步骤转入的半成品成本全部记入下一步骤成本计算单的“自制半成品”或“直接材料”成本项目,这种成本结转方式称为( D )。
成本决策相关练习题(doc 10页)(优秀课件)
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第六章成本决策练习题一、单项选择题1.产品定价决策中,常常考虑()。
A.机会成本B.差量成本C.重置成本D.历史成本2.半成品成本中的变动成本属于()。
A.相关成本B.无关成本C.专属成本D.机会成本3.决策中不需要区分相关成本和无关成本,以利润作为最终评价指标的决策方法是()。
A.总额分析法B.差量损益分析法C.线性规划法D.边际分析法4.最佳生产批量决策中的年储存成本的计算公式是()。
A. 单位年储存成本B. 单位年储存成本×生产批量2 2C. 单位年储存成本×生产批量(1—每天领用量)D. 订货批量×单位年储存成本2 每天生产量 25.确定最佳生产批量时,必须考虑调整准备成本,调整准备成本应包括()。
A.清理现场支出B.利息支出C.维修费D.保险费6.在经济决策过程中,因选取某一方案而放弃另一方案所付出的代价或丧失的潜在利益,就是所谓的()。
A.差量成本B.机会成本C.专属成本D.重置成本7.那些由于过去的决策所引起,已经发生并支付过款项的成本属于()。
A.差量成本B.机会成本C.沉没成本D.专属成本8.目前从市场上购买同一项原有资产所需支付的成本,是指()。
A.专属成本B.差量成本C.重置成本D.机会成本9.下列有关差量成本的说法中不正确的是()。
A.差量成本有广义和狭义之分B.广义的差量成本是指两个不同备选方案预计未来成本的差额C.狭义的差量成本是指由于方案本身生产能量利用程度不同而表现在成本方面的差额D.狭义差量成本等于相关变动成本10.在企业生产产品面临采用几种不同工艺方案进行生产的决策中,如果产品的产销量尚不确定,应采用的决策方法是()。
A.总额分析法B.差量损益分析法C.相关成本分析法D.成本无差别点法11.下列决策方法中,能够直接揭示中选的方案比放弃的方案多获得的利润或少发生损失的方法是()。
A.总额分析法B.差量损益分析法C.相关成本分析法D.成本无差别点法12.以差量损益作为最终的评价指标,由差量损益决定方案取舍的决策方法是()。
Exercises for job order costing分批成本法练习题
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Exercises for job order costing:1. A cost-allocation base may be any of the following except aa.cost driver.b.cost pool.c.way to link indirect costs to a cost object.d.nonfinancial quantity.2. A company that manufactures dentures for use by local dentists would usea.process costing.b.personal costing.c.operations costing.d.job costing.3.The first step in the seven-step approach to job costing is toa.select the cost-allocation base to use in assigning indirect costs to the job.b.identify the direct costs of the job.c.identify the job that is the chosen cost object.d.identify the indirect-cost pools associated with the job.ing normal costing rather than actual costing requires that the allocating of indirectmanufacturing costs to work-in-process bea.done on a more timely basis, such as every two weeks rather than every month.b.journalized only at year end when adjusting entries are normally made.c.calculated by using the budgeted rate times actual quantity of allocation base.d.calculated by using the budgeted rate times the budgeted quantity of allocationbase.5.Manufacturing Overhead Controla.represents actual overhead costs incurred.b.has a normal debit balance.c.is a control account with a subsidiary ledger detailing the components ofmanufacturing overhead.d.All of the above6.Which of the following accounts is not classified as an asset?a.Manufacturing Overhead Controlb.Materials Controlc.Work-in-Process Controld.Finished Goods Control7.The costs incurred on jobs that are currently in production but are not yet completewould appear in thea.Materials Control account.b.Finished Goods Control account.c.Manufacturing Overhead Control account.d.Work-in-Process Control account.Answer:1. b2. d3. c4. c5. d6. a7. d。
(精编)成本管理会计相关练习题
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(精编)成本管理会计相关练习题成本管理会计练习题一、名词解释1.经济订货批量2.概率预算3.内部转移价格4.零基预算5.分批成本法6.约当产量比例法7.机会成本8.成本还原9.安全边际10.变动成本计算法11.财务预算12.经济附加值13.直接成本14.产品成本15.直接分配法16.标准成本17.剩余收益18.平行结转分步法19.约当产量比例法二、单项选择题1.下列各项中,其计算结果不等于变动成本率的是()。
A.1-边际贡献率B.1-达到保本点的作业率C.单位变动成本/单价*100% D.变动成本/销售收入*100%2.在变动成本计算法下,产品成本中不包括()。
A.直接材料B.直接人工C.变动制造费用D.固定制造费用3.已知某产品的销售利润率为16%,安全边际率为40%,边际贡献率为()。
A.40% B.6.4%C.2.5% D.56%4.以下说法不正确的是()。
A.没有期初、期末存货的情况下,按完全成本计算法计算的损益与按变动成本计算法计算的损益相等B.没有期初存货、但有期末存货的情况下,按完全成本计算法计算的损益小于按变动成本计算法计算的损益C.在有期初存货、但没有期末存货的情况下,按完全成本计算法计算的损益小于按变动成本计算法计算的损益D.即使期初存货与期末存货数量相等,按完全成本计算法计算的损益与按变动成本计算法计算的损益也不一定相等5.如果所制定的标准成本符合企业的实际情况,且成本差异不大,()。
A.每月的成本差异按标准成本的比例在销售成本、产成品和在产品之间分摊B.每月将成本差异全部结转到销售成本中去C.成本差异累积到年终时,按比例分摊到销售成本、产成品和在产品成本D.成本差异累积到年终时,全部结转到销售成本上去6.在生产设备最优利用的决策中,关键是计算分析不同类型设备之间产品加工批量的()。
A.最优生产批量B.生产准备成本C.储存成本D.成本平衡点7.产品或劳务处于完全的市场竞争条件下,并有客观的市价可供采用,各责任中心之间转让的产品或劳务应()。
