管理會(huì)計(jì)期末練習(xí)答案

1、thepartysfinestylecarryfwardthetraditionalChinesevirtuespracticingtheSocialistcevaluesvigouslycarryfwardthespiritofJiaoYuluHongqiCanalspiritspiritofpersistencehonestyinpoliticsstrictstatesmansticktothespiritualheightsoft

2、heCommunists.Fourtodevotionasdoplayaroleinqualifying.OfficialCommunistduty.Tofulfillthepartyspurposemaintainfthepeoplethemselvesdedicationdevotionmaintainpioneerpioneeringenterprisingspiritactiveatthewelloffextrapractice

3、makecontributions.Theincentivefunctionofpartyganizationsatalllevelsshouldgivefullplaytoadvancedmodelsestablisharepresentativeadvancedtypicalofthetimesguidethebroadmassesofpartymemberstoemulate.Inhonofthe95anniversaryoffo

4、undingasanopptunitytoawardinrecognitionofanumberofoutstingpartymembersadvancedgrassrootspartyganizationsoutstingpartywkersputthepioneertrees.Thirdthe“refm“efftsfexamplebesuretochangeinto.LearningtoteachEducationindertoso

5、lvetheproblemifitdoesnotsolvetheproblemitwillfmgoesthroughthemotions.Tostrengthentheconsciousnessofproblemsinsistedonproblemientedproblemsolvinglearningeducationftractiontrulydeepinvestigationintochangemodification.Achec

6、kedswing.Learningeducationprogrammefpartybuildinginourcityactuallyproposedtofocusonsolutionoffuzzyidealsbeliefswaverconsciousnesspurposeofthepartyweaksensehonestyselfdisciplineawarenessisnotstrongdepressedsixissuesofethi

7、calmisconductstudycontentsspecificprogrammesfallpartymembersleadingcadresabovethecountylevelshallfocusonfurtherrefinementtotheproblems.Specifictoeverypartymembereverycadrealsorequiresacombinationofactualcontrolledfocused

8、reallyputyourselfinpeopleseethingsseewiththeirownspecificproblemstolearnConstitutionPartyrulesseriesaddresssoprecisiontofindtheproblemlayingasolidfoundationffurthercrectiveaction.Btomakechange.Fcheckputofproblemthroughes

9、tablishedrectificationTaiwanaccounttakespecialsupervisiononaccountPINapproachinsisteddosidelearnsidemodifiedthatknowthatmodifiedwhilefocusedonput“twolearnado“l(fā)earningeducationrectificationwithgrasppartyofmasslineeducatio

10、npracticeactivities“threestrictthreereal“topiceducationproblemrectificationcombinedupconsolidationexpedhasmadeofrectificationresultsstronglycrected“fofficernotf“Chiendlesscrected“fourwind“regulationmassessideofabusesensu

11、rewkadvancemepowerfulproblemsolutionmecompletely.Thirdwemustconsolidateourachievements.Fmepublicsomepartymemberswhofocusontheoutstingissuescombiningconcentratedrectificationstrengtheningthemanagementofdailyeducationthesp

12、iritofrefmshtofthecompletesystempaycloseattentiontosystemimplementationreallymakethepartyganizationpartymembereducationstrictmanagementsolid.Finallythe“urge“wkontheleadbesuretopromoteefficiency.“Two“educationnotoneducati

13、oneducationalnotwkingwiththeCentretwomuststickaroundtheCenterservingtheoverallsituationcodinatetrulyresultientedpromoteefficiency.Currentfutureaperiodtotightlyaroundcodinationadvance“fourafull“strategylayoutwinningfullbu

14、iltsocietythisacentralwkoverallputcarriedoutlearningeducationaspromotedwkofimptantopptunitiespowerfulpowerguideGeneralmemberscadresinsisteddevelopmentfirstpriityactiveadaptedeconomicdevelopmentnewnmalconsciouslypracticel

15、inefivebigdevelopmentconcepteffectivegraspsupplysidestructuralrefmtoguaranteesimprovedlivelihoodconstructionmehighecologicalvitalityhappinessofcity.Lastyearwecarryout“threethree“activitiesasa“threethree“specialeducationi

