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在责任会计系统中,处于责任中心最高层次的是( )。 A. 成本中心 B. 利润中心 C. 投资中心 D. 费用中心 20、成本中心控制和考核的内容是( ) A.

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 在责任会计系统中,处于责任中心最高层次的是(    )。  3ph★济宁成人高考报名电话0537-2229526

A. 成本中心   B. 利润中心  C. 投资中心    D. 费用中心3ph★济宁成人高考报名电话0537-2229526

20、成本中心控制和考核的内容是(     3ph★济宁成人高考报名电话0537-2229526

A.产品成本  B.标准成本  C. 预算成本   D.责任成本3ph★济宁成人高考报名电话0537-2229526

二、多项选择题(本大题共10小题,每小题2分,共20分)每小题至少有二个以上答案符合题目要求的,请将正确答案写在下列方框内,答在其他地方无效错选、多选、少选或未选均无分。3ph★济宁成人高考报名电话0537-2229526

题号3ph★济宁成人高考报名电话0537-2229526

1 3ph★济宁成人高考报名电话0537-2229526

 23ph★济宁成人高考报名电话0537-2229526

  33ph★济宁成人高考报名电话0537-2229526

  43ph★济宁成人高考报名电话0537-2229526

 53ph★济宁成人高考报名电话0537-2229526

 63ph★济宁成人高考报名电话0537-2229526

 73ph★济宁成人高考报名电话0537-2229526

 83ph★济宁成人高考报名电话0537-2229526

93ph★济宁成人高考报名电话0537-2229526

103ph★济宁成人高考报名电话0537-2229526

答案3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

1、现代管理会计的内容有( )  3ph★济宁成人高考报名电话0537-2229526

A.预测决策会计   B.规划控制会计  C.责任会计  D.考核会计3ph★济宁成人高考报名电话0537-2229526

2下列成本中属于约束性固定成本的有( ) 3ph★济宁成人高考报名电话0537-2229526

A.按直线法计提的折旧费   B.融资租赁费   C.管理人员工资  D.广告费3ph★济宁成人高考报名电话0537-2229526

3影响保利点的因素有( )  3ph★济宁成人高考报名电话0537-2229526

A.单价 B.单位变动成本  C.固定成本  D.目标利润3ph★济宁成人高考报名电话0537-2229526

4下列条件中,能使安全边际提高的有( ) 3ph★济宁成人高考报名电话0537-2229526

A.单价提高 B.单位变动成本提高 C.销量降低  D.销量提高3ph★济宁成人高考报名电话0537-2229526

5预测分析的方法一般分为两大类( )3ph★济宁成人高考报名电话0537-2229526

 A.定量分析法  B.因果预测法  C.判断分析法  D.定性分析法3ph★济宁成人高考报名电话0537-2229526

6、以下属于年金的有(        3ph★济宁成人高考报名电话0537-2229526

A.所得税    B.按年限平均法计提的折旧   C.等额分期收款   D.经营成本3ph★济宁成人高考报名电话0537-2229526

7、下列项目中属于经营期现金流入量的有( ) 3ph★济宁成人高考报名电话0537-2229526

A.营业收入  B.回收垫支的流动资金  C.经营成本节约额  D.回收的固定资产残值3ph★济宁成人高考报名电话0537-2229526

8贴现的长期投资决策分析指标包括(     3ph★济宁成人高考报名电话0537-2229526

 A.原始投资回收率   B.净现值   C.回收期   D.内含报酬率3ph★济宁成人高考报名电话0537-2229526

9、下列哪些成本与决策有关(    3ph★济宁成人高考报名电话0537-2229526

A.机会成本    B.历史成本    C.边际成本       D.共同成本3ph★济宁成人高考报名电话0537-2229526

10全面预算管理中,属于总预算内容的有( )    3ph★济宁成人高考报名电话0537-2229526

A.资本支出预算     B.生产预算    C.预计利润表    D.预计资产负债表3ph★济宁成人高考报名电话0537-2229526

三、判断题(本大题共10小题,每小题1分,共10分。判断下列各题正误,正者在括号内打“√”,误者在括号内打“×”,答案写在下列方框内,答在其他地方无效)。3ph★济宁成人高考报名电话0537-2229526