注册会计师财务成本管理:产品成本计算题库考点(题库版)
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注册会计师财务成本管理:产品成本计算题库考点(题库版)1、单选适合汽车修理企业采用的产品成本计算方法是()。
A.品种法B.分批法C.逐步结转分步法D.平行结转分步法正确答案:B参考解析:选项A品种法,它适用于大批(江南博哥)、大量单步骤生产的企业。
显然,汽车修理企业不会出现大批、大量同一毛病的汽车;选项C、D均为分步法,它适用于大批、大量、多步骤生产,而汽车修理企业不是这类企业;只有选项B才符合题意。
因为,汽车修理业一般属于小批单件生产,所以适合采用分批法计算成本2、多选下列关于业务动因、持续动因和强度动因的表述中,正确的有()。
A.业务动因通常以执行的次数作为作业动因B.持续动因是指执行一项作业所需的时间标准C.以持续动因为分配基础,某产品应分配的作业成本=(归集期内作业总成本/归集期内总作业时间)×该产品耗用的作业次数D.以业务动因为基础,某产品应分配的作业成本=(归集期内作业总成本/归集期内总作业次数)×该产品耗用的作业次数正确答案:A, B, D参考解析:以持续动因为分配基础,某产品应分配的作业成本=(归集期内作业总成本/归集期内总作业时间)×该产品耗用的作业时间,所以选项C不正确。
3、多选选择完工产品与在产品的成本分配方法时,应考虑的条件包括()。
A.在产品数量的多少B.各月在产品数量变化的大小C.各项费用比重的大小D.定额管理基础的好坏正确答案:A, B, C, D参考解析:生产成本在完工产品与在产品之间的分配,在成本计算工作中是一个重要而又比较复杂的问题。
企业应当根据在产品数量的多少、各月在产品数量变化的大小、各项费用比重的大小以及定额管理基础的好坏等具体条件,选择既合理又简便的分配方法。
4、单选在作业成本法下,引起作业成本增加的驱动因素称为()。
A.资源成本动因B.作业成本动因C.数量动因D.产品动因正确答案:A参考解析:成本动因分为两种:(1)资源成本动因动因,即引起作业成本增加的驱动因素;(2)作业动因,即引起产品成本增加的驱动因素。
财务成本管理 产品成本计算练习题
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财务成本管理产品成本计算练习题一、单项选择题1、在以下各种成本计算方法中,产品成本计算不定期,一般也不存在完工产品与在产品之间费用分配问题的是()。
A、平行结转分步法B、逐步结转分步法C、分批法D、品种法2、如果各月末在产品数量变动较大,但制定了比较准确的消耗定额,生产费用可以在完工产品和月末在产品之间用定额消耗量或定额费用作比例分配。
则完工产品和在产品成本分配适用的分配方法是()。
A、约当产量法B、在产品按定额成本计算C、定额比例法D、在产品成本按年初数固定计算3、甲、乙两种产品共同耗用的原材料费用共计为62400元,按原材料定额成本比例分配。
甲、乙产品的定额消耗量分别为528公斤、512公斤,原材料单价为50元。
据此计算的原材料费用分配率为()。
A、60B、1.2C、0.024D、504、某公司生产联产品甲和乙。
3月份发生加工成本100万元。
甲和乙在分离点上的销售价格总额为500万元,其中甲产品的销售价格总额为300万元,若采用售价法分配联合成本,则乙产品成本为()万元。
A、60B、40C、50D、305、A车间生产甲产品,月初在产品成本为12000元,本月发生生产费用200000元,月末在产品成本已经确定为80000元,那么本月完工产品成本为()元。
A、292000B、132000C、232000D、2820006、某企业为大量大批的单步骤生产的企业,在计算产品成本时可采用的成本计算方法是()。
A、平行结转分步法B、逐步结转分步法C、分批法D、品种法7、不考虑辅助生产内部相互提供的劳务量,即不经过辅助生产费用的交互分配,直接将各辅助生产车间发生的费用分配给辅助生产以外的各个受益单位或产品的方法是()。
A、直接分配法B、交互分配法C、计划分配法D、间接分配法8、某公司生产A产品经过三个生产步骤,其中第一生产步骤生产甲半成品,第二步骤将甲半成品加工为乙半成品,第三步骤将乙半成品加工为A产品。
企业没有设置半成品库。
自考《成本会计》章节习题:分步成本法
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自考《成本会计》章节习题:分步成本法自考《成本会计》章节习题:分步成本法通过试题的练习能够帮助考生们及时掌握所学知识点,以下是店铺搜索整理的一份自考《成本会计》章节习题:分步成本法,供参考练习,预祝考生们考出自己理想的成绩!想了解更多相关信息请持续关注我们店铺!第五章分步成本法一、单项选择题1.下列各种分步法中,半成品成本不随实物转移而结转的方法是()。
A.按计划成本综合结转分步法B.按实际成本综合结转分步法C.分项结转分步法D.平行结转分步法2.采用平行结转分步法,第二生产步骤的广义在产品不包括()。
A.第一生产步骤正在加工的在产品B.第二生产步骤正在加工的在产品C.第二生产步骤完工入库的半成品D.第三生产步骤正在加工的在产品3.需要进行成本还原的分步法是()。
A.综合结转分步法B.平行结转分步法C.分项结转分步法D.逐步结转分步法4.下列方法中,属于不计算半成品成本的分步法是()。
A.逐步结转分步法B.平行结转分步法C.综合结转分步法D.分项结转分步法5.成本还原分配率的计算公式是()。
A.本月库存商品成本合计本月库存商品所耗半成品费用B.本月所产半成品成本合计本月库存商品所耗该种半成品费用C.本月库存商品所耗半成品费用本月库存商品成本合计D.本月库存商品所耗上一步骤半成品费用本月所产该种半成品成本合计6.逐步结转分步法,按照半成品成本在下一步骤成本明细账中的反映方法,可以分为()。
A.综合结转分步法和平行结转分步法B.平行结转分步法和分项结转分步法C.实际成本结转分步法和计划成本结转分步法D.综合结转分步法和分项结转分步法7.某产品由四个生产步骤组成,采用逐步结转分步法计算产品成本,需要进行成本还原的次数是()。
A.5次B.4次C.3次D.2次8.分步法适用于()。
A.单件小批生产B.大量大批生产C.大量大批多步骤生产D.单步骤生产9.在平行结转分步法下,在完工产品与在产品之间分配费用,是指()。
产品成本计算练习(给学生)
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产品成本计算方法练习一、单项选择题1.适合汽车修理企业采用的成本计算方法是()。
A.品种法B.分批法C.逐步结转分步法D.平行结转分步法2.在大量大批且为单步骤生产情况下,产品成本的计算方法一般是()。
A.品种法B.分步法C.逐步结转分批法D.平行结转分步法3.在下列方法中,属于不计算半成品成本的分步法是()。
A.平行结转法B.综合结转法C.分项结转法D.逐步结转法4.采用平行结转分步法时,完工产品与在产品之间的费用分配是()。
A.各生产步骤完工半成品与月末加工中在产品之间费用的分配B.各步骤产成品与各步骤在产品之间的费用分配C.产成品与月末各步骤尚未加工完成的在产品和各步骤已完工但尚未最终完成的产品D.产成品与月末加工中在产品之间的费用分配6.下列各种产品成本核算方法,适用于单件、小批生产的是( )。
A.品种法 B.分批法C.逐步结转分步法D.平行结转分步法7.下列各种产品成本计算方法,适用于大量大批多步骤生产,且需要计算半成品成本的是()。
A.品种法B.分批法C.逐步结转分步法D.平行结转分步法8.下列各项中,属于品种法特点的是( )。
A.分品种、分批别、分步骤计算产品成本B.分品种、分批别、不分步骤计算产品成本C.分品种、不分批别、不分步骤计算产品成本D.不分品种、分批别、分步骤计算产品成本14.产品成本计算不定期,一般也不存在完工产品与在产品之间费用分配问题的成本计算方法是()。
A.平行结转分步法B.逐步结转分步法C.分批法D.品种法15.针对每月发生的各项间接计入费用,不是按月在各批产品之间进行分配,而是在产品完工时,在各批完工产品之间进行分配的方法是()。
A.平行结转分步法B.逐步结转分步法C.简化分批法D.品种法16.甲产品在生产过程中,需经过二道工序,第一道工序定额工时2小时,第二道工序定额工时3小时。
期末,甲产品在第一道工序的在产品40件,在第二道工序的在产品20件。
作为分配计算在产品加工成本(不含原材料成本)的依据,其期末在产品约当产量为()件。
成本管理会计练习chap06
