《管理会计》课程试卷及标准答案（Management accounting course papers and standard answers）.docVIP

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《管理会计》课程试卷及标准答案（Management accounting course papers and standard answers）.doc

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《管理会计》课程试卷及标准答案（Management accounting course papers and standard answers）

《管理会计》课程试卷及标准答案（Management accounting course papers and standard answers） Management accounting examination questions A single choice (the following is only one with the correct answer. Put the number of your answer in English capital letters in brackets of each question. This kind of problem a total of 10 points, 1 points every day. Do not choose the wrong, or more, the items are not scoring) 1. management accounting takes () as its main body to carry out its management activities. A. shareholder, B. enterprise, C. creditor, D. tax authority 2. the depreciation, insurance and property taxes of the plant and equipment are () A. binding B. discretionary fixed cost fixed cost C. mixed costs above D. are wrong 3., the relationship between the contribution rate and the variable cost ratio is two The higher the variable cost rate of A., the higher the contribution rate The higher the variable cost rate of B., the lower the contribution rate There is no relation between the C. variable cost rate and the contribution rate of two The variable cost rate of D. is the reciprocal of the contribution contribution rate 4. the margin of safety is equal to the margin of safety divided by () A. breakeven point sales B. current sales C. price survey D. breakeven point sales 5. the low point in the high-low point method of mixed cost decomposition refers to A. costs the smallest sum of points, B., the smallest point of unit cost C. traffic, the smallest point, D., the minimum point of cost and traffic 6. the prerequisite for variable cost calculation is () A. cost, production analysis, B. cost performance analysis, C. costing results, D. cost, economic use classification 7. the target profit of Shanghai Shanghai company in 1999 is 400 thousand yuan, and the estimated fixed cost is 230 thousand yuan, the unit variable cost is 210 thousand yuan, and the estimated sales volume is 20000 units. The company should set the product price as (RMB) yuan. A.21 B.31.50 C.52.50 D.10.50 8. an enter