2025管理會(huì)計(jì)試題及答案英

單項(xiàng)選擇題（每題2分，共10題）1.Whichofthefollowingisacharacteristicofmanagementaccounting?A.Itismainlyforexternalusers.B.Itfocusesonhistoricaldata.C.Itprovidesdetailedreportsfordecision-making.D.Itfollowsstrictaccountingstandards.2.Themainpurposeofcostaccountingisto:A.Calculatetheprofitofthecompany.B.Determinethesellingpriceofproducts.C.Analyzeandcontrolcosts.D.Preparefinancialstatements.3.Variablecosts:A.Remainconstantperunitregardlessofproductionvolume.B.Increaseintotalasproductionvolumedecreases.C.Decreaseintotalasproductionvolumeincreases.D.Arefixedintotalwithinarelevantrange.4.Whichofthefollowingisanexampleofafixedcost?A.Rawmaterialscost.B.Directlaborcost.C.Rentofthefactorybuilding.D.Salescommissions.5.Contributionmarginiscalculatedas:A.Salesrevenue-variablecosts.B.Salesrevenue-fixedcosts.C.Variablecosts-fixedcosts.D.Fixedcosts-variablecosts.6.Break-evenpointisthelevelofsalesatwhich:A.Profitismaximized.B.Totalrevenueequalstotalcosts.C.Variablecostsequalfixedcosts.D.Contributionmarginequalszero.7.Inamake-or-buydecision,relevantcostsinclude:A.Sunkcosts.B.Fixedcoststhatwillnotchangeregardlessofthedecision.C.Opportunitycosts.D.Depreciationofexistingequipment.8.Activity-basedcostingfocuseson:A.Assigningcostsbasedondirectlaborhours.B.Identifyingandcostingactivitiesthatdrivecosts.C.Allocatingcostsevenlyacrossproducts.D.Usingasinglecostdriverforallcosts.9.Budgetingismainlyusedfor:A.Evaluatingpastperformance.B.Planningandcontrollingfutureoperations.C.Determiningthemarketshare.D.Calculatingthetaxliability.10.Aflexiblebudget:A.Isbasedonasinglelevelofactivity.B.Adjustsforchangesinactivitylevels.C.Isalwayshigherthanastaticbudget.D.Doesnotconsidervariablecosts.多項(xiàng)選擇題（每題2分，共10題）1.Managementaccountinginformationisusedby:A.Managersfordecision-making.B.Shareholdersforinvestmentdecisions.C.Creditorsforlendingdecisions.D.Employeesforperformanceevaluation.2.Costclassificationcanbebasedon:A.Behavior(fixed,variable,mixed).B.Function(production,selling,administrative).C.Traceability(direct,indirect).D.Time(historical,future).3.Whichofthefollowingarecomponentsoftotalcost?A.Fixedcosts.B.Variablecosts.C.Opportunitycosts.D.Sunkcosts.4.Methodsofcostestimationinclude:A.High-lowmethod.B.Regressionanalysis.C.Accountanalysis.D.Activity-basedcosting.5.Whencalculatingthebreak-evenpointinunits:A.Fixedcostