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  • 問題数 27 • 6/1/2024

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    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