题号3ph★济宁成人高考报名电话0537-2229526

13ph★济宁成人高考报名电话0537-2229526

23ph★济宁成人高考报名电话0537-2229526

33ph★济宁成人高考报名电话0537-2229526

43ph★济宁成人高考报名电话0537-2229526

53ph★济宁成人高考报名电话0537-2229526

63ph★济宁成人高考报名电话0537-2229526

73ph★济宁成人高考报名电话0537-2229526

83ph★济宁成人高考报名电话0537-2229526

93ph★济宁成人高考报名电话0537-2229526

103ph★济宁成人高考报名电话0537-2229526

答案3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

1成本性态分析中高低点法的优点是计算精度高,缺点是过于计算过程过于复杂。( )3ph★济宁成人高考报名电话0537-2229526

2当边际收入等于边际成本,边际利润为零时,意味着产品售价最优,利润最大。(   3ph★济宁成人高考报名电话0537-2229526

3当销售量上升时,单位贡献边际上升,安全边际也上升。(   3ph★济宁成人高考报名电话0537-2229526

4不论计算保本量还是计算保利量,分母均为单位边际贡献(   3ph★济宁成人高考报名电话0537-2229526

5销售利润率之与边际贡献率有关,它不受安全边际率的影响( 3ph★济宁成人高考报名电话0537-2229526

6、用销售百分比法进行资金预测时,在计算销售额变动的资产项目基期金额中一定要包括固定资产项目 3ph★济宁成人高考报名电话0537-2229526

7、从理论上讲,如果从国家投资主体出发,企业所得税不作为现金流出量看待。(  3ph★济宁成人高考报名电话0537-2229526

8弹性预算必须以成本按性态分类为基础。(   3ph★济宁成人高考报名电话0537-2229526

9按贴现率15%计算的某长期投资方案的净现值为100元,则该方案的实际投资报酬率大于14%。   3ph★济宁成人高考报名电话0537-2229526

10销售预算、生产预算等其他预算的编制要以现金预算为基础。(  3ph★济宁成人高考报名电话0537-2229526

四、计算题(每小题各8分,共540分)3ph★济宁成人高考报名电话0537-2229526

品种3ph★济宁成人高考报名电话0537-2229526

销售量(件)3ph★济宁成人高考报名电话0537-2229526

单价(元)3ph★济宁成人高考报名电话0537-2229526

单位变动成本(元)3ph★济宁成人高考报名电话0537-2229526

3ph★济宁成人高考报名电话0537-2229526

10003ph★济宁成人高考报名电话0537-2229526

6203ph★济宁成人高考报名电话0537-2229526

3723ph★济宁成人高考报名电话0537-2229526

3ph★济宁成人高考报名电话0537-2229526

20003ph★济宁成人高考报名电话0537-2229526

1003ph★济宁成人高考报名电话0537-2229526

503ph★济宁成人高考报名电话0537-2229526

3ph★济宁成人高考报名电话0537-2229526

30003ph★济宁成人高考报名电话0537-2229526

603ph★济宁成人高考报名电话0537-2229526

453ph★济宁成人高考报名电话0537-2229526

 1已知某企业组织多品种经营,2015年有关资料如下:3ph★济宁成人高考报名电话0537-2229526

假定本年全厂固定成本为237000,2000年削减广告费1200元。3ph★济宁成人高考报名电话0537-2229526

要求:计算2016年的综合保本额及各种产品的保本额。(计算结果保留两位小数)3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

月份3ph★济宁成人高考报名电话0537-2229526

产量x3ph★济宁成人高考报名电话0537-2229526

混合成本y3ph★济宁成人高考报名电话0537-2229526

73ph★济宁成人高考报名电话0537-2229526

63ph★济宁成人高考报名电话0537-2229526

1103ph★济宁成人高考报名电话0537-2229526

83ph★济宁成人高考报名电话0537-2229526

83ph★济宁成人高考报名电话0537-2229526

1153ph★济宁成人高考报名电话0537-2229526

93ph★济宁成人高考报名电话0537-2229526

43ph★济宁成人高考报名电话0537-2229526

853ph★济宁成人高考报名电话0537-2229526

103ph★济宁成人高考报名电话0537-2229526

73ph★济宁成人高考报名电话0537-2229526

103ph★济宁成人高考报名电话0537-2229526

113ph★济宁成人高考报名电话0537-2229526

93ph★济宁成人高考报名电话0537-2229526

53ph★济宁成人高考报名电话0537-2229526

123ph★济宁成人高考报名电话0537-2229526

53ph★济宁成人高考报名电话0537-2229526

123ph★济宁成人高考报名电话0537-2229526

2已知某企业2015年下半年某产品的混合成本资料如右表所示:      3ph★济宁成人高考报名电话0537-2229526

请采用直线回归分析法对混合成本进行分解3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

3某公司在基期(2015)的实际销售总额为500000,税后净利20000,发放普通股股利10000元。假定基期固定资产利用率已达到饱和状态。该公司基期期末简略资产负债表,如下3ph★济宁成人高考报名电话0537-2229526

资产3ph★济宁成人高考报名电话0537-2229526

权益3ph★济宁成人高考报名电话0537-2229526

货币资金3ph★济宁成人高考报名电话0537-2229526

120003ph★济宁成人高考报名电话0537-2229526

应付帐款3ph★济宁成人高考报名电话0537-2229526

520003ph★济宁成人高考报名电话0537-2229526

应收帐款3ph★济宁成人高考报名电话0537-2229526

850003ph★济宁成人高考报名电话0537-2229526

应付税款3ph★济宁成人高考报名电话0537-2229526

250003ph★济宁成人高考报名电话0537-2229526

存货3ph★济宁成人高考报名电话0537-2229526

1150003ph★济宁成人高考报名电话0537-2229526

长期负债3ph★济宁成人高考报名电话0537-2229526

1200003ph★济宁成人高考报名电话0537-2229526

厂房设备(净额)3ph★济宁成人高考报名电话0537-2229526

1500003ph★济宁成人高考报名电话0537-2229526

普通股股本3ph★济宁成人高考报名电话0537-2229526

2000003ph★济宁成人高考报名电话0537-2229526

无形资产3ph★济宁成人高考报名电话0537-2229526

480003ph★济宁成人高考报名电话0537-2229526

留存收益3ph★济宁成人高考报名电话0537-2229526

130003ph★济宁成人高考报名电话0537-2229526

资产总计3ph★济宁成人高考报名电话0537-2229526

4100003ph★济宁成人高考报名电话0537-2229526

权益总计3ph★济宁成人高考报名电话0537-2229526

4100003ph★济宁成人高考报名电话0537-2229526

若该公司在计划期(2016年)销售收入总额将增至750000元,并仍按基期股利发放率支付股利;折旧准备提取数为20000元,其中70%用于改造现有的厂房设备;计划期零星资金需要量为15000元。要求预测计划期需要追加资金的数量3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

4、某企业现有年剩余生产能力2000台时,可用来生产A产品或B产品,此剩余生产能力的年固定资产折旧费为80000,其它预测资料如表。要求进行决策分析3ph★济宁成人高考报名电话0537-2229526

项目              项目3ph★济宁成人高考报名电话0537-2229526

A产品3ph★济宁成人高考报名电话0537-2229526

B产品3ph★济宁成人高考报名电话0537-2229526

单价3ph★济宁成人高考报名电话0537-2229526

1503ph★济宁成人高考报名电话0537-2229526

803ph★济宁成人高考报名电话0537-2229526

单位变动成本3ph★济宁成人高考报名电话0537-2229526

903ph★济宁成人高考报名电话0537-2229526

503ph★济宁成人高考报名电话0537-2229526

单位产品定额台时3ph★济宁成人高考报名电话0537-2229526

5台时/3ph★济宁成人高考报名电话0537-2229526

2台时/3ph★济宁成人高考报名电话0537-2229526

 3ph★济宁成人高考报名电话0537-2229526

5公司20161月份的现金收支情况如下:3ph★济宁成人高考报名电话0537-2229526

1)上年第四季度末的现金余额为4 500元。3ph★济宁成人高考报名电话0537-2229526

2)上年12月实际销售收入为50 000元;预计1月份销售收入为56 000元(该公司的收款条件是当月收现60%,其余下月收讫)。3ph★济宁成人高考报名电话0537-2229526

3)上年12月实际购料为18 000元;预计1月份购料16 000元(该公司的付款条件是当月付现55%,其余下月付讫)。3ph★济宁成人高考报名电话0537-2229526

4)该公司预计1月份的制造费用和非制造费用总额为12 000元(其中包括折旧费4 000元)。3ph★济宁成人高考报名电话0537-2229526

5)预计1月份支付直接人工工资为10 000元。3ph★济宁成人高考报名电话0537-2229526

6)预计1月份购置固定设备20 000元。3ph★济宁成人高考报名电话0537-2229526

7)预计1月份支付所得税2 000元。3ph★济宁成人高考报名电话0537-2229526

8)该公司规定每日最低库存现金限额为4 000元,不足之数可向银行申请借款,借款额一般为千元的倍数。3ph★济宁成人高考报名电话0537-2229526

要求:根据上述资料,为该公司编制20161月份的现金预算。3ph★济宁成人高考报名电话0537-2229526

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