2017电大管理会计期末复习考试小抄.doc

电大管理会计考试小抄一、 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l0万元，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.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NPVR<0 )。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.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 )。   2 5.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)   2 6.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 )。  2 9.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.  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，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 B1                 B2    购置成本 200000            150000    有效期 5              5    预计残值 20000              15000    预计税前净利 40000              30000    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=40000 X (1-33 )二26800(元)折旧额=200000一20000=36000(元)净现值=一200000+(26800+36000) X 3. 433+20000 X0. 519=25972. 4(元)132型号:税后净利=30000 X (1- 33线)= 20100(元)折旧额二150000一15000        5=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)    0600045001500  20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)6000015000  900  2100  450  4050    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 22500    3. (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:贡献边际二800000一480000 =320000贡献边际率=320000800000=40%保本额=400000+ 200000      40%=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=15 X 20000-5 X20000=200000(元)营业利润=200000-080000+25000)=一5000(元)第二年:贡献边际=15 X 30000一5X30000=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=15 X 20000一(0+11 X 30000一11 X 10000) =80000(元)营业利润二80000-25000=55000(元)第二年:营业毛利=15 X 30000一(11 X 10000+12. 5 X 24000-12. 5 X 4000) =90000(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) X 1000+1600=5600(元)保本销售量=5600  10 =560(件)2005年固定成本二4 X 1000=4000(元)目标利润=(20 X 1000-10 X 1000-4000) X 2=12000(元)目标销售量=5600十12000        10 =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) X 60000二120000(元)营业利润= 120000一60000二60000(元)营业杠杆系数二12000060000计划期销售变动率=72000一60000      60000 =20%计划期营业利润=60000 X (1-1-20 0 o X 2) =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。请您删除一下内容，O(_)O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Many people have the same mixed feelings when planning a trip during Golden Week. With heaps of time, the seven-day Chinese National Day holiday could be the best occasion to enjoy a destination. However, it can also be the easiest way to ruin how you feel about a place and you may become more fatigued after the holiday, due to battling the large crowds. During peak season, a dream about a place can turn to nightmare without careful planning, especially if you travel with children and older people. As most Chinese people will take the holiday to visit domestic tourist destinations, crowds and busy traffic are inevitable at most places. Also to be expected are increasing transport and accommodation prices, with the possibility that there will be no rooms available. It is also common that you' ll wait in the line for one hour to get a ticket, and another two hours at the site, to only see a tiny bit of the place due to the crowds. Last year, 428 million tourists traveled in China over the week-long holiday in October. Traveling during this period is a matter that needs thorough preparation. If you are short on time to plan the upcoming "Golden Week" it may not be a bad idea to avoid some of the most crowded places for now. There is always a place so fascinating that everyone yearns for. Arxan is a place like this. The beauty of Arxan is everlasting regardless of the changing of four seasons. Bestowed by nature, its spectacular seasonal landscape and mountains are just beyond word. Arxan is a crucial destination for the recommended travelling route, "China Inner Mongolia Arxan Hailar Manzhouli". It is also the joint of the four prairies across the Sino-Mongolian border, where people gravitate towards the exotic atmosphere mixed with Chinese, Russian, and Mongolia elements. As a historic site for the Yitian Battle, Arxan still embodies the spirit of Genghis Khan. Walking into Arxan, you will be amazed by a kaleidoscope of gorgeous colors all the year round - the Spring azaleas blooming red in the snow, the Summer sea wavering blue in the breeze, the Autumn leaves painted in yellow covering volcanic traces, and the Winter woods shining white on the vast alpine snowscape. Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region. Its full name "Haren Arxan" means "hot holy water" in the Mongolian language. Arxan is a tourism city in the northern frontier with a blend of large forest, grand prairies, vast snowfield, heaven lake cluster, thermium, as well as volcanic cluster. It is a rare and unique ecotourism base filled with healthy sunshine, clean air and unspoiled green.  