南开10秋学期《高级管理会计》在线作业（Nankai 10 fall semester advanced management accounting online homework）.docVIP

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南开10秋学期《高级管理会计》在线作业（Nankai 10 fall semester advanced management accounting online homework）.doc

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南开10秋学期《高级管理会计》在线作业（Nankai 10 fall semester advanced management accounting online homework）

南开10秋学期《高级管理会计》在线作业（Nankai 10 fall semester advanced management accounting online homework） Nankai University 10 autumn semester senior management accounting online homework Radio examination 1. the marginal contribution of the product refers to the contribution of the product. () The difference between A. sales revenue and product variable cost The difference between B. sales revenue and the variable cost of sales and management The difference between C. sales revenue and manufacturing marginal contribution The difference between the D. sales revenue and the total variable costs (including the variable cost of product and the variable cost during the period) Answer: D 2. in the analysis of cost variance, the difference of fixed manufacturing cost can be decomposed into (). A. price difference and quantity difference B. cost difference and efficiency difference C. energy difference and efficiency difference D. cost difference and energy difference Answer: D 3. in the following categories, the calculation results are not equal to the contribution rate. () A. unit contribution gross profit / unit price B. contributes to gross profit / sales revenue Margin of safety of C. 1- D. 1- variable cost rate Answer: C 4. on the previous years budget budget number shall not be considered. () A. fixed budget B. flexible budget C. incremental budget D. zero base budget Answer: D 5. the following calculation of the breakeven point sales is correct. () A. fixed cost divided by contribution gross profit B. fixed cost divided by unit contribution profit C. fixed cost divided by contribution rate D. fixed cost multiplied by contribution rate Answer: C In the 6. part of the homemade or purchased decision, when the fixed cost of producing the parts for 30000 yuan, the unit variable cost is 3 yuan, the price of purchased parts for 8 yuan, the two scheme has the same amount of cost for business. () A. 6000 pieces B. 4000 pieces C. 3750 pieces D. 1000 pieces Answer: A 7. the costs that are