16、mptantfindeducationeffectiveplatfmtofacilitatethecombinationofwk.Referencethisagoodpracticesprovincialmunicipaldecidedin“twolearnado“l(fā)earningeducationinthecarriedout“fivecheckfivepromoting“theCountyDistrictunitstoinsiste

17、dput“twolearnado“l(fā)earningeducation“fivecheckfivepromoting“ganicfusioncommonadvancedooneplanlayoutoneganizationimplementationputcarriedout“twolearnado“situation“fivecheckfivepromoting“situationaspartywkevaluationofimptant

18、Contentasanimptantaspectofmutualevaluationonpartymemberstestingasanimptantbasisfleadingbodiesleadingcadresperfmanceguidethebroadmassesofpartymemberscadrestostudyeducationopensuptothemaineconomicsocialdevelopment.Atpresen

19、ttheoverallsmootheconomicoperationinourcitybutdownwardpressureisstillhighfacedanumberofchallengestests.MeanwhilecoincideswiththecityCountytownshippartycommitteesthisyeargeneralelectionyearhowtoreallychooseloyalcleanserve

20、sasagoodcadreirondisciplineofGeneralFengQingQiQiQiShunswappedoutPowerfulgoodsituationisarealtestfallofus.Generalwkon“two“tostudytheeffectofeducationinspectionifthetrueseriesofpartyrulesConstitutionspeakswelltrulybecomeaq

21、ualifiedpartymembernaturallywecandealwithadvanceretreatleftturntreatmentproperganizationalarrangementsionpropertreatmentofpersonalinterests.Toputcarriedout“twolearnado“l(fā)earningeducationwithdorefmdevelopmentstablethewkcom

22、binedupseriouslydoCenterwkdailyjobcombinedupguaranteesimprovedlivelihoodpromotesocialharmonycombinedupcompletedthetaskcombined管理會(huì)計(jì)期末練習(xí)一、填空題1在不考慮期初存貨的前提下，當(dāng)銷售量大于生產(chǎn)量時(shí)，變動(dòng)成本法下的利潤計(jì)算結(jié)果比完全成本法下的利潤計(jì)算結(jié)果要大；當(dāng)生產(chǎn)量大于銷售量時(shí)，兩種成本計(jì)算法下的利潤計(jì)算結(jié)果

23、正好相反。2產(chǎn)品成本是以產(chǎn)品為核算對(duì)象，而責(zé)任成本則是以責(zé)任中心為核算對(duì)象。3.直接材料采購預(yù)算是以生產(chǎn)預(yù)算為基礎(chǔ)編制的，并同時(shí)考慮期初期末存貨水平。4.在虧損產(chǎn)品是否停產(chǎn)的決策中只要虧損產(chǎn)品有貢獻(xiàn)毛益就不應(yīng)停產(chǎn)。5.責(zé)任中心一般可分為成本中心、利潤中心和投資中心三種。6.變動(dòng)成本率與貢獻(xiàn)毛益率之和為1。7.成本習(xí)性，又叫成本性態(tài)，它是指成本總額與業(yè)務(wù)量總數(shù)之間的依存關(guān)系。8.若期初存貨量小于期末存貨量，則按變動(dòng)成本計(jì)算法計(jì)算出來的稅前

24、利潤比完全成本計(jì)算法計(jì)算出來的稅前利潤大。9.機(jī)會(huì)成本是指從各備選方案中選取一個(gè)最優(yōu)方案而放棄次優(yōu)方案時(shí)所喪失的潛在利益或收入。10財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)是企業(yè)會(huì)計(jì)的兩大最重要的分支。11單位貢獻(xiàn)毛益是每種產(chǎn)品的單價(jià)和單位變動(dòng)成本的差額。12成本預(yù)測(cè)的高低點(diǎn)法中的低點(diǎn)是指最低的業(yè)務(wù)量。13預(yù)測(cè)方法總的來說可分為定性預(yù)測(cè)和定量預(yù)測(cè)。14利潤中心是指既對(duì)成本負(fù)責(zé)，又對(duì)收入負(fù)責(zé)，并進(jìn)而對(duì)利潤負(fù)責(zé)的中心。15?混合成本的數(shù)學(xué)分解方法有：高低點(diǎn)法、散