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Chapter 61. Process costing accumulates costs by processing departments rather than by jobs.2. In parallel processing, each unit must pass through one process before they can be worked on in later processes.3. The same equivalent units figure is used for both materials and conversion costs in process costing.4. The output of process costing are homogeneous products.5. When computing the cost per equivalent unit, it is not necessary to consider the percentage completion of the units in beginning inventory under the weighted-average method.6. Equivalent production expresses all activity of the period in terms of partially completed units.7. When units pass through more than one process, the units transferred from Department 1 equals the units completed in Department 2.8. When units pass through more than one process, and the units transferred are transferred from Department 1 to 2, the entry to record this transfer involves a debit to Work in Process.9. Department 3, the last processing department, receives goods produced in previous departments. The costs transferred into Department 3 are treated as materials costs added at the end of the process.10. The FIFO method is more useful for cost control when the costs of manufacturing inputs fluctuate from period to period.11. Process costing would be most appropriate for which of the following?a. oil refiningb. custom furniturec. t-shirt printingd. food catering12. The cost of production report: a. provides information about the physical units processed by the departmentb. provides information about the manufacturing costs incurred by the departmentc. both a and cd. none of the above13. Which method considers the percentage of completion of ending work-in-process inventory?a. weighted averageb. FIFOc. both weighted average and FIFOd. percentage of completion is not calculated for ending work-in-process inventory14. The cost of units finished at the last department will flow from work in process to:a. cost of goods soldb. finished goodsc. work in processd. sales15. Assuming the balance in beginning work-in-process inventory was zero and the ending working process inventory is 25% complete with respect to conversion costs. The number of equivalent units of production with respect to conversion costs under the weighted average method would be: a. less than the units started in the periodb. less than the units completedc. the same as the units startedd. the same as the units completed16. The Lockhart Company uses the weighted average method. The beginning work in process consists of 10,000 units (100% completed as to materials and 50% complete as to conversion costs). The number of units completed was 100,000. The ending work in process consists of 15,000 units (100% complete as to materials and 20% complete as to conversion costs). The equivalent units of production for conversion costs was:a. 150,000b. 110,000c. 103,000d. 108,00017. The Lockhart Company uses the weighted average method. The beginning work in process consists of 10,000 units (100% completed as to materials and 50% complete as to conversion costs). The number of units completed was 100,000. The ending work in process consists of 15,000 units (100% complete as to materials and 20% complete as to conversion costs). The units started during the period was:a. 95,000b. 100,000c. 105,000d. 115,00018. Dino Manufacturers uses the weighted average method in its costing system. The following information19. Dino Manufacturers uses the weighted average method in its costing system. The following information20. Garcia Company uses the weighted average method in its costing system. For the month of May in the Assembly Department, the equivalent units for conversion costs amounted to 35,000. There were 5,000 units in beginning work-in-process that were 50% complete. During the month, 33,000 units were started and 31,400 were completed and transferred. The ending work in process:a. consist of 3,600 unitsb. consist of 6,600 unitsc. consist of 5,000 unitsd. consist of 7,000 units。
