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1、电大管理会计期末考试小抄一、 单选题1.按照管理会计的解释，成本的相关性是指(A.与决策方案有关的成本特性)。2.下列各项中，属于因果预测分析法的是(C.本量利分析法)。3.将决策分析区分为短期决策与长期决策所依据的分类标志是(C.决策规划时期的长短)。4.在定价决策中，对于那些同类竞争产品差异性较大、能满足较大市场需要、弹性小、不易仿制的新产品最好采用(A.撇油策略)。5.下列项目中，能够规定管理会计工作对象基本活动空间的假设是(A.多层主体假设)。6.在计算保本t和保利t时，有关公式的分母可以是(A.单位贡献边际) 7.某投资方案的年营业收人为100万元，年营业支出为60万元，其中折旧为l
2、0万元，所得税率为40，则该方案每年的营业现金流t为(C.34)万元。8.在下列各项中，属于标准成本控制系统前提和关键的是(A.标准成本的制定) 9.在贵任会计中，将企业办理内部交易结算和内部责任结转所使用的价格称为(C.内部转移价格)。10.在责任预算的基础上，将实际数与计划数进行比较，用来反映与考核各责任中心工作业绩的书面文件是(B.责任报告)。11.编制全面预算的出发点和起点是(B.销售预算)。12.下列属于年金范畴的是(A.偿债基金)。13.下列长期投资决策评价指标中，其计算结果不受建设期的长短、资金投人的方式、回收额的有无，以及净现金流量的大小等条件影响的是(A.投资利润率)。14.
3、如果其他因素不变，一旦提高折现率，则下列指标中其数值将会变小的是(A.净现值率)。15.能使投资方案的净现值等于零的折现率，叫(C.内部收益率)。16.在单一方案决策过程中，可能与净现值评价结论发生矛盾的评价指标是(C.投资回收期)。17.在只有一个投资项目可供选择的条件下，如果该项目不具有财务可行性，则必然会存在的一种情况是(C.净现值率NPVR0)。18.在财务会计中，应当将销售费用归属于下列各项中的(D.非生产成本)19.有关联产品深加工决策中，联产品分离前的联合成本是(B.不相关成本)。20.在短期经营决策中，只要买方出价低于(B.单位变动成本)，企业就不应接受特殊价格追加定货。21.
4、下列项目中，不属于能够揭示管理会计与财务会计之间共性特征的表述是(B.两者的具体目标相同) 22.在财务会计中，应当将销售费用归属于下列各项中的叼D.非生产成本)。23.在管理会计中狭义相关范围是指(B.业务量的变动范围)。24.假定某产品的单位贡献边际大于零，在其他条件不变的情况下，本期的销售量比上期减少时，如按变动成本法确定营业利润，本期营业利润与上期相比将(B.减少)。25.在下列指标中，可据以判断企业经营安全程度的指标是(C.保本作业率) 26.某企业每月固定成本2000元，单价20元，计划销售产品500件，欲实现目标利润1000元，其单位变动成本应为(C.14)。27.下列各项中，不
5、属于定量分析法的是(A.判断分析法)。28.在半成品是否深加工决策中必须考虑的由于对半成品进行深加工而追加的变动成本，称为(D.加工成本)。29.在半成品是否深加工的决策中，下列成本中属于相关成本的是D.因深加工而追加的固定成本)。30.已知某项目的原始投资额为1000万元，建设期为2年，投产后第1-9年每年净现金流量为“50万元第0年净现赞量为“5“万元则该项目包括建设期的静态投资回收期为(C.6年) 31.某人年初存人银行1000元，假设银行按每年10%的复利计息，每年末取出20。元，则最后一次能够足额(200)元提款的时间是(C.7年末)。(已知年金现值系数:5年100o3.696;7年
6、10%为4.868;8年10%为5.335;9年10%为5.679) 32.已知某投资项目的某年营业收人为140元，该年经营成本为70万元，折旧为30万元，所得税率为40%。据此计算的该年经营净现金流量为(C.54万元)。33.在管理会计中，单一方案决策又称为(A.接受或拒绝方案决策)。34.某投资项目在建设期内投人全部原始投资，该项目的净现值率为25，则该项目的获利指数为(B.1.25)。35.下列长期投资决策评价指标中，其数值越小越好的指标是(B.投资回收期)。36.当某方案的净现值大于零时，其内部收益率(C.一定大于设定折现率)。37。可以概括了解企业在预算期间盈利能力的预算是(C.预计
7、利润表)。38.滚动预算的基本特点是(B.预算期是连续不断的)。39.下列属于用量标准的是(A.材料消耗量)。40.供需双方分别按照不同的内部转移价格计价结算时采用的是(D.双重市场价格) 二、多选题(每小题2分.共10分)下列项目中，属于在现代管理会计阶段产生和发展起来的有(BCDE)A.规划梓制合计13.预测决策会计C.责任会计D.管理会计师职业E.管理会计专业团体2.目标成本方案的提出方法包括(ABCDE)。A.按目标利润预测目标成本13.以本企业历史最好成本作为目标成本C.以本企业历史最高的成本作为目标成本D.以国内外同类产品的先进成本水平作为目标成本E.以标准成本、计划成本或定额成本
8、作为目标成本3.销售预测中，定性预测可以用(CDE)。A.移动加权平均法E.回归分析法C.专家判断法D.推销员判断法E.综合判断法4.销售及管理费用预算编制的主要依据是(BDE)。A.预算期生产量13.预算期销售量C.单位产品变动性标准费用额D.有关标准耗用量E.有关标准价格5成本控制按其手段分类可分为(AB)A.绝对成本控制B.相对成本控制C.产品成本控制1).质量成本控制E.经营成本控制6.在相关范围内，固定成本应当具备的特征有(AE)A.总额的不变性B.总额的变动性C.总额的正比例变动性D.单位额的不变性E.单位额的反比例变动性7.安全边际指标的表现形式包括(ABC)。A.安全边际量B.
9、C.安全边际率D.E.贡献边际率8.下列各式中，属于生产经营决策相关成本的有(ABCD)A.增量成本B.C.专属成本D.E.不可避免成本9.下列项目中，属于长期投资特点的有(ABCD)A.投人资金多B.影响持续时间长C.资金回收慢D.蒙受损失风险大E.与收益性支出相联系10.制定内部转移价格应遵循的基本原则有(CDE)A.要以成本为基础B.要和市场价格保持一致C.要为供求双方自愿接受D.要公正合理，避免主观随意性E.要有利于分清各责任中心的成绩和不足三、简答题(每小题10分，共20分)1.简述静态投资回收期的特点。答:静态投资回收期是一个非折现绝对数正指标。它能够直观地反映原始总投资的反本期限