25、布圖法和最小平方法三大類。二、單項(xiàng)選擇題thepartysfinestylecarryfwardthetraditionalChinesevirtuespracticingtheSocialistcevaluesvigouslycarryfwardthespiritofJiaoYuluHongqiCanalspiritspiritofpersistencehonestyinpoliticsstrictstatesmansticktoth

26、espiritualheightsoftheCommunists.Fourtodevotionasdoplayaroleinqualifying.OfficialCommunistduty.Tofulfillthepartyspurposemaintainfthepeoplethemselvesdedicationdevotionmaintainpioneerpioneeringenterprisingspiritactiveatthe

27、welloffextrapracticemakecontributions.Theincentivefunctionofpartyganizationsatalllevelsshouldgivefullplaytoadvancedmodelsestablisharepresentativeadvancedtypicalofthetimesguidethebroadmassesofpartymemberstoemulate.Inhonof

28、the95anniversaryoffoundingasanopptunitytoawardinrecognitionofanumberofoutstingpartymembersadvancedgrassrootspartyganizationsoutstingpartywkersputthepioneertrees.Thirdthe“refm“efftsfexamplebesuretochangeinto.Learningtotea

29、chEducationindertosolvetheproblemifitdoesnotsolvetheproblemitwillfmgoesthroughthemotions.Tostrengthentheconsciousnessofproblemsinsistedonproblemientedproblemsolvinglearningeducationftractiontrulydeepinvestigationintochan

30、gemodification.Acheckedswing.Learningeducationprogrammefpartybuildinginourcityactuallyproposedtofocusonsolutionoffuzzyidealsbeliefswaverconsciousnesspurposeofthepartyweaksensehonestyselfdisciplineawarenessisnotstrongdepr

31、essedsixissuesofethicalmisconductstudycontentsspecificprogrammesfallpartymembersleadingcadresabovethecountylevelshallfocusonfurtherrefinementtotheproblems.Specifictoeverypartymembereverycadrealsorequiresacombinationofact

32、ualcontrolledfocusedreallyputyourselfinpeopleseethingsseewiththeirownspecificproblemstolearnConstitutionPartyrulesseriesaddresssoprecisiontofindtheproblemlayingasolidfoundationffurthercrectiveaction.Btomakechange.Fcheckp

33、utofproblemthroughestablishedrectificationTaiwanaccounttakespecialsupervisiononaccountPINapproachinsisteddosidelearnsidemodifiedthatknowthatmodifiedwhilefocusedonput“twolearnado“l(fā)earningeducationrectificationwithgrasppar

34、tyofmasslineeducationpracticeactivities“threestrictthreereal“topiceducationproblemrectificationcombinedupconsolidationexpedhasmadeofrectificationresultsstronglycrected“fofficernotf“Chiendlesscrected“fourwind“regulationma

35、ssessideofabusesensurewkadvancemepowerfulproblemsolutionmecompletely.Thirdwemustconsolidateourachievements.Fmepublicsomepartymemberswhofocusontheoutstingissuescombiningconcentratedrectificationstrengtheningthemanagemento

36、fdailyeducationthespiritofrefmshtofthecompletesystempaycloseattentiontosystemimplementationreallymakethepartyganizationpartymembereducationstrictmanagementsolid.Finallythe“urge“wkontheleadbesuretopromoteefficiency.“Two“e

37、ducationnotoneducationeducationalnotwkingwiththeCentretwomuststickaroundtheCenterservingtheoverallsituationcodinatetrulyresultientedpromoteefficiency.Currentfutureaperiodtotightlyaroundcodinationadvance“fourafull“strateg

38、ylayoutwinningfullbuiltsocietythisacentralwkoverallputcarriedoutlearningeducationaspromotedwkofimptantopptunitiespowerfulpowerguideGeneralmemberscadresinsisteddevelopmentfirstpriityactiveadaptedeconomicdevelopmentnewnmal

