管理会计期末练习答案.doc

1、the partys fine style, carry forward the traditional Chinese virtues, practicing the Socialist core values, vigorously carry forward the spirit of Jiao Yulu, Hongqi Canal spirit and spirit of persistence, honesty in politics, strict statesman, stick to the spiritual heights of the Communists. Four t

2、o devotion, as, do play a role in qualifying. Official Communist duty. To fulfill the partys purpose, maintain for the people themselves, and dedication, devotion, maintain pioneer, pioneering and enterprising spirit, active at the well-off extra practice, make contributions. The incentive function

3、of party organizations at all levels should give full play to advanced models, establish a representative, advanced and typical of the times, and guide the broad masses of party members to emulate. In honor of the 95 anniversary of founding as an opportunity to award in recognition of a number of ou

4、tstanding party members advanced grass-roots party organizations, outstanding party workers, and put the pioneer trees. Third, the “reform“ efforts for example, be sure to change into. Learning to teachEducation in order to solve the problem, if it does not solve the problem, it will form, goes thro

5、ugh the motions. To strengthen the consciousness of problems and insisted on problem-oriented, problem-solving learning education for traction, truly deep investigation into change, modification. A checked swing. Learning education programme for party-building in our city actually proposed to focus

6、on solution of fuzzy ideals and beliefs waver, consciousness, purpose of the party weak sense, honesty and self-discipline awareness is not strong, depressed, six issues of ethical misconduct study contents specific programmes for all party members and leading cadres above the county level shall foc

7、us on further refinement to the problems. Specific to every party member and every cadre, also requires a combination of actual and controlled, focused and really put yourself in, people see things, see, with their own specific problems to learn Constitution Party rules, series, address, so precisio

8、n to find the problem, laying a solid foundation for further corrective action. B to make change. For check put of problem, through established rectification Taiwan account, and take special supervision, and on account PIN, approach, insisted do side learn side modified, and that know that modified,

9、 while focused on put “two learn a do“ learning education rectification with grasp party of mass line education practice activities and “three strict three real“ topic education problem rectification combined up, consolidation expanded has made of rectification results, strongly corrected “for offic

10、er not for“, and Chi and endless corrected “four wind“, and regulation masses side of abuses, ensure work advance more powerful, and problem solution more completely. Third, we must consolidate our achievements. For more public, some party members who focus on the outstanding issues, combining conce

11、ntratedrectification and strengthening the management of daily education, the spirit of reform short of the complete system, pay close attention to system implementation, really make the party organization and party member education and strict management, solid. Finally, the “urge“ work on the lead,

12、 be sure to promote efficiency. “Two“ education, not on education educational, not working with the Centre two, must stick around the Center, serving the overall situation, coordinate, truly result-oriented and promote efficiency. Current and future a period, to tightly around coordination advance “

13、four a full“ strategy layout, winning full built society this a central and work overall, put carried out learning education as promoted work of important opportunities and powerful power, guide General members cadres insisted development first priority, active adapted economic development new norma

14、l, consciously practice line five big development concept, effective grasp supply side structural reform, to guarantees and improved livelihood, construction more high ecological vitality happiness of city. Last year, we carry out “three-three“ activities as a “three-three“ special education importa

15、nt, find education and effective platform to facilitate the combination of work. Reference this a good practices, provincial, and municipal decided in “two learn a do“ learning education in the carried out “five check five promoting“, the County District units to insisted put “two learn a do“ learni

16、ng education and “five check five promoting“ organic fusion, and common advance, do one plan layout, and one organization implementation, put carried out “two learn a do“ situation, and “five check five promoting“ situation as party work evaluation of importantContent, as an important aspect of mutu

17、al evaluation on party members, testing as an important basis for leading bodies and leading cadres performance and guide the broad masses of party members and cadres to study education opens up to the main economic and social development. At present, the overall smooth economic operation in our cit

18、y, but downward pressure is still high, faced a number of challenges and tests. Meanwhile, coincides with the city, County and township party committees this year general election year, how to really choose loyal, clean and serves as a good cadre, iron discipline of General Feng Qing Qi, Qi, Qi Shun

19、, swapped out Powerful good situation, is a real test for all of us. General work on “two“ to study the effect of education inspection, if the true series of party rules and Constitution speaks well and truly become a qualified party member, naturally we can deal with advance and retreat left turn t

20、reatment, proper organizational arrangements and selection, proper treatment of personal interests. To put carried out “two learn a do“ learning education with do reform development stable the work combined up, and seriously do Center work, and daily and job combined up, and guarantees improved live

