电大《管理会计》单选期末小抄排序好最新版.doc

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1、1元钱存入银行D. 1.4641ABC企业上年某产品单位成本400元，D. 340 ABC企业某产品销售单价为80元，A. 108000 ABC企业08年的实际销售收入为20000元B. 1760ABC企业6月份实际销售额为60万元C. 61.2ABC投资某项目， B. 9.6%按照“以销定产”模式，预算的编制起点是D. 销售预算标准式混合成本又称A半变动成本不考虑货币时间价值的项目评价指标是D. 平均报酬率 不受现有费用项目限制，B零基预算侧重于对未来预测、决策和规划C. 管理会计 产品生产决策属于 A. 短期经营决策采用C散布图法所选用的成本数据应能代表企业生产 成本按性态进行分类，将统称

2、为B变动生产成本差量成本也称为差别成本，原因是A. 生产能力利用程度不同长期投资决策的主要影响因素不包括C. 费用支出 采用净现值法进行决策分析时，C. 大于等于零从企业全范围的角度进行成本控制，D预算成本控制 D典型的管理会计创新方法与理念不包括D. 传统业绩评价方法单位固定成本在相关范围内的变动规律为A随业务量的增加而减少当相关系数r等于1时，关系是B完全正相关 单耗相对稳定的外购零部件成本属于D酌量性变动成本 当单价上涨，而其他因素不变时，会引起D. 保本点降低 ，利润增加当单位变动成本单独增加其他因素不变，引起A保本点升高，利润减少当企业的贡献边际总额等于利润时，该企业的固定成本总额B

3、. 等于0递延年金的特点是C. 没有第一期的支付额定价决策的基本目标不包括下列哪一项D. 贡献毛益总额最大对任何一个预算期、C. 零基预算 当公司内外环境发生改变，是指B.预算变动控制当产品的市场价格不止一种时，C. 双重市场价格对于任何一个成本中心来说，其责任成本A可控成本之和 E EVA与基于利润的企业业绩评价指标A. 将权益资本成本计入资本成本EVA与企业价值的关系是A正相关EVA不仅仅考虑了债务资金成本，同时还考虑了B权益资金成本（ D.增量预算 ）方法是以基期成本费用水平为基础，G 管理会计的主体一般不为D. 整个企业 “管理会计”被正式命名的年份是B1952年管理会计的服务侧重于D

4、企业内部的经营管理广告费属于B酌量性固定成本贡献毛益率与变动成本率之间关系是B变动成本率高，则贡献毛益率低贡献毛益率与变动成本率之间的关系为C两者之和等于1固定资产更新改造项目，不涉及C.流动资产投资。根据顾客的不同需求，区别对待，B需求导向的定价策略根据责任中心的权责范围以及业务活动的特点B管理中心供需双方分别按照不同的内部D. 双重市场价格公司每年耗用材料4000千克，采购量为C200千克。 H获利指数是指投资方案B原始投资额的现值之和的比值。J将选定的最优方案进行分工落实，B. 合理规划假定下列各项中的因素变动B. 单位变动成本升高计算贡献毛益率，可以用单位贡献毛益去除以A.单位售价经营

5、预测必须以客观准确的历史资料 D. 客观性经营预测的方法分为两大类，是指定量分析法和B定性分析法经营预测分析的内容不包括C.所得税预测假设平滑指数为0.7，说明A固定成本等于零 将企业的存货按占用资金量的大小CABC存货管理法具有独立或相对独立的收入和生产经营 D. 利润中心 经调整的企业税后净营业利润扣除 A经济增加值经济增加值最大的优点是A考虑了权益资本成本将管理与核算结合，A标准成本K可以掌握未来的成本水平及其变动趋势的预测是B. 成本预测 可以明确归属于特定决策方案的固定成本，称作B专属成本亏损产品满足A. 单价大于其单位变动成本条件下时，就不应当停产。跨国公司为了实现整体利益最大化D

6、利益导向的定价策略L利用产品销售量在不同生命周期阶段上 D. 产品生命周期法利润预测的相关比率分析法A. 总资产利润率两因素分析法中，固定制造费用B能量差异建立责任会计的目的是为了D. 实现责、权、利的协调统一M某企业每月固定成本1000元，单位变动成本为B7元某企业指生产产品，单价6元，则盈亏临界点作业率为A80%某公司单位变动成本为6元，固定成本应控制在A1660元某企业只生产产品，单价6元，则其产品贡献毛益为D750元某产品单位变动成本30元，单价为C. 100 某产品营业净利润为-6000元，则该贡献毛益为A. 10000 某产品保本销售量为1000件，则销售1500件的利润为C. 2

