管理會計期末練習答案

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管理會計期末練習一、填空題1在不考慮期初存貨的前提下，當銷售量大于生產(chǎn)量時，變動成本法下的利潤計算結(jié)果比完全成本法下的利潤計算結(jié)果要大；當生產(chǎn)量大于銷售量時，兩種成本計算法下的利潤計算結(jié)果

23、正好相反。2產(chǎn)品成本是以產(chǎn)品為核算對象，而責任成本則是以責任中心為核算對象。3.直接材料采購預算是以生產(chǎn)預算為基礎(chǔ)編制的，并同時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)品有貢獻毛益就不應(yīng)停產(chǎn)。5.責任中心一般可分為成本中心、利潤中心和投資中心三種。6.變動成本率與貢獻毛益率之和為1。7.成本習性，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，則按變動成本計算法計算出來的稅前

24、利潤比完全成本計算法計算出來的稅前利潤大。9.機會成本是指從各備選方案中選取一個最優(yōu)方案而放棄次優(yōu)方案時所喪失的潛在利益或收入。10財務(wù)會計與管理會計是企業(yè)會計的兩大最重要的分支。11單位貢獻毛益是每種產(chǎn)品的單價和單位變動成本的差額。12成本預測的高低點法中的低點是指最低的業(yè)務(wù)量。13預測方法總的來說可分為定性預測和定量預測。14利潤中心是指既對成本負責，又對收入負責，并進而對利潤負責的中心。15?混合成本的數(shù)學分解方法有：高低點法、散

25、布圖法和最小平方法三大類。二、單項選擇題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、變動成本大于單價C、單價大于變動成本D、不增加固宊資產(chǎn)10固定預算的對稱是（D）A、靜態(tài)預算B、零基預算、生產(chǎn)預算D、彈性預算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，存貨采用先進先出法，在此條件下本年按完全成本計算稅前凈利和按變動成本計算的稅前凈利比較（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、與達到保本點的開工率之間的關(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機會成本B不可避免成本C沉落成本D歷史成本15可以反映實現(xiàn)目標利潤的銷售量的公式是（B）A.(固定成本目標利潤)貢獻毛益率B.(固定成本目標利潤)單位貢獻毛益C.［固定成本目標利潤(1稅率)］(單價單位變動成本)D.［固定成本目標利潤(1稅率)］貢獻毛益率16預算編制方法中，與固定預算相對應(yīng)的是（A）A