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单选题 Account analysis
学科：管理会计案例分析
时间：2025-01-17 01:13:24
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题目1单选题
The followinginformation pertains to Newhart Company: Totalassets $50,000 Totalcurrent liabilities 10,000 Totalexpenses 60,000 Totalliabilities 15,000 Totalrevenues 80,000 If invested capital is defined as totalassets minus current liabilities, the residual income at an imputed interestrate of 10% isA. $20,000B. $4,000C. $2,600D. $16,000
题目2单选题
Angelo Company's revenues are $300 on invested capital of $240. Expenses are currently 85% of sales. If Angelo Company can reduce its invested capital by 20%, return on investment will beA. 75%B. 23.44%C. 18.75%D. 93.75%
题目3单选题
As sales exceed the break‑even point, a high contribution‑margin percentageA. d. increases profits slower than does a low contribution‑margin percentageB. c. decreases profits at the same rate as a low contribution‑margin percentageC. a. increases profits faster than does a low contribution‑margin percentageD. b. increases profits at the same rate as a low contribution‑margin percentage
题目4单选题
Cedar Rapids Corporation has the following information: Month Budgeted Purchases August $35,000 September 38,000 October 43,500 November 36,500 December 46,000 Purchases are paid for in the following manner: 40% in the month of purchase 50% in the month after purchase 10% two months after purchase ___________ is the estimated cash disbursement in September from August purchasesA. $17,500B. $19,000C. $7,000D. $10,500
题目5单选题
Sparrow Corporation provided the following information regarding its one and only product - tables: Selling price per unit $50 Direct materials used 150,000 Direct labor 225,000 Variable factory overhead 140,000 Variable selling and administrative expenses 60,000 Fixed factory overhead 330,000 Fixed selling and administrative expenses 70,000 Units produced and sold 20,000 Assuming there is excess capacity, the effect of accepting a special order for 1,000 units at a price of $40.00 per table is thatA. c. net income would decrease by $28,750B. a. net income would increase by $40,000C. b. net income would increase by $11,250D. d. net income would decrease by $10,000
题目6单选题
_______________ change abruptly at intervals of activity because the resources and their costs are only available in indivisible chunksA. a. Mixed costsB. d. Discretionary fixed costsC. c. Committed fixed costsD. b. Step costs
题目7单选题
The first step of an activity-based costing study determines all of the following exceptA. c. resourcesB. d. cost per unit of activityC. a. project scopeD. b. key activities
题目8单选题
All of the following are operating budgets exceptA. the sales budgetB. the operating expenses budgetC. the budgeted income statementD. the cash budget
题目9单选题
89. The following data are for Sponge Corporation: Flexible Budget for Master Actual Sales Actual Budget Activity Units 18,000 16,000 18,000 Sales $360,000 $320,000 $360,000 Variable costs 234,000 192,000 216,000 Contribution margin $126,000 $128,000 $144,000 Fixed costs 76,000 80,000 80,000 Operating income $50,000 $48,000 $64,000 The total of the sales-activity variances isA. $14,000 unfavorableB. $14,000 favorableC. $16,000 unfavorableD. $16,000 favorable
题目10单选题
Account analysisA. c. cannot be used for mixed costsB. b. is more expensive than engineering analysisC. a. is subjective, requiring judgment by the analystD. d. does not require recording relevant cost accounts and cost drivers
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