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1、电大成本管理第二次网上作业答案小抄一、单项选择题（共 10 道试题，共 20 分。）1.以某一先进单位产品成本作为目标成本的一种预测方法称为（C）。 A. 倒扣测算法B. 比率测算法C. 选择测算法D. 直接测算法2.进行本量利分析，必须把企业全部成本区分为固定成本和（D） A. 制造费用B. 直接材料C. 直接人工D. 变动成本3.按照本量利分析的假设，收入模型和成本模型的自变量均为同一个（D） A.销售单价B. 单位变动成本C. 固定成本D.销售量4.计算贡献边际率，可以用单位贡献边际去除以（A） A. 单位售价B. 总成本C. 销售收入D. 变动成本5. 已知企业只生产一种产品，单位变动
2、成本为每件3元，固定成本总额为60000元，产品单价为5元，则保本销量为（A）件。 A. 30000B. 20000C. 12000D. 75006. 倒扣测算法是在事先确定（A）的基础上，首先预计产品的售价和销售收入，然后扣除价内税和目标利润，余额即为目标成本的一种预测方法。A. 目标利润B. 目标成本C. 目标销量D. 目标单价7. 在经济决策过程中，因选取某一方案而放弃另一方案所付出的代价，称为（B）。 A. 专属成本B. 机会成本C. 差量成本D. 重置成本8. 在成本决策中，零部件自制较外购所增加的成本，属于（B）。 A. 机会成本B. 差量成本C. 无关成本D. 变动成本9. 那些
3、由于过去的决策所引起，已经发生并支付过款项的成本，称为（ C）。 A. 历史成本B. 变动成本C. 沉没成本D. 专属成本10. 在成本决策中不需要区分相关成本与无关成本的决策方法是（A）。 A. 总额分析法B. 差量损益分析法C. 相关成本分析法D. 成本无差别点法二、多项选择题（共10道试题，共20分。）1. 本量利分析模型确立的前提条件包括（ ABCD ） A. 成本性态分析假定B. 相关范围假定C. 线性假定D. 基本模型假定E. 目标利润假定2.保本点的表现形式包括（AB）。 A. 保本额B. 保本量C. 保利量D. 保利额E. 贡献边际率3.产品总成本发展趋势的预测方法主要有（ B
4、CDE ）。 A. 高低点法B. 加权平均法C. 移动平均法D. 简单平均法E. 指数平滑法4.定量预测方法包括（ABD）。 A. 简单平均法B. 加权平均法C. 函询调查法D. 指数平滑法E. 市场调查法5.定性预测方法包括（CE） A. 简单平均法B. 加权平均法C. 函询调查法D. 指数平滑法E. 头脑风暴法6.在成本决策中应予以考虑的成本有（DE）。 A. 直接材料B. 直接人工C. 制造费用D. 机会成本E. 重置成本7.下列属于无关成本的有（BE）。 A. 机会成本B. 沉没成本C. 差量成本D. 专属成本E. 共同成本8.由多个方案共同负担的成本，属于（BE）。 A. 差量成本B
5、. 沉没成本C. 机会成本D. 专属成本E. 共同成本9.差量损益的计算途径有（AB）。 A. 根据定义计算B. 差量收入差量成本C. 相关收入相关成本D. 变动收入变动成本E. 总收入总成本10.最佳订货批量决策中的相关成本包括（CD）。 A. 直接材料B. 直接工资C. 储存成本D. 订货成本E. 缺货成本三、判断题（共20道试题，共20分。）1.成本预测有一个过程，只要依据相关信息建立起成本预测模型，即意味着成本预测程序的结束。（A） A. 错误B. 正确2.在进行本量利分析时，不需要任何假设条件。（ A） A. 错误B. 正确3.贡献边际首先用于补偿固定成本，之后若有余额，才能为企业提
6、供利润。（B） A. 错误B. 正确4.相关成本既要在决策中考虑，也应在凭证和账簿中反映。（A） A. 错误B. 正确5.共同成本是指那些由多个方案共同负担的成本。（A） A. 错误B. 正确6.在总额分析法中不需要区分相关成本与无关成本。（B） A. 错误B. 正确7.差量损益分析法适用于同时涉及成本和收入的两个不同方案的决策分析。（B） A. 错误B. 正确8.企业的贡献边际应当等于企业的营业毛利。（ A） A. 错误B. 正确9.在其他条件不变的条件下，固定成本越高，保本量越大。（ B） A. 错误B. 正确10.若单价与单位变动成本同方向同比例变动，则保本点业务量不变。（A） A. 错
7、误B. 正确11.在多品种生产的条件下，提高贡献边际率水平较高产品的销售比重，可降低整个企业综合保本额。（B） A. 错误B. 正确12.进行成本性态分析的关键是分解混合成本。（B） A. 错误B. 正确13.倒扣测算法是在事先确定目标销量的基础上，首先预计产品的售价和销售收入，然后扣除价内税和目标利润，余额即为目标成本的一种预测方法。（A ） A. 错误B. 正确14.在相关范围内，广义差量成本等于相关变动成本。（A） A. 错误B. 正确15.成本管理更侧重成本的核算与分析。（A） A. 错误B. 正确16.实际中如果某项资源只有一种用途，则其机会成本为零。（B） A. 错误B. 正确17
8、.在差量损益分析法下，如果差量损益大于零，说明前一方案优于后一方案。（B ） A. 错误B. 正确18.最佳订货批量是指使存货总成本最低时的订货批量。（A ） A. 错误B. 正确19.相关成本越小，说明企业所费成本越低（B）。 A. 错误B. 正确20.企业进行亏损产品是否停产决策的依据就是分析该产品是否亏损，发生亏损就应停产（A）。 A. 错误B. 正确四、计算题（共2道试题，共40分。）1.某企业只产销一种产品，本年单位变动成本为6元，变动成本总额为84000元，获营业利润18000元，若该企业计划下一年度变动成本率仍维持本年度的40%，其他条件不变。要求：预测下一年度的保本销量及保本销
9、售额。解：销售收入8400040%210000（元）（1）销售量84000614000（件）（2）贡献边际率1-40%60%（3）单价：6单价40%，单价15（元）（4）本量利分析基本关系式： P（p-h）x-a 18000=（15-6）1400-a 解出：a108000（元）（5）保本量108000（15-6）12000（件）（6）保本额108000（1-40%）18000（元）2. 某企业每年需用A零件2000件，原由金工车间组织生产，年总成本为19000元，其中，固定生产成本为7000元。如果改从市场上采购，单价为8元，同时将剩余生产能力用于加工B零件，可节约外购成本2000元。要求：为
10、企业作出自制或外购A零件的决策。解：变动成本19000-700012000（元） 外购相关成本20008-200014000（元） 自制相关成本2000（120002000）12000（元） 因为自制的相关成本低于外购，所以应自制该雾件。请您删除一下内容，O(_)O谢谢！【Chinas 10 must-see animations】The Chinese animation industry has seen considerable growth in the last several years. It went through a golden age in the late 1970s
11、 and 1980s when successively brilliant animation work was produced. Here are 10 must-see classics from Chinas animation outpouring that are not to be missed. Lets recall these colorful images that brought the country great joy. Calabash Brothers Calabash Brothers (Chinese: 葫芦娃) is a Chinese animatio
