管理會(huì)計(jì)雙語考試卷-預(yù)覽頁
【正文】 ountants use? ( )A. Employ a costbenefit approachB. Recognize behavioral as well as technical considerationC. Identify different costs for different purposesD. The key management accounting guidelines4. We define three sectors of the economy and provide examples of panies in each sector. There are ( )A. Manufacturingsector panies B. Merchandisingsector paniesC. Servicesector panies D. Direct material costs have seen how CVP analysis works, please think about the following assumptions(假設(shè)) we made during the analysis. There are ( )A. Changes in the levels of revenues and costs arise only because of changes in the number of product (or service) units sold.B. Total costs can be separated into two ponents: fixed costs and variable costs.C. Selling price, variable cost per unit, and total fixed costs are known and constant.D. When represented graphically, the behaviors of total revenues and total costs are linear in relation to units sold within a relevant range.6. Be sure you understand that to be relevant costs and relevant revenues they must ( )A. Occur in the future B. Occur in the past C. differ among the alternative courses of action D. Revenues and costs are relevant.7. Major influences on pricing decisions is ( )A. customers B. Competitors C. Costs D. Suppliers8. The light and dark blue boxes in the exhibit are the financial budget, which is that part of ( )A. The capital expenditures budget B. The operating budgetC. The budgeted balance sheet D. The cash budget9. Describe the perspectives of the balance scorecard .That are ( )A. Financial perspective B. Customer perspectiveC. Postsalesservice Process D. Learningandgrowth perspectiveIII Judgment （139。) CD word is an independent electronics store that sells blank pact disks. CD Word purchases the CDs from Sontek at ＄14 a package (each package contains 10 disks).Sontek pays for all ining freight. No inspection is necessary at CD world because Sontek supplies quality merchandise. CD word′s annual demand is 2,000 packages,at a rate of 250 packages per week.The purchaseOrder lead time is two weeks. Relevant ordering cost per purchase order is ＄ carrying cost per package per year is ＄10.Required:(1) calculate the EOQ from CD(2) calculate the number of orders that will be placed each year(3) calculate the reorder point for CD2.（739。什么是奮斗？奮斗就是每天很難，可一年一年卻越來越
公司管理相關(guān)推薦
鄂ICP備17016276號(hào)-1