Nestled close to the country's largest virgin forest, and known for its spring and ecological environment, Arxan is marveled at by many tourists as the purest land on earth.  You cannot miss out the Autumn of Arxan. It is definitely the best with brightly-colored scenery full of emotions.  Autumn in the northern part of the country comes earlier than the South. A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland.  Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters, many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder.  The silver birch turns golden, while the larch is still proudly green. You will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown. And your heart will be lingering on the woods as it's time for the wild fruits to ripe. The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies. If it rains heavily on Saturday night, some elderly Chinese will say it is because Zhinu, or the Weaving Maid, is crying on the day she met her husband Niulang, or the Cowherd, on the Milky Way. Most Chinese remember being told this romantic tragedy when they were children on Qixi, or the Seventh Night Festival, which falls on the seventh day of the seventh lunar month, which is usually in early August. This year it falls on Saturday, August 2. Folklore Story As the story goes, once there was a cowherd, Niulang, who lived with his elder brother and sister-in-law. But she disliked and abused him, and the boy was forced to leave home with only an old cow for company. The cow, however, was a former god who had violated imperial rules and was sent to earth in bovine form. One day the cow led Niulang to a lake where fairies took a bath on earth. Among them was Zhinu, the most beautiful fairy and a skilled seamstress. The two fell in love at first sight and were soon married. They had a son and daughter and their happy life was held up as an example for hundreds of years in China. Yet in the eyes of the Jade Emperor, the Supreme Deity in Taoism, marriage between a mortal and fairy was strictly forbidden. He ordered the heaven troop to catch Zhinu back. Niulang grew desperate when he discovered Zhinu had been taken back to heaven. Driven by Niulang's misery, the cow told him to turn its hide into a pair of shoes after it died. The magic shoes whisked Niulang, who carried his two children in baskets strung from a shoulder pole, off on a chase after the empress. The pursuit enraged the empress, who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife. But all was not lost as magpies, moved by their love and devotion, formed a bridge across the Milky Way to reunite the family. Even the Jade Emperor was touched, and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month. This is how Qixi came to be. The festival can be traced back to the Han Dynasty (206 BC-AD 220). Traditionally, people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega, which are identified as Niulang and Zhinu. The two stars shine on opposite sides of the Milky Way. Customs In bygone days, Qixi was not only a special day for lovers, but also for girls. It is also known as the "Begging for Skills Festival" or "Daughters' Festival." In this day, girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills. If the needle floats on top of the water instead of sinking, it proves the girl is a skilled embroiders. Single women also pray for finding a good husband in the future. And the newly married women pray to become pregnant quickly. Tradition transformed The love story of Niulang and Zhinu, and the Qixi Festival have been handed down for generations. Yet these ancient traditions and customs are slowly dying out. Many modern Chinese, particularly youngsters, seem to know more about St Valentine's Day on February 14, characterized by bouquets of roses, chocolates and romantic candlelight dinners, than they do about their home-grown day for lovers. Even Qixi is nowadays referred to as the "Chinese Valentine's Day." More and more young Chinese people begin to celebrate this day in a very similar way as that in western countries. Fewer people than ever will gaze at the heavens on Saturday to pick out the two stars shining bright on either side of the Milky Way, that is, if people even know on which day Qixi falls. There are ready reminders dotted about, in the form of big ads saying "Sales on Chinese Valentine's Day!" in shops, hotels and restaurants. But few young women will mark the festival with their boyfriends, or take part in traditional activities to pray for cleverness. However mean your life is,meet it and live it ;do not shun it and call it hard names.It is not so bad as you are.It looks poorest when you are richest.The fault-finder will find faults in paradise.Love your life,poor as it is.You may perhaps have some pleasant,thrilling,glorious hourss,even in a poor-house.The setting sun is reflected from the windows of the alms-house as brightly as from the rich man's abode;the snow