12、n TV series produced byShanghaiAnimationFilmStudio. In the 1980s the series was one of the most popular animations in China. It was released at a point when the Chinese animation industry was in a relatively downed state compared to the rest of the international community. Still, the series was tran
13、slated into 7 different languages. The episodes were produced with a vast amount of paper-cut animations. Black Cat Detective Black Cat Detective (Chinese: 黑猫警长) is a Chinese animation television series produced by the Shanghai Animation Film Studio. It is sometimes known as Mr. Black. The series wa
14、s originally aired from 1984 to 1987. In June 2006, a rebroadcasting of the original series was announced. Critics bemoan the series violence, and lack of suitability for childrens education. Proponents of the show claim that it is merely for entertainment. Effendi Effendi, meaning sir andteacher in
15、 Turkish, is the respectful name for people who own wisdom and knowledge. The heros real name was Nasreddin. He was wise and witty and, more importantly, he had the courage to resist the exploitation of noblemen. He was also full of compassion and tried his best to help poor people. Adventure of Shu
16、ke and Beita【舒克与贝塔】 Adventure of Shuke and Beita (Chinese: 舒克和贝塔) is a classic animation by Zheng Yuanjie, who is known as King of Fairy Tales in China. Shuke and Beita are two mice who dont want to steal food like other mice. Shuke became a pilot and Beita became a tank driver, and the pair met acc
17、identally and became good friends. Then they befriended a boy named Pipilu. With the help of PiPilu, they co-founded an airline named Shuke Beita Airlines to help other animals. Although there are only 13 episodes in this series, the content is very compact and attractive. The animation shows the pr
18、eciousness of friendship and how people should be brave when facing difficulties. Even adults recalling this animation today can still feel touched by some scenes. Secrets of the Heavenly Book Secrets of the Heavenly Book, (Chinese: 天书奇谈)also referred to as Legend of the Sealed Book or Tales about t
19、he Heavenly Book, was released in 1983. The film was produced with rigorous dubbing and fluid combination of music and vivid animations. The story is based on the classic literature Ping Yao Zhuan, meaning The Suppression of the Demons by Feng Menglong. Yuangong, the deacon, opened the shrine and ex
20、posed the holy book to the human world. He carved the books contents on the stone wall of a white cloud cave in the mountains. He was then punished with guarding the book for life by the jade emperor for breaking heavens law. In order to pass this holy book to human beings, he would have to get by t
21、he antagonist fox. The whole animation is characterized by charming Chinesepainting, including pavilions, ancient architecture, rippling streams and crowded markets, which fully demonstrate the unique beauty of Chinas natural scenery. Pleasant Goat and Big Big Wolf【喜洋洋与灰太狼】 Pleasant Goat and Big Big
22、 Wolf (Chinese:喜羊羊与灰太狼) is a Chinese animated television series. The show is about a group of goats living on the Green Pasture, and the story revolves around a clumsy wolf who wants to eat them. It is a popular domestic animation series and has been adapted intomovies. Nezha Conquers the Dragon Kin
