管理會(huì)計(jì)雙語(yǔ)考試卷-在線瀏覽
2025-05-25 22:02本頁(yè)面
【正文】 rules. ( )2. Cost object is the collection of cost data in some organized way by means of an accounting system. ( )3. Relevant range is the band of normal activity level or volume in which there is a specific relationship between the level of activity or volume and the cost in question. ( )4. The breakeven point (BEP) is that quantity of output sold at which total revenues equal total costs. ( )5. Highlow Method estimates cost functions by classifying various cost account as variable, fixed, or mixed with respect to the identified level of activity. ( )6. Book value of existing equipment is a past (historical or sunk) cost and therefore, is irrelevant in equipmentreplacement decisions. ( ) 7. Opportunity cost is the contribution to operating ine that is forgone by not using a limited resource in its nextbest alternative use . ( ) 8. A responsibility accounting system could either exclude all uncontrollable costs from a manager’s performance report or segregare such costs from the controllable costs. ( )9. Variable costing and absorption costing differ in only one respect: how to account for fixed manufacturing costs. Under variable costing, fixed manufacturing costs are excluded from inventoriable costs and are a cost of the period in which they are incurred. ( )10. Under Variable costing, fixed manufacturing cost are inventoriable and bee a part of goods sold in the period when sales occur. ( ) IV Calculation （3939。) 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.（
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