成本与管理会计英文版第十五版课后练习题含答案
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Cost and Management Accounting English Version 15th Edition Exercise Questions with Answers Cost and management accounting is a crucial aspect of any business organization. It is a process that involves collecting, analyzing, and interpreting financial information to help companies make informed decisions. The 15th edition of Cost and Management Accounting focuses on the principles, techniques, and practices that are important inanalyzing costs in a manufacturing and service environment.In this article, we will provide a series of exercise questions with answers from the 15th edition of Cost and Management Accounting.Exercise Questions1.Expln the difference between actual and normal capacity.2.Describe the different types of cost behavior: fixed,variable, and semi-variable.3.What is cost-volume-profit analysis? How can this analysisbe used to make decisions?4.What are the different methods for allocating overhead costs?Which method is most appropriate in a particular situation?5.Expln the difference between job-order costing and processcosting.6.What is activity-based costing? How can it be used toimprove decision-making?7.Define cost of goods manufactured and cost of goods sold.8.What is the difference between job costing and processcosting?9.Expln the difference between direct materials, direct labor,and manufacturing overhead.10.How can a company use budgeting to plan, control, andevaluate performance?Answers1.Actual capacity refers to the maximum amount of goods orservices a company can produce in a given period, while normal capacity is the expected capacity level given typical business conditions.2.Fixed costs remn constant regardless of the level ofactivity, while variable costs change in proportion to changes in activity levels. Semi-variable costs have both fixed and variable cost components.3.Cost-volume-profit analysis is a tool used to understand howchanges in volume, price, and costs affect a company’s profits.It can be used to make decisions regarding pricing, product mix, and cost reduction strategies.4.The different methods for allocating overhead costs includedirect labor hours, direct labor cost, machine hours, andactivity-based costing. The most appropriate method depends on the nature of the costs and the activities being performed.5.Job-order costing is used for unique, customized products orservices, while process costing is used for mass-produced products or services that are identical.6.Activity-based costing is a costing method that identifiesall the activities that go into producing a product or service and assigns costs based on the activities. It can be used to improvedecision-making by providing more accurate cost information andidentifying areas where costs can be reduced.7.Cost of goods manufactured is the total cost of producinggoods, including direct materials, direct labor, and manufacturing overhead. Cost of goods sold is the cost of the goods that havebeen sold during a period.8.The mn difference between job costing and process costing isthe type of product being produced. Job costing is used for unique, customized products, while process costing is used for mass-produced products.9.Direct materials are the materials that go into a product,such as raw materials or components. Direct labor is the cost ofthe workers directly involved in producing the product.Manufacturing overhead includes all