21、lihood, and promote social harmony combined up, and completed the task combined管理会计期末练习一、填空题1在不考虑期初存货的前提下，当 销售量大于生产量 时，变动成本法下的利润计算结果比完全成本法下的利润计算结果要大；当 生产量大于销售量 时，两种成本计算法下的利润计算结果正好相反。2产品成本是以 产品 为核算对象，而责任成本则是以 责任中心 为核算对象。 3.直接材料采购预算是以 生产预算 为基础编制的，并同时考虑期初期末 存货 水平。4.在亏损产品是否停产的决策中,只要亏损产品有 贡献毛益 就不应停产。5.责任

22、中心一般可分为 成本中心 、 利润中心 和 投资中心 三种。6.变动成本率与 贡献毛益率 之和为 1。7.成本习性，又叫成本性态，它是指 成本总额 与 业务量总数 之间的依存关系。8.若期初存货量 小于 期末存货量，则按变动成本计算法计算出来的税前利润比完全成本计算法计算出来的税前利润大。9.机会成本是指从各备选方案中选取一个 最优方案 而放弃 次优方案 时所 丧失 的潜在利益或收入。10财务会计与 管理会计 是企业会计的两大最重要的分支。11单位贡献毛益是每种产品的 单价 和 单位变动成本 的差额。12成本预测的高低点法中的低点是指最低的 业务量 。13预测方法总的来说可分为 定性预测 和

23、定量预测 。14利润中心是指既对 成本负责 ，又对 收入负责 ，并进而对 利润负责 的中心。 15 混合成本的数学分解方法有： 高低点法 、 散布图法 和 最小平方法 三大类。二、单项选择题the partys fine style, carry forward the traditional Chinese virtues, practicing the Socialist core values, vigorously carry forward the spirit of Jiao Yulu, Hongqi Canal spirit and spirit of persistence,

24、honesty in politics, strict statesman, stick to the spiritual heights of the Communists. Four to devotion, as, do play a role in qualifying. Official Communist duty. To fulfill the partys purpose, maintain for the people themselves, and dedication, devotion, maintain pioneer, pioneering and enterpri

25、sing spirit, active at the well-off extra practice, make contributions. The incentive function of party organizations at all levels should give full play to advanced models, establish a representative, advanced and typical of the times, and guide the broad masses of party members to emulate. In hono

26、r of the 95 anniversary of founding as an opportunity to award in recognition of a number of outstanding party members advanced grass-roots party organizations, outstanding party workers, and put the pioneer trees. Third, the “reform“ efforts for example, be sure to change into. Learning to teachEdu

27、cation in order to solve the problem, if it does not solve the problem, it will form, goes through the motions. To strengthen the consciousness of problems and insisted on problem-oriented, problem-solving learning education for traction, truly deep investigation into change, modification. A checked

28、 swing. Learning education programme for party-building in our city actually proposed to focus on solution of fuzzy ideals and beliefs waver, consciousness, purpose of the party weak sense, honesty and self-discipline awareness is not strong, depressed, six issues of ethical misconduct study content

29、s specific programmes for all party members and leading cadres above the county level shall focus on further refinement to the problems. Specific to every party member and every cadre, also requires a combination of actual and controlled, focused and really put yourself in, people see things, see, w

30、ith their own specific problems to learn Constitution Party rules, series, address, so precision to find the problem, laying a solid foundation for further corrective action. B to make change. For check put of problem, through established rectification Taiwan account, and take special supervision, a

31、nd on account PIN, approach, insisted do side learn side modified, and that know that modified, while focused on put “two learn a do“ learning education rectification with grasp party of mass line education practice activities and “three strict three real“ topic education problem rectification combi

32、ned up, consolidation expanded has made of rectification results, strongly corrected “for officer not for“, and Chi and endless corrected “four wind“, and regulation masses side of abuses, ensure work advance more powerful, and problem solution more completely. Third, we must consolidate our achieve

33、ments. For more public, some party members who focus on the outstanding issues, combining concentratedrectification and strengthening the management of daily education, the spirit of reform short of the complete system, pay close attention to system implementation, really make the party organization

34、 and party member education and strict management, solid. Finally, the “urge“ work on the lead, be sure to promote efficiency. “Two“ education, not on education educational, not working with the Centre two, must stick around the Center, serving the overall situation, coordinate, truly result-oriente

35、d and promote efficiency. Current and future a period, to tightly around coordination advance “four a full“ strategy layout, winning full built society this a central and work overall, put carried out learning education as promoted work of important opportunities and powerful power, guide General me

