問題一覧
1
The calculation to determine target cost is
sales price - desired profit
2
Cost-volume profit analysis is the study of the effects of
changes in costs and volume on a companys profit
3
Incremental analysis would not be appropriate for
analysis of manufacturing variances
4
In cost-plus pricing, the target selling price is computed as
total unit cost + desired ROl per unit.
5
In cost-plus pricing, the markup consists of
desired ROl.
6
An increase in the level of activity will have the following effects on unit costs for variable and fixed costs
Remains constant / Decreases
7
Contribution margin is the amount of revenue remaining after deducting
variable costs.
8
Which two methods are used most often when establishing a transfer price?
Cost-based transfer pricing and market-based transfer pricing
9
The work of factory employees that can be physically
direct labor.
10
A process cost accounting system is most appropriate when
similar products are mass-produced.
11
Which of the following is a true statement
A process cost system has one work
12
The desired ROl per unit is calculated by
multiplying the ROl by the investment and dividing by the estimated
13
A job order cost system identifles costs with a particular job rather
True
14
The process of evaluating financial data
incremental analysis
15
A variable cost remains constant per unit at various levels of activity
False
16
Finished goods invemtory for manufacturing company is equivalent to
False
17
Target cos is comprised of
total manufacturing and selling and administravie costs
18
The following per unit
20%
19
which of the following would be accounted for using a job order cost system
The consriction of campusn bulding
20
If fixed costs are 100 000 , 2000 units
True
21
In incremantal analysis, total fixed costs will always remain
True
22
In compataive market
False
23
In most cases, a company sets the price insteasd of
False
24
Manufacturing costs that cannot be classifed
manufacturing overhead
25
The first step in activity-based costing is to assign
False
26
The cost-plus pricing approach establishes a cost based price
True
27
Process cost systems are used to apply costs to a
False