10、，容易理解，计算简便，是所有静态指标中应用较为广泛的传统评价指标。但由于它没有考虑货币时间价值因素，又不考虑回收期满后继续发生的现金流量的变化情况，故存在一定的弊端。2.如何评价某一个投资项目具有财务可行性?答:在只有一个投资项目可供选择的条件下，需要利用评价指标考察独立项目是否具有财务可行性，从而作出接受或拒绝该项目的决策。当有关正指标大于或等于某些特定数值，反指标小于特定数值，则该项目具有财务可行性;反之，则不具备财务可行性。3.请说明贡献边际率和变动成本率的含义及其性质。答:贡献边际率是指贡献边际占销售收人的百分比。变动成本率是指变动成本占销售收人的百分比。贡献边际率和变动成本率属于互补
11、性质，变动成本率越高，贡献边际率越低，盈利能力越小;反之，变动成本率越低，贡献边际率越高，盈利能力越强。4.简述长期投资决策评价指标运用的原则和标准。答:长期投资决策评价指标的运用:一般说来，长期投资决策评价指标的运用应遵循以下原则;具体问题具体分析、确保财务可行性、分清主次指标、讲求效益的原则。对于单一的独立投资项目的财务可行性的评价，一般可以参考以下标准:净现值0 净现值率0 获利质指数1 内部收益率行业基准折现率包括建设期在内的静态回收期n-2对于多个互斥方案的决策，可以通过比较净现值的大小、差额投资内部收益率等方法确定最优方案。四、计算分析题(共50分)1.(15分)某企业拟购人一套设
12、备，有131和B2两种型号可供选择，该企业采用平均年限法计提折旧，所得税率为330o，预定投资报酬率为14%，其他有关资料如下:项目B1B2购置成本200000150000有效期55预计残值2000015000预计税前净利4000030000根据以上资料，采用净现值法分析确定企业应选购哪种型号的设备。(5年，14%的复利现值系数)=0.519(5年，14%的年金现值系数)=3.433答案:B1型号:税后净利=40000X(1-33)二26800(元)折旧额=200000一20000=36000(元)净现值=一200000+(26800+36000)X3.433+20000X0.519=2597
13、2.4(元)132型号:税后净利=30000X(1-33线)=20100(元)折旧额二150000一150005=27000(元)净现值=一150000+(20100+27000)X3.433+15000X0.519=19479.3(元)B1型号的净现值大于B2型号的净现值，所以应选择B1型号设备。2.(15分)已知某企业只生产一种产品，其某年有关的业务量、售价与成本资料如下:期初存货量(件)本期生产量(件)本期销售量(件)期末存货量(件)售价(元/件)060004500150020变动生产成本(元)固定制造费用(元)变动销售费用(元)固定销售费用(元)变动管理费用(元)固定管理费用(元)60
14、0001500090021004504050要求:按变动成本法编制收益表。答案:收益表(单位:元)贡献式营业收入90000变动成本变动生产成本45000变动销售费用900变动管理费用450变动成本合计46350贡献边际43650固定成本固定制造费用15000固定销售费用2100固定管理费用4050固定成本合计21150营业利润225003.(20分)某厂某月份的收益表如下:(单位:元)销售收人800000销售成木变动成本480000固定成本400000净损失(80000)该厂经研究，认为如果每月增加广告费200000元，可使销售量有较大的提高。要求计算增加广告费以后，保本额是多少?答案:贡献边
15、际二800000一480000=320000贡献边际率=320000800000=40%保本额=400000+20000040%=1500000(元)1.某厂只生产一种产品，第一、二年的产量分别为3000。件和24000件;销量分别为20000件和30000件;存货计价采用先进先出法。产品单价为15元/件;单位变动生产成本为5元/件;每年固定性制造费用的发生额为18000。元。销售及管理费用都是固定的，每年发生额为25000元。(20分)要求:分别采用变动成本法和完全成本法方法确定第一、二年的营业利润。答:变动成本法的营业利润: 第一年:贡献边际=15X20000-5X20000=200000
16、(元)营业利润=200000-080000+25000)=一5000(元)第二年:贡献边际=15X30000一5X30000=300000(元)营业利润=300000-(180000+25000)=95000(元)完全成本法的单位产品成本:第一年:5+1800003000018000024000=11(元)第二年:5+=12.5(元)完全成本法的营业利润:营业毛利=15X20000一(0+11X30000一11X10000)=80000(元)营业利润二80000-25000=55000(元)第二年:营业毛利=15X30000一(11X10000+12.5X24000-12.5X4000)=90
17、000(元)营业利润=90000-25000=65000(元)2.某企业只生产一种产品，2005年销量为100。件，单价20元，单位成本14元，其中单位变动成本10元。为扩大经营规模，企业拟租用一台专用设备，年租金为160。元，假定2006年单价和单位变动成本不变。(15分)要求:(1)计算2006年该企业的保本量。(2)若要实现利润比2005年增加一倍的目标，2006年至少销售多少件产品?(3)若2006年市场上只能容纳1400件产品，此时该产品的安全边际量是多少?答:(15分)单位贡献边际=20一10=10(元)固定成本总额=(14-10)X1000+1600=5600(元)保本销售量=5
18、60010=560(件)2005年固定成本二4X1000=4000(元)目标利润=(20X1000-10X1000-4000)X2=12000(元)目标销售量=5600十1200010=1760(件)安全边际=1400一560=840(件)3.假定某企业现生产销售甲产品60000件，销售单价5元，单位变动成本3元，固定成本为60000元。计划期销售单价和成本水平不变。(10分)要求:(1)计算该企业甲产品的经营杠杆系数;(2)假定计划期甲产品的销售量增加到72000件，而售价与成本水平不变。预测计划期的利润是多少?答:(10分)贡献边际=(5一3)X60000二120000(元)营业利润=12
19、0000一60000二60000(元)营业杠杆系数二12000060000计划期销售变动率=72000一6000060000=20%计划期营业利润=60000X(1-1-200oX2)=84000(元)4.某企业生产中需用某种零件10000件，外购价每件3元，如自行制造，每件成本3.3元，该企业制造费用总额8000元，其中包括固定性费用3400元，变动性费用4600元。(5分)要求:做出该零件是自制或外购的决策。答:(5分)单位固定制造费用=3400/10000=0.34(元)自制的相关成本二3.3-0.34=2.96(元)外购相关成本=3(元)因为自制的相关成本低于外购，所以选择自制。_)O