7、000某企业只生产一种产品，则该产品的固定成本为A. 40000某人每年末将5000元资金存入银行作为孩子的教育基金，A79685某企业生产需要甲材料，年需要量为100千克企业应选择B. 外购某公司生产甲产品50件，C300元某公司生产甲产品100件，直接人工效率差异为A100元某公司生产甲产品100件，固定制造费用耗费差异为A100元N能使投资方案的净现值等于零的折现率是C. 内含报酬率P平衡计分卡的创始人是A卡普兰和诺顿平衡计分卡的导向是D. 企业战略 平衡记分卡实现了三个方面的结合，C. 绩效结果和外部评价相结合平衡计分卡从四个方面来设计出相应的评价指标D. 销售视角Q企业的管理人员通过

8、分析企业历史和现状，D决策目标企业中的原材料和计件工资制下的生产工人工资应列入B变动成本企业只销售一种产品，销售单价为10元，固定成本应该是D20企业编制全面预算的依据是 B. 战略目标与战略计划企业预算总目标的具体落实以及将其分解为 A. 预算编制企业关于日常经营活动如销售、采购、A.经营预算R如果某期按变动成本法计算的5000元，营业利润为D6000元如果某期按变动成本法计算的为5000元，该期产量为3000件 C.3000元 如果某企业连续三年按变动成本法 B.第二年的销量最大如果完全成本法的期末存货成本C60000元如果产品的单价与单位变动成本 B下降如果产品的单价和单位变动成本上升同

9、样的数额B不变如果开发新产品需要增加专属固定成本C. 剩余贡献毛益总额如果一个企业内部的供需双方分别B. 双重价格S生产多品种产品企业测算综合保本销售额=固定成本总额C.综合贡献边际率剩余贡献毛益等于D. 贡献毛益总额-专属固定成本属于长期投资决策静态评价指标的是B. 投资回收期三因素分析法中，计算固定制造费用差异时，分拆为B能力差异和效率差异（A. 缺货成本）是指由于存货供应中断而造成的损失，（B. （ C.财务预算）是全面预算体系的中心环节。（ C事前成本控制）是指在产品投产前，T泰罗提出的企业管理方法是B. 科学管理 通过成本性态的分析，C变动成本和固定成本投资决策过程的核心环节是 C.

10、 选择最优实施方案投资中心和利润中心的主要区别是A. 投资中心拥有投资决策权投资中心的利润与其投资额的比率称为C. 投资利润率 W为排除业务量因素的影响，B单位变动成本 为了弥补生产能力不足的缺陷，A. 专属成本为满足顾客需要而建立的一系列有序的作业集合体称为B. 作业链Y(B例外管理原则）要求在成本管理中，问题。以企业战略为导向，通过财务、客户、运营A. BSC 业绩评价会计又称为A. 责任会计由于对固定制造费用的处理不同 A.一定较低已知企业只生产一种产品，单位变动成本为每件45元，A2000件已知企业只生产一种产品，单价5元， B300件已知一企业某产品的单价为20元A28%已知上年利润

11、为100000元，D.13.3% 已知上年利润为80000元，A104000预付年金与普通年金的区别是B. 收付款时间不同以业务量、成本和利润之间的逻辑关系A. 弹性预算预算最基本的功能是A. 控制业务银行借款预算属于B资本预算与固定预算相对应的预算是A弹性预算一般情况下，对直接材料数量差异负责的部门应该是D生产部门 一个责任中心，不考核其收入，而是着重B. 成本中心现代管理会计的核心是D. 规划与控制会计现代企业会计的两大分支：除了财务会计还有C管理会计现代管理会计的基本内容包括预测决策会计、A规划控制会计现代管理会计的核心是D规划与控制会计销售收人为30万元，贡献毛益率为70，其变动成本总

12、额为B9万新产品开发决策中B. 贡献毛益现金流量中的各项税款是指B增值税相关成本分析法是指在备选方案C.变动成本下列哪个选项不属于管理会计和财务会计的区别内容C最终目标不同下列项目中，只能在发生当期予以补偿、的成本是 D期间成本 下列成本项目中，属于变动成本构成内容的是B单位变动成本 下列各项中，能构成变动成本法产品成本内容的是D变动生产成本下列选项中，哪个不属于变动成本D按直线法计提的固定资产折旧费下列项目中，只有在变动成本法下才应为期间成本A.固定性制造费用下列项目中，不能列入变动成本法下产品成本的是 D固定性制造费用下列哪项属于销售预测的定量分析方法A. 因果预测法下列适用于销售波动较大

13、的产品的预测方法是C.移动加权平均法下列情况中，亏损产品应停产的条件是B. 亏损产品的贡献毛益小于零下列项目中，不属于现金流出项目的是D. 折旧费下列项目中哪个属于普通年金终值系数C.（F/A,i,n）下列项目中哪个系数和复利终值系数互为倒数B.（P/F,i,n）下列哪项不属于经营预算B. 现金预算下列预算中，属于财务预算的是D. 现金收支预算下列各项中，其预算期可以不与B. 滚动预算下列项目中，不属于全面预算体系D.定期预算下列B预算差异不属于固定性制造费用成本差异的。下列各项中，属于责任会计主体的项目是B. 责任中心 下列各项中，应作为成本中心控制和考核内容的是D. 责任成本下列说法中不属

14、于成本中心特点的是C. 控制和考核的内容是产品成下列各项中，不属于利润中心应当拥有的权利是D. 投资决策权下列不属于责任中心考核指标的是A产品成本在应用历史资料分析法C散布图法在变动成本法下，其利润表所提供的中间指标是A贡献边际制造成本和非制造成本是根据成本按其B经济用途分类的。在变动成本法下，当单价和成本水平不变时B销售量在变动成本法下，其利润表所提供的中间指标是A. 贡献毛益 在变动成本法下，固定性制造费用应当列作D期间成本在变动成本法下，销售收入减去变动成本等于A贡献毛益在其他因素不变的条件下，其变动不能影响保本点的因素是C销售量在利润业务量式盈亏图中，若横轴表示销售量，C. 单位贡献边

15、际在计算保本量时，其分母可以为A、单位贡献毛益在销售量不变的情况下，保本点越高，能实现的利润B.越少在其他因素不变的条件下，产品的单价提高，将导致保本点B降低在产品成本的变动趋势稳定情况下，预测成本应采用A. 高低点预测法在需求导向的定价策略中，对于弹性小的产品，可C. 制定较高的价格在短期经营决策中，可以不考虑的因素有C. 沉没成本在经营决策过程中，由于选取最优方案而放弃D.机会成本在新产品开发决策中，如果不追加专属成本时，A贡献毛益分析法在变动成本加成定价法下，成本加成率=（A.贡献毛益） 变动成本。在项目投资决策的现金流量分析中使用的“营运资本”指 B付现成本在长期投资决策的评价指标中，

16、哪个没考虑C.平均报酬率在长期投资决策的评价指标中，其数值越小越好的是A.投资回收期在编制预算时以不变的会计期间（如日历年度）D. 定期预算针对传统的增量预算而设计的一种编制费用预算的方法是C零基预算在经济订货批量基本模型中，某公司每年耗用甲材料80吨B20吨在变动成本法下，标准成本卡不包括D. 固定制造费用责任会计产生的主要原因是（A分权管理）的产生。责任会计的主体是（D. 责任中心）。在责任会计中，将企业办理内部交易结算和B内部转移价格作业成本法的核算对象是（ B. 作业）。作业成本法的英文简称是（ AABC）。作业成本法首先将（C间接费用）按作业成本库进行归集。Editors note:

17、 Judson Jones is a meteorologist, journalist and photographer. He has freelanced with CNN for four years, covering severe weather from tornadoes to typhoons. Follow him on Twitter: jnjonesjr (CNN) - I will always wonder what it was like to huddle around a shortwave radio and through the crackling st

18、atic from space hear the faint beeps of the worlds first satellite - Sputnik. I also missed watching Neil Armstrong step foot on the moon and the first space shuttle take off for the stars. Those events were way before my time.As a kid, I was fascinated with what goes on in the sky, and when NASA pu

19、lled the plug on the shuttle program I was heartbroken. Yet the privatized space race has renewed my childhood dreams to reach for the stars.As a meteorologist, Ive still seen many important weather and space events, but right now, if you were sitting next to me, youd hear my foot tapping rapidly un

20、der my desk. Im anxious for the next one: a space capsule hanging from a crane in the New Mexico desert.Its like the set for a George Lucas movie floating to the edge of space.You and I will have the chance to watch a man take a leap into an unimaginable free fall from the edge of space - live.The (

21、lack of) air up there Watch man jump from 96,000 feet Tuesday, I sat at work glued to the live stream of the Red Bull Stratos Mission. I watched the balloons positioned at different altitudes in the sky to test the winds, knowing that if they would just line up in a vertical straight line we would b

22、e go for launch.I feel this mission was created for me because I am also a journalist and a photographer, but above all I live for taking a leap of faith - the feeling of pushing the envelope into uncharted territory.The guy who is going to do this, Felix Baumgartner, must have that same feeling, at

23、 a level I will never reach. However, it did not stop me from feeling his pain when a gust of swirling wind kicked up and twisted the partially filled balloon that would take him to the upper end of our atmosphere. As soon as the 40-acre balloon, with skin no thicker than a dry cleaning bag, scraped

24、 the ground I knew it was over.How claustrophobia almost grounded supersonic skydiverRICHMOND After hearing that Washington Redskins tight ends coach Sean McVay had been promoted to offensive coordinator in January, tight end Jordan Reed called McVay to offer his congratulations and ask a question.

25、Reed and McVay grew close last season, and Reed wondered whether McVay would still have time for him.“Can you believe that?” asked McVay, who smiled and shook his head while recalling the conversation Friday during a break from practice. “He actually thought Id be too busy for him. You always make t

26、ime for guys like him.”Jason Reid is a sports columnist with the Washington Post. He joined the Posts Redskins team in 2007 after 15 years covering many beats at the Los Angeles Times. View ArchiveGoogle+Especially if youre an assistant coach who hopes to remain employed.Coach Jay Gruden has big pla

27、ns for the young tight end, whose combination of size, speed hes listed at 6 feet 2, 237 pounds and covers the 40-yard dash in 4.7 seconds and route running make him a major matchup problem for defenses. And with deep-threat wide receiver DeSean Jackson often expected to draw double teams, Reed and

28、others in the Redskins receiving corps should benefit from single coverage.No one needs to tell Gruden how to best use Reed. However, if Gruden ever has a question about Reed, he can call on McVay, who knows him better than anyone in the organization. The work they did together last fall could help

29、Reed blast off this year. From the start, they developed a model coach-player relationship. “Hes o bviously a great player, but I really enjoy him as a person, too,” McVay said. “Hes a great guy, so you want to continue to be involved with him.”Generally, head coaches are father figures, disciplinar

30、ians. Position coaches are supposed to be like big brothers. The best skillfully walk the line of being a supervisor, teacher and friend. Theyre the ones in whom players usually confide. During three-plus seasons coaching Redskins tight ends, McVay had a good rapport with all players who reported to

31、 him. He took pride in working hard and being honest, figuring thats the best way to lead. For that, he earned the players respect.A third-round selection from Florida in the 2013 draft, Reed quickly learned that McVay had his back. Whatever he needed another question answered in the meeting room, e

32、xtra work after practice or a quick tip on the sideline during games McVay delivered way before Reed ascended to the top of the depth chart.Some assistants attempt to latch onto fast-risers, hoping to advance their careers, and ignore the players at the bottom of the roster, but “Coach McVay always

33、tries to help everybody,” Reed told me recently. “You know if he says something, he means it.”Reed peppered McVay with questions about every aspect of playing tight end in the NFL, his role in the Redskins offense and what he could do to improve. Although Reed began the season as the third-string ti

34、ght end behind veterans Fred Davis andLogan Paulsen, coaches and players privately raved about the big plays he made in closed practices.It only was a matter of time, many said, before Reed supplanted Davis as the starter. Davis accelerated the process bycontinuing to be a knucklehead you cant repea

35、tedly fall asleep in meetings and then complain about how youre being used and it became clear Reed was too good to remain on the sideline. When it comes to wood preference for their bats, players know what they like and dont like. Some swear by one type of wood. Others use multiple kinds. Their exp

36、lanations for why maple is better than ash, or yellow birch is better than maple, or whatever their preferences, are rooted in perception, researchers said. In the case of wood, perception isnt reality.PerceptionWhen catcher Jose Lobaton was in Class AAA, someone told him he should use a yellow birch bat because it hardens with each impact. After Lobaton joined the Nationals, fellow catchers Wilson Ramos and Sandy Leon convinced Lobaton to try a maple bat.