問題一覧
1
Cost-volume-profit analysis is the study of effects of
changes incosts and volume on a companys profit
2
Incremental analysis is most useful
in developing relevent information for management decisions
3
An opportunity
is the potetial benefit that may be obtained by the folloeing an alternetive course of action
4
Conturbution margin is the amount of revenue remainung after deducting
variable costs
5
An activity-based overhead rate is computed as follows
estimated overhead divided by estimated use of cost drivers
6
The CVP income statement
discloses contribution margin in the body of statment
7
Which of the following is an irrelevant cost ?
A sunk cost
8
The required sales in units to achive a target net income is
(fixed cost + target net income) divided by contribution margin per unit
9
The margin safety ratio is
margin safety in dollars divided by expected sales
10
The break-even point is where
contribution margin equals total fixed costs
11
Wgich of the following is not fixed costs ?
Direct matariels
12
The contribution margin ratio is
contribution margin divided by sales
13
Which of the following is a value-added activity ?
Engineering design
14
The first step in activity-based costing is to
identify and classify the activites involved in the manufacture of spesific products, and allocate overhead to cosr pools
15
Under absorption costing and variable costing. how are fixed manufacturing costs treated ?
Product Cost Period Cost
16
Relevant costs are always
avoidable costs
17
Incremental analysis would be appropriate for
All of these are correct
18
To assign overhead costs to each product, the company
multiplies the activity-based overhead rates per cost driver by the number of cost drivers expected to be used per product
19
A variable cost is a cost that
varies in total proportion to changes in the level of activity
20
Activity based costing uses
numerous cost pools and numerous cost drivers
21
A fixed cost remains constant in total and on a per until
False
22
Activity-based costing allocates overhead to multiple cost pools and assigns the cost pools to products using cost drivers
True
23
In incremental analysis, total fixed costs will always remain constant under alternative courses of action
False
24
An opportunity cost is the potential benefit obtained by using resources in an alternative course of action
True
25
The break-even point in sales is variable costs divided by the weighted-avarage contribution margin ratio
True
26
The CVP income statment classifies costs as variable or fixed and computes a contribution margin
True
27
In incremental analysis, total fixed costs will always remain constant under
False
28
A variable cost remains constant per unit at various levels of activity
True
29
If fixed costs are $100,000 and weighted-avarage unit contribution margin 2,000 units
True
30
ABC is generally more costly to implement than traditional costing
True