20、谢谢！2015年中央电大期末复习考试小抄大全，电大期末考试必备小抄，电大考试必过小抄After earning his spurs in the kitchens of The Westin, The Sheraton, Sens on the Bund, and a sprinkling of other top-notch venues, Simpson Lu fi nally got the chance to become his own boss in November 2010. Sort of. The Shanghai-born chef might not actually
21、own California Pizza Kitchen (CPK) but he is in sole charge of both kitchen and frontof- house at this Sinan Mansionsstalwart. Its certainly a responsibility to be the head chef, and then to have to manage the rest of the restaurant as well, the 31-year-old tells Enjoy Shanghai. In hotels, for examp
22、le, these jobs are strictly demarcated, so its a great opportunity to learn how a business operates across the board. It was a task that management back in sunny California evidently felt he was ready for, and a vote of confi dence from a company that, to date, has opened 250 outlets in 11 countries
23、. And for added pressure, the Shanghai branch was also CPKs China debut. For sure it was a big step, and unlike all their other Asia operations that are franchises, they decided to manage it directly to begin with, says Simpson. Two years ago a private franchisee took over the lease, but the links t
24、o CPK headquarters are still strong, with a mainland-based brand ambassador on hand to ensure the business adheres to its ethos of creating innovative, hearth-baked pizzas, a slice of PR blurb that Simpson insists lives up to the hype. They are very innovative, he says. The problem with most fast fo
25、od places is that they use the same sauce on every pizza and just change the toppings. Every one of our 16 pizza sauces is a unique recipe that has been formulated to complement the toppings perfectly. The largely local customer base evidently agrees and on Saturday and Sunday, at least, the place i
26、s teeming. The kids-eat-for-free policy at weekends is undoubtedly a big draw, as well as is the spacious second-fl oor layout overlooked by a canopy of green from Fuxing Park over the road. The company is also focusing on increasing brand recognition and in recent years has taken part in outside ev
27、ents such as the regular California Week. Still, the sta are honest enough to admit that business could be better; as good, in fact, as in CPKs second outlet in the popular Kerry Parkside shopping mall in Pudong. Sinan Mansions has really struggled to get the number of visitors that were envisaged w
28、hen it first opened, and it hasnt been easy for any of the tenants here, adds Simpson. Were planning a third outlet in the city in 2015, and we will probably choose a shopping mall again because of the better foot traffic. The tearooms once frequented by Coco Chanel and Marcel Proust are upping stic