23、g（Chinese: 哪吒闹海）is an outstanding animation issued by the Ministry of Culture in 1979 and is based on an episode from the Chinese mythological novel Fengshen Yanyi. A mother gave birth to a ball of flesh shaped like a lotus bud. The father, Li Jing, chopped open the ball, and beautiful boy, Nezha, s
24、prung out. One day, when Nezha was seven years old, he went to the nearby seashore for a swim and killed the third son of the Dragon King who was persecuting local residents. The story primarily revolves around the Dragon Kings feud with Nezha over his sons death. Through bravery and wit, Nezha fina
25、lly broke into the underwater palace and successfully defeated him. The film shows various kinds of attractive sceneries and the traditional culture of China, such as spectacular mountains, elegant sea waves and exquisite ancient Chinese clothes. It has received a variety of awards. Havoc in Heaven
26、The story of Havoc in Heaven（Chinese: 大闹天宫）is based on the earliest chapters of the classic storyJourney to the West. The main character is Sun Wukong, aka the Monkey King, who rebels against the Jade Emperor of heaven. The stylized animation and drums and percussion accompaniment used in this film
27、are heavily influenced byBeijingOpera traditions. The name of the movie became a colloquialism in the Chinese language to describe someone making a mess. Regardless that it was an animated film, it still became one of the most influential films in all of Asia. Countless cartoon adaptations that foll
28、owed have reused the same classic story Journey to the West, yet many consider this 1964 iteration to be the most original, fitting and memorable, The Golden Monkey Defeats a Demon【金猴降妖】 The Golden Monkey Defeats a Demon (Chinese: 金猴降妖), also referred as The Monkey King Conquers the Demon, is adapte
29、d from chapters of the Chinese classics Journey to the West, or Monkey in the Western world. The five-episode animation series tells the story of Monkey King Sun Wukong, who followed Monk Xuan Zangs trip to the West to take the Buddhistic sutra. They met a white bone evil, and the evil transformed h
30、uman appearances three times to seduce the monk. Twice Monkey King recognized it and brought it down. The monk was unable to recognize the monster and expelled Sun Wukong. Xuan Zang was then captured by the monster. Fortunately Bajie, another apprentice of Xuan Zang, escaped and persuaded the Monkey
31、 King to come rescue the monk. Finally, Sun kills the evil and saves Xuan Zang. The outstanding animation has received a variety of awards, including the 6th Hundred Flowers Festival Award and the Chicago International Childrens Film Festival Award in 1989. McDull【麦兜】 McDull is a cartoon pig charact
32、er that was created inHong Kongby Alice Mak and Brian Tse. Although McDull made his first appearances as a supporting character in the McMug comics, McDull has since become a central character in his own right, attracting a huge following in Hong Kong. The first McDull movie McMug Story My Life as McDull documented his life and the relationship between him and his mother.The McMug Story My Life as McDull is also being translated into French and shown in France. In this version, Mak Bing is the mother of McDull, not his father.