other costs that are necessary for producing a product, such as utilities, rent, and equipmentmntenance.10.Budgeting can be used to plan, control, and evaluateperformance. By setting targets and monitoring actual performanceagnst those targets, a company can identify areas where it needsto make changes to achieve its goals.In conclusion, cost and management accounting is a critical aspectof business decision-making. The 15th edition of Cost and Management Accounting provides a comprehensive overview of the principles, techniques, and practices that are essential for analyzing costs in amanufacturing and service environment. These exercise questions and answers can be used to reinforce your understanding and test your knowledge.。
CMA考试新考纲(官方)-part one 3 (1)
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成本动因
Cost Drivers
作业成本动因 – 关注营运,图表1C-3 数量成本动因 – 关注产出,图表1C-4 结构成本动因 – 基于整体战略,规模,经验水平,技术和 复杂度 执行成本动因 – 员工参与,生产过程设计,供应商关系 Activity-based cost drivers - focus on operation, Figure 1C-3, page 201 Volume-based cost drivers – focus on output, Figure 1C-4, page 202 Structural cost drivers – based on overall strategy, scale, experience level, technology, and complexity Executional cost drivers – workforce involvement, production process design, supplier relationships
市场基础法
Market-based Methods of Allocation Joint Costs to Joint Products
Sales value at split-off method – example, page 211
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联产品和副产品成本法 Joint Product and By-Product Costing 市场基础法
All joint cost considered manufacturing cost should be allocated to joint products
成本法应用练习题.doc
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成本法应用练习题一、选择题1、运用成本法评估所得价格时,通常称作(B )A、成本价格B、积算价格C、购买价格D、收益价格2、对坐落在市中心的明代古建筑群运用成本法估价时,宜采用( A )A、重置成本B、重建成本C、完全成本D、实际成本3、从卖方的角度看,成本法的理论依据是( A )A、成本费用价值论B、替代原理C、效用价值论D、预期原理4、在成本法求取折旧中,采用( A )更符合实际情况A.有效经过年数 B.实际经过年数C.剩余经过年数 D.自然经过年数5、采用成本法评估地价时,可以列入土地取得费的是( C )A、耕地补偿费、青苗补偿费、土地平整费B、耕地补偿费、拆迁费、土地平整费C、耕地补偿费、青苗补偿费、拆迁费D、青苗补偿费、拆迁费、土地平整费6、城市中需拆迁而未拆迁的土地的价格称为( C) .A. 生地价B. 熟地价C. 毛地价D. 拆迁补偿安置价7、某住宅小区附近新建了一座酿酒厂,由此引起的该住宅小区房地产价值贬值属于(C )。
A、物质折旧B、功能折旧C、经济折旧D、会计折旧8、评估房地产投保火灾险时的保险价值,通常包括(C )。
A、重置成本+土地使用权价值B、重置成本+土地使用权价值+重置期间的经济损失C、有可能遭受火灾损毁的建筑物价值+可能的连带损失D、建筑安装工程费+建造期间的经济损失9、建筑物的经过年数有实际经过年数和有效经过年数, 它们之间关系为( D ).A、有效经过年数等于实际经过年数B、有效经过年数短于实际经过年数C、有效经过年数长于实际经过年数D、有效经过年数可能长于或短于实际经过年数10、某建筑物建于1983年,其经济寿命为60年,2003年时对该建筑物进行估价,根据现场勘察认定,该建筑物保养较差,则其剩余经济寿命最可能为( A )A、30B、40C、50D、6011、某建筑物的建筑面积为200平方米,有效经过年数为12年,重置价格为每平方米800元,建筑物经济寿命为40年,残值率为2%,则运用直线法计算该建筑物的现值为( C )万元。
ABC成本分析练习题(Solution additional exercise ABC)
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Exercise on Traditional cost systems and ABCGiven:Costs Per Unit X21 Y37Direct labor hours used 100.000 300.000Direct labor cost €1.000.000 €4.500.000Number of times handled 40.000 20.000Number of parts 12.000 8.000Number of design changes 2.000 1.000Number of product setups 8.000 6.000Activity Activity CostsHandling €3.000.000Number of parts 2.400.000Design changes 3.300.000Setups 2.800.000Total €11.500.000Direct material X21: €120Direct material Y37: €140Required:(a)Determine unit costs using a traditional system based on direct labor hours(b)Determine unit costs using ABC(c)Which is more accurate? Explain.(d)Determine the product price under a) and b) if a 25% mark-up price system isused. What do you recommend regarding its pricing?