管理会计2（Management accounting 2）.docVIP

管理会计2（Management accounting 2） Comprehensive exercises of management accounting First, radio questions (1 points per game, 20 points) 1, an enterprise needs 50000 kilograms of material a year, the variable order cost of each order is 25 yuan, the average annual storage cost of unit material is 10 yuan, and the economic batch is (B). A400 kg, B500 kg, C600 kg, D700 kg 2, the profit of the enterprise was 200000 yuan, and the operating leverage coefficient was 1.8 in the next year. The expected turnover rate was 20%, and the profit forecast for the next year was (C). A200000 yuan, B240000 yuan, C272000 yuan, D360000 yuan 3, the cost responsibility of the cost center is the C. A fixed costs, B product costs, C controllable costs, D uncontrollable costs 4, in the cash flow analysis of project investment decision, the concept of operating cost refers to (A). A B cash cost variable cost fixed cost of production cost of C D 5, (C) in the core position of modern management accounting. A responsibility accounting, B planning, control accounting, C forecasting, decision accounting, D standard, cost system 6, a company is known to produce a and B two products, the unit contribution margin is 15% and 20%, respectively, sales of 40% and 60%, weighted average method is calculated, the comprehensive contribution margin is (C). A15% B17.5% C18% D20% 7 (C) is one of the key signs of the formation of modern management accounting. A responsibility accounting, B planning, control accounting C forecasting, decision accounting, D standard, cost system 8, if a certain period according to the variable cost method to calculate the operating profit of 6000 yuan, the yield is 3000, sales of 2000 pieces, the beginning inventory is zero, the fixed manufacturing cost amounted to 3000 yuan, is calculated according to the full cost method of operating profit (D yuan). A1000 B5000 C6000 D7000 9, the profit index PI = 1 + (B). A internal rate of return, B net present value rate, C expected discount r