36、mbers cadres insisted development first priority, active adapted economic development new normal, consciously practice line five big development concept, effective grasp supply side structural reform, to guarantees and improved livelihood, construction more high ecological vitality happiness of city

37、. Last year, we carry out “three-three“ activities as a “three-three“ special education important, find education and effective platform to facilitate the combination of work. Reference this a good practices, provincial, and municipal decided in “two learn a do“ learning education in the carried out

38、 “five check five promoting“, the County District units to insisted put “two learn a do“ learning education and “five check five promoting“ organic fusion, and common advance, do one plan layout, and one organization implementation, put carried out “two learn a do“ situation, and “five check five pr

39、omoting“ situation as party work evaluation of importantContent, as an important aspect of mutual evaluation on party members, testing as an important basis for leading bodies and leading cadres performance and guide the broad masses of party members and cadres to study education opens up to the mai

40、n economic and social development. At present, the overall smooth economic operation in our city, but downward pressure is still high, faced a number of challenges and tests. Meanwhile, coincides with the city, County and township party committees this year general election year, how to really choos

41、e loyal, clean and serves as a good cadre, iron discipline of General Feng Qing Qi, Qi, Qi Shun, swapped out Powerful good situation, is a real test for all of us. General work on “two“ to study the effect of education inspection, if the true series of party rules and Constitution speaks well and tr

42、uly become a qualified party member, naturally we can deal with advance and retreat left turn treatment, proper organizational arrangements and selection, proper treatment of personal interests. To put carried out “two learn a do“ learning education with do reform development stable the work combine

43、d up, and seriously do Center work, and daily and job combined up, and guarantees improved livelihood, and promote social harmony combined up, and completed the task combined1下列关于变动成本的说法正确的是（ B ） 。A、 单位变动成本随业务量的增加而减少；B、 单位变动成本不受业务量增减变动的影响而保持不变；C、 变动成本总额在一定业务范围内不变；D、 变动成本总额在与业务量呈反比例变化。2单位产品中的固定成本与业务量

44、的增减成以下关系（ B ） 。A、正比关系 B、反比关系 C、保持不变 D、部分正比，部分反比3当企业的业务量达到盈亏临界点时，其贡献毛益总额等于（ C ） 。A、总成本 B、变动成本怛额 C、固定成本总额 D.零4、当生产能力无法转移时亏损产品满足下列条件时，应当停产（ A ）A、 该亏损产品的单价小于其单位变动成本； B、该亏损产品的单位贡献毛益大于零；C、 该亏损产品的收入大于其变动成本； D、该亏损产品的贡献毛益大于零。5利润中心不具有（ B ）A、价格制定权 B、投资决策权 C、生产决策权 D、销售决策权6只以货币形式衡量投入，而不以货币形式衡量产出，这是（ A ）A、成本中心 B、

45、利润中心 C、投资中心 D、厂内银行7销售数量变动，下列不受影响的是（ D ）A、利润 B、安全边际量 C、安全边际额 D、单位贡献毛益8在变动成本法下，固定性制造成本作为（ B ）A、直接成本处理 B、期间成本处理C、递延成本处理 D、责任成本处理9生产能力允许范围内低于正常价格的追加订货的决策其决策依据是（ C ）the partys fine style, carry forward the traditional Chinese virtues, practicing the Socialist core values, vigorously carry forward the spi

46、rit of Jiao Yulu, Hongqi Canal spirit and spirit of persistence, honesty in politics, strict statesman, stick to the spiritual heights of the Communists. Four to devotion, as, do play a role in qualifying. Official Communist duty. To fulfill the partys purpose, maintain for the people themselves, an

47、d dedication, devotion, maintain pioneer, pioneering and enterprising spirit, active at the well-off extra practice, make contributions. The incentive function of party organizations at all levels should give full play to advanced models, establish a representative, advanced and typical of the times

48、, and guide the broad masses of party members to emulate. In honor of the 95 anniversary of founding as an opportunity to award in recognition of a number of outstanding party members advanced grass-roots party organizations, outstanding party workers, and put the pioneer trees. Third, the “reform“

49、efforts for example, be sure to change into. Learning to teachEducation in order to solve the problem, if it does not solve the problem, it will form, goes through the motions. To strengthen the consciousness of problems and insisted on problem-oriented, problem-solving learning education for traction, truly deep investigation into change, modification. A checked swing. Learning education programme for party-building in our city actually proposed to focus