(e) What product-level changes do you suggest on the basis of the ABC analysis?Who would be involved n bringing about your suggested changes?Solution: (a)Manufacturing support cost driver rate= + = € . . . € , 1 15 0 00 0 0 1 0 02 8 7 5 p e r d i r e c t l a b o r h o u r .Costs Per UnitProduct X21 Product Y37Direct materials cost €120,00€140,00Direct labor cost 2 × €10 20,003 × €15 45,00Manufacturing support cost €28,75 × (100.000÷50.000) 57,50€28,75 × (300.000÷100.000)86,25Unit cost€197,50€271,25(b)Costs Allocated to Products Activity Activity Costs Cost Driver Quantity Cost DriverRate X21 Y37Handling€3.000.000 60.000 5050 × 40.00050 × 20.000Number of parts2.400.000 20.000120 120 × 12.000120 × 8.000Design changes3.300.0003.000 1.100 1.100 × 2.000 1.100 × 1.000Setups2.800.000 14.000 200200 × 8.000 200 × 6.000Total €11.500.000€7.240.000 €4.260.000Costs Per UnitX21 Y37Direct materials cost€120,00€140,00Direct labor cost20,00 45,00Manufacturing support cost €7.240.000 ÷ 50.000 144,80€4.260.000 ÷ 100.00042,60Unit cost€284,80€227,60(c) Activity-based costing produces more accurate estimates of job costs because it takes into account the cost drivers that give rise to support costs.(d) Cost-based Prices Product X21 Product Y37Traditional costing1,25 × unit costs in part (a) €246,88 €339,06Activity-based costing1,25 × unit costs in part (b) €356,00 €284,50If Endo plans to continue to use cost-based pricing., it should use activity-based costs as the basis for its markups. Note X21’s current price is not even covering its manufacturing costs as determined using activity-based costing, Conversely, Y37 may be overpriced. Endo should consider raising X21’s price and could consider lowering Y37’s price if competitors are selling the same product for a lower price.(e)The company sells half as many X21’s as Y37’s. but X21 has twice as manydesign changes and 50% more parts. These facts suggest that the company can explore ways to reduce the number of design changes and the number of parts, Management accountants would be involved in developing and communicating the cost of design changes and parts proliferation; design engineers would be directly involved in studying different designs and trying to reduce the number of parts. In addition, sales staff who communicate with customers could make greater efforts to understand customer needs and convey this information to the design engineers.Customer profitability analysisGiven:Assume now that the- Company’s current selling prices are: X21 = €300 & Y37 = €350- Company has two major customers (A & B)Selling and distribution activities CostsTraveling to customers €600.000Delivering to customers €5.000.000Serving customers €400.000Total €6.000.000Customer A Customer BSales X21 5.000 items 45.000 itemsSales Y37 70.000 items 30.000 itemsTotal sales 75.000 items 75.000 items# visits 12 188# deliveries 500 2.000# customer calls 200 1.800Requested:(a)What is the customer profitability under the traditional cost system? The traditionalcost system allocates selling and distribution costs based on sales items.(b)What is the customer profitability under ABC?(c)Explain the results and discuss possible actions to improve customer profitability.Solution:(a)Tradional cost system:Allocation of selling & distribution costs: €6.000.000 / 150.000 items = €40 per itemCustomer A Customer BSalesSales X21 €300 * 5.000 = €1.500.000 €300 * 45.000 = €13.500.000 Sales Y37 €350 * 70.000 = €24.500.000 €350 * 30.000 = €10.500.000 Total sales = 26.000.000 = 24.000.000Cost of salesCosts X21 €197.5 * 5.000 = €987.500 €197.5 * 45.000 = €8.887.500 Costs Y37 €271.25 * 70.000 = €18.987.500 €271.25 * 30.000 = €8.137.500 Total costs = 19.975.000 = 17.025.000Result sales = 6.025.000 = 6.975.000Allocation of selling & distribution costs €40 per item * 75.000 items= 3.000.000€40 per item * 75.000 items= 3.000.000Profit per customer = 3.025.000 = €3.975.000Profit margin 3.025.000/26.000.000= 11,63% 3.975.000/24.000.000= 16,56%(b)CPA based on the ABC system:Allocation of distribution costs:Kostengroep Kosten activiteit Cost driver Cost driver rate Traveling to customers €600.000 200 visits €3.000 per visit Delivering to customers €5.000.000 2.500 deliveries €2.000 per delivery Serving customers €400.000 2.000 calls €200 per callCustomer A Customer BSalesSales X21 €300 * 5.000 = €1.500.000 €300 * 45.000 = €13.500.000 Sales Y37 €350 * 70.000 = €24.500.000 €350 * 30.000 = €10.500.000 Total sales = 26.000.000 = 24.000.000Cost of salesCosts X21 €284.80 * 5.000 = €1.424.000 €284.80 * 45.000 = €12.816.000 Costs Y37 €227.60 * 70.000 = €15.932.000 €227.60 * 30.000 = €6.828.000 Total costs = 17.356.000 = 19.644.000Result sales = 8.644.000 = 4.356.000 Allocation ofdistribution costsTraveling to customers €3000 per vist * 12 visits= 36.000 €3000 per visit * 188 visits= 564.000Delivering to customers €2000 per del.* 500 deliveries= 1.000.000€2000 per del. * 2000 deliveries= 4.000.000Serving customers €200 per call * 200 calls= 40.000€200 per call * 1800 calls= 360.000Total allocation = 1.076.000 = 4.924.000 Profit per cutomer = 7.568.000 = (€568.000)Profit margin 7.568.000/26.000.000= 29,11% (568.000)/24.000.000 = (2,36%)(c)Suggestions:i.Based on the ABC system, we conclude that product Y37 (€350 – €227,6 = €122,4) ismore profitable than product X21 (€300 – €284,8 = €15,2). Customer A mainlypurchases product Y37, customer B purchases both products but especially the less profitable product X21.Possible actions:1.Stimulate customer B to purchase more Y37 and less X21(different productmix)2.Increase profitability of X21a.Increase price of X21 (but: willingness of customers to pay more?)b.Reduce costs (especially: handling & number of parts)ii.Under current prices (€300 and €350) both products are profitable. So besides the costs of the products, the selling and distribution costs are important. The traditional cost system assigns these costs based on the number of items sold. As both customers buy 75,000 items, the traditional cost system assigns the same amount of sales and distribution costs to both customers. The ABC system shows that this allocation is unfair. Customer B requires far more support (i.e. number of visits, number of calls and number of deliveries) than customer A. The ABC system shows that it costsalmost five times more to serve customer B than customer A. Especially the number of deliveries is very costly.Possible actions:1.Convince customer B to ask for less deliveries (no JIT)2.Let customer B pay for extra deliveries (e.g. €2000 per delivery)3.Reduce delivery costs by outsourcing this activity to a third company who isable to deliver this service at a reduced price。
成本法的考试试题(doc 10页)
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成本法的考试试题(doc 10页)详细情况一、单选题:1、成本法中的“成本”不是通常意义上的成本,而是()。
A.价格B.利润C.生产费用D.劳动价值A B C D你的答案:标准答案:a本题分数: 1.22 分,你答题的情况为错误所以你的得分为0 分解析:成本法中的“成本”不是通常意义上的成本(不含利润),而是价格(包含利润)。
2、下列各类房地产中,特别适用于成本法估价的是()。
(2006年试题)A.某标准厂房B.某酒厂厂房C.某待出让土地D.某写字楼A B C D你的答案:标准答案:b本题分数: 1.22 分,你答题的情况为错误所以你的得分为0 分解析:3、特殊工业厂房适宜采用的估价方法是()。
(2001年试题)A.成本法B.假设开发法C.收益法D.比较法A B C D你的答案:标准答案:a本题分数: 1.22 分,你答题的情况为错误所以你的得分为0 分解析:特殊工业厂房是有特殊设计或是针对个别用户的特殊需要而开发建设的房地产,很少发生交易。
4、新开发的房地产、旧的房地产、在建工程、计划开发建设的房地产,都可运用()进行估价。
A.市场法B.收益法C.假设开发法D.成本法A B C D你的答案:标准答案:d本题分数: 1.22 分,你答题的情况为错误所以你的得分为0 分解析:5、单纯的建筑物或其装饰装修部分,通常采用()估价。
A.市场法B.收益法C.假设开发法D.成本法A B C D你的答案:标准答案:d本题分数: 1.22 分,你答题的情况为错误所以你的得分为0 分解析:6、现实中的房地产价格、特别是具体一宗房地产价格,直接取决于其(),成本的增加一定要对()增大有所作用才能构成价格。
A.花费的成本B.效用C.市场价值D.投资价值A B C D你的答案:标准答案:b本题分数: 1.22 分,你答题的情况为错误所以你的得分为0 分解析:现实中的房地产价格、特别是具体一宗房地产价格,直接取决于其效用,成本的增加一定要对效用的增大有所作用才能构成价格。
成本管理会计相关练习题
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成本管理会计相关练习题成本治理会计练习题一、名词说明1.经济订货批量2.概率预算3.内部转移价格4.零基预算5.分批成本法6.约当产量比例法7.机会成本8.成本还原9.安全边际10.变动成本运算法11.财务预算12.经济附加值13.直截了当成本14.产品成本15.直截了当分配法16.标准成本17.剩余收益18.平行结转分步法19.约当产量比例法二、单项选择题1.以下各项中,其运算结果不等于变动成本率的是〔〕。