29、ks and coming to Shanghai, Xu Junqian visits the Parisian outpost with sweet treats. One thing the century-old Parisian tearoom Angelina has shown is that legendary fashion designer Coco Chanel not only had style and glamor but also boasted great taste in food, pastries in particular. One of the mos
30、t popular tearooms in Paris, Angelina is famous for having once been frequented by celebrities such as Chanel and writer Marcel Proust. Now Angelina has packed up its French ambience, efficient service, and beautiful, comforting desserts and flown them to Shanghai. At the flagship dine-in and take-o
31、ut space in Shanghai, everything mimics the original tearoom designed from the beginning of the 20th century, in Paris, the height of Belle Epoque. The paintings on the wall, for example, are exactly the same as the one that depicts the landscape of southern France, the hometown of the owner; and th
32、e small tables are intentional imitations of the ones that Coco Chanel once sat at every afternoon for hot chocolate. The famous hot chocolate, known as LAfricain, is a luxurious mixture of four types of cocoa beans imported from Africa, blended in Paris and then shipped to Shanghai. Its sinfully sw
33、eet, rich and thick as if putting a bar of melting chocolate directly on the tongue and the fresh whipped cream on the side makes a light, but equally gratifying contrast. It is also sold in glass bottles as takeaway. The signature Mont-Blanc chestnut cake consists of three parts: the pureed chestnu
34、t on top, the vanilla cream like stuffing, and the meringue as base. Get all three layers in one scoop, not only for the different textures but also various flavors of sweetness. The dessert has maintained its popularity for a century, even in a country like France, perhaps the worlds most competiti
35、ve place for desserts. A much overlooked pairing, is the Paris-New York choux pastry and N226 chocolate flavored tea. The choux pastry is a mouthful of airy pecan-flavored whipped cream, while the tea, a blend of black teas from China and Ceylon, cocoa and rose petals, offers a more subtle fragrance
36、 of flowers and chocolate. Ordering these two items, featuring a muted sweetness, makes it easier for you to fit into your little black dress. Breakfast, brunch, lunch and light supper are also served at the tearoom, a hub of many cultures and takes in a mix of different styles of French cuisines, a
37、ccording to the management team. The semi-cooked foie gras terrine, is seductive and deceptive. Its generously served at the size and shape of a toast, while the actual brioche toast is baked into a curved slice dipped with fig chutney. The flavor, however, is honest: strong, smooth and sublime. And