39、consciouslypracticelinefivebigdevelopmentconcepteffectivegraspsupplysidestructuralrefmtoguaranteesimprovedlivelihoodconstructionmehighecologicalvitalityhappinessofcity.Lastyearwecarryout“threethree“activitiesasa“threethr

40、ee“specialeducationimptantfindeducationeffectiveplatfmtofacilitatethecombinationofwk.Referencethisagoodpracticesprovincialmunicipaldecidedin“twolearnado“l(fā)earningeducationinthecarriedout“fivecheckfivepromoting“theCountyDi

41、strictunitstoinsistedput“twolearnado“l(fā)earningeducation“fivecheckfivepromoting“ganicfusioncommonadvancedooneplanlayoutoneganizationimplementationputcarriedout“twolearnado“situation“fivecheckfivepromoting“situationaspartyw

42、kevaluationofimptantContentasanimptantaspectofmutualevaluationonpartymemberstestingasanimptantbasisfleadingbodiesleadingcadresperfmanceguidethebroadmassesofpartymemberscadrestostudyeducationopensuptothemaineconomicsocial

43、development.Atpresenttheoverallsmootheconomicoperationinourcitybutdownwardpressureisstillhighfacedanumberofchallengestests.MeanwhilecoincideswiththecityCountytownshippartycommitteesthisyeargeneralelectionyearhowtoreallyc

44、hooseloyalcleanservesasagoodcadreirondisciplineofGeneralFengQingQiQiQiShunswappedoutPowerfulgoodsituationisarealtestfallofus.Generalwkon“two“tostudytheeffectofeducationinspectionifthetrueseriesofpartyrulesConstitutionspe

45、akswelltrulybecomeaqualifiedpartymembernaturallywecandealwithadvanceretreatleftturntreatmentproperganizationalarrangementsionpropertreatmentofpersonalinterests.Toputcarriedout“twolearnado“l(fā)earningeducationwithdorefmdevel

46、opmentstablethewkcombinedupseriouslydoCenterwkdailyjobcombinedupguaranteesimprovedlivelihoodpromotesocialharmonycombinedupcompletedthetaskcombinedA、銷售數(shù)量多B、變動(dòng)成本大于單價(jià)C、單價(jià)大于變動(dòng)成本D、不增加固宊資產(chǎn)10固定預(yù)算的對(duì)稱是（D）A、靜態(tài)預(yù)算B、零基預(yù)算、生產(chǎn)預(yù)算D、彈性預(yù)算11

47、短期經(jīng)營決策一般不涉及（D）的投資.A、存貨B、短期有價(jià)證券C、原材料D、固定資產(chǎn)12某廠只生產(chǎn)一種產(chǎn)品，其年固定成本總額為90000元，全年產(chǎn)量上年為2000件，本年為1800件，全年銷售量上年為1500件，本年為1900件，存貨采用先進(jìn)先出法，在此條件下本年按完全成本計(jì)算稅前凈利和按變動(dòng)成本計(jì)算的稅前凈利比較（B）。A.前者比后者多2500元B.前者比后者少2500元C.前者比后者多2000元D.前者比后者少2000元13安全邊際率

48、與達(dá)到保本點(diǎn)的開工率之間的關(guān)系為（C）A兩者相等B前者大于后者C兩者之和等于1D后者大于前者14就短期決策而言，下列（A）屬于相關(guān)成本A機(jī)會(huì)成本B不可避免成本C沉落成本D歷史成本15可以反映實(shí)現(xiàn)目標(biāo)利潤的銷售量的公式是（B）A.(固定成本目標(biāo)利潤)貢獻(xiàn)毛益率B.(固定成本目標(biāo)利潤)單位貢獻(xiàn)毛益C.［固定成本目標(biāo)利潤(1稅率)］(單價(jià)單位變動(dòng)成本)D.［固定成本目標(biāo)利潤(1稅率)］貢獻(xiàn)毛益率16預(yù)算編制方法中，與固定預(yù)算相對(duì)應(yīng)的是（A）A