A.1-边际奉献率B.1-达到保本点的作业率C.单位变动成本/单价*100% D.变动成本/销售收入*100%2.在变动成本运算法下,产品成本中不包括〔〕。
A.直截了当材料B.直截了当人工C.变动制造费用D.固定制造费用3.某产品的销售利润率为16%,安全边际率为40%,边际奉献率为〔〕。
A.40% B.6.4%C.2.5% D.56%4.以下说法不正确的选项是〔〕。
A.没有期初、期末存货的情形下,按完全成本运算法运算的损益与按变动成本运算法运算的损益相等B.没有期初存货、但有期末存货的情形下,按完全成本运算法运算的损益小于按变动成本运算法运算的损益C.在有期初存货、但没有期末存货的情形下,按完全成本运算法运算的损益小于按变动成本运算法运算的损益D.即使期初存货与期末存货数量相等,按完全成本运算法运算的损益与按变动成本运算法运算的损益也不一定相等5.假如所制定的标准成本符合企业的实际情形,且成本差异不大,〔〕。
A.每月的成本差异按标准成本的比例在销售成本、产成品和在产品之间分摊B.每月将成本差异全部结转到销售成本中去C.成本差异累积到年终时,按比例分摊到销售成本、产成品和在产品成本D.成本差异累积到年终时,全部结转到销售成本上去6.在生产设备最优利用的决策中,关键是运算分析不同类型设备之间产品加工批量的〔〕。
A.最优生产批量B.生产预备成本C.储存成本D.成本平稳点7.产品或劳务处于完全的市场竞争条件下,并有客观的市价可供采纳,各责任中心之间转让的产品或劳务应〔〕。
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Exercises for process costing:
Use the following information for questions 1–10.
Top That manufactures baseball-style hats. Material is introduced at the beginning of the process in the Cutting Department. Conversion costs are incurred (and allocated) uniformly throughout the process. As the cutting of material is completed, the pieces are immediately transferred to the Sewing Department. Data for the Cutting Department for the month of February 2009 follow:
Work in process, January 31 — 50,000 units
100% complete for direct materials; 40% completed for conversion costs
actual costs of direct materials, $70,500; actual costs of conversion, $34,050
Units started during February, 225,000
Units completed during February 200,000
Work in process, February 28 75,000 units
100% complete for direct materials; 20% completed for conversion costs Direct materials added during February [actual costs]$342,000
Conversion costs added during February [actual costs]$352,950
1.Assuming Top That uses the weighted-average method to account for inventories, the
equivalent units of work for the month of February are
Direct Materials Conversion Costs
a. 225,000 225,000
b. 200,000 200,000
c. 275,000 215,000
d. 225,000 200,000
2.Assuming Top That used the weighted-average method to account for inventories, the
cost per equivalent whole unit produced during February is
a. $3.30.
b. $3.55.
c. $3.77.
d. $4.00.
3.Assuming Top That uses the weighted-average method to account for inventories, the
assignment of costs to work in process at the end of February is
a. $300,000.
b. $266,250.
c $166,525.
d. $139,500.
4.If Top That uses the first-in, first-out (FIFO) method to account for inventories, the
equivalent units of work for the month of February are
Direct Materials Conversion Costs
a. 225,000 225,000
b. 225,000 195,000
c. 275,000 200,000
d. 200,000 195,000
5.If Top That uses the FIFO method to account for inventories, the costs per equivalent
unit for February are
Direct Materials Conversion Costs
a. $1.50 $1.76
b. $1.83 $1.72
c. $1.71 $1.81
d. $1.52 $1.81
6.Assuming Top That uses the first-in, first-out (FIFO) method to account for
inventories, the assignment of costs to units completed and transferred to the Sewing Department during February is
a. $658,350.
b. $636,450.
c. $666,000.
d. $652,000.
Answer:
1.DM = 50,000 + 225,000 = 275,000 EU
CC = 200,000 + .20(75,000) = 215,000 EU
2. 342,000 + 70,500/275,000 = $1.50/unit for Materials
352,950 + 34,050/215,000 = $1.80/ unit for Conversion Cost
$1.50 + $1.80 = $3.30
3. 75,000 ⨯ 1.50 = $112,500
75,000 ⨯ .2 ⨯ 1.80 = 27,000
$139,500
4. Materials = 225,000 EU (number of units started)
Conversion Cost
BI 50,000 ⨯ .6 = 30,000
S&C = 150,000
EI 75,000 ⨯ .2 = 15,000
195,000
5. 342,000/225,000 = $1.52/unit for Materials
352,950/195,000 = $1.81/unit for Conversion Cost
6. Beginning Work in Process $104,550
To complete Beginning Work in Process 50,000 ⨯ .6 ⨯ 1.81 54,300
$158,850
Started & Completed 150,000 ⨯ 3.33 499,500
Transferred to Sewing $658,350
Answer: 1.C 2.A 3. D 4. B5. D 6. A。