38、 you dont actually need the toast for crunchiness. This is the season for high teas, with dainty cups of fine china and little pastries that appeal to both visual and physical appetites. But there is one high tea with a difference, and Pauline D. Loh finds out just exactly why it is special. Earl Gr
39、ey tea and macarons are all very well for the crucial recuperative break in-between intensive bouts of holiday season shopping. And for those who prefer savory to sweet, there is still the selection of classic Chinese snacks called dim sum to satisfy and satiate. High tea is a meal to eat with eye a
40、nd mouth, an in-between indulgence that should be light enough not to spoil dinner, but sufficiently robust to take the edge off the hunger that strikes hours after lunch. The afternoon tea special at Shang-Xi at the Four Seasons Hotel Pudong has just the right elements. It is a pampering meal, with
41、 touches of luxury that make the high tea session a treat in itself. Whole baby abalones are braised and then topped on a shortcrust pastry shell, a sort of Chinese version of the Western vol-au-vent, but classier. Even classier is the dim sum staple shrimp dumpling or hargow, upgraded with the addi
42、tion of slivers of midnight dark truffles. This is a master touch, and chef Simon Choi, who presides unchallenged at Shang-Xi, has scored a winner again. Sweet prawns and aromatic truffles whats not to love? His masterful craftsmanship is exhibited in yet another pastry a sweet pastry that is shaped
43、 to look like a walnut, but which you can put straight into the mouth. It crumbles immediately, and the slightly sweet, nutty morsel is so easy to eat youll probably reach straight for another. My favorite is the dessert that goes by the name yangzhi ganlu, or ambrosia from the gods. The hotel calls
44、 it chilled mango cream with sago, pomelo and birds nest made with ingredients that resonate with every female soul. It does taste like ambrosia, with the sweet-sour fragrance of the mango forming the first layer of taste and sensation, and the pomelo sacs and sago pearls providing the tactile contr
45、ast. The birds nest its the ingredient that gilds the lily, since it is supposed to nourish and nurture a perfect complexion. For those unfamiliar with this exotic ingredient, the birds nest is not a bundle of twigs, but is, instead, the dried secretion that cave swifts use to build their nest. Tech
46、nically, its bird saliva, but the Chinese believe that it has collagen-boosting properties essential to beauty. To me, it just tastes good, adding a slight gelatinous crunch to the back of the teeth. There is also a baked mushroom puff pastry that includes the highly prized Matsutake or pine mushroom. You also get a choice of teas, but I strongly recommend the aged Puer from Yunnan province. It is a mellow tea that will go perfectly with the rich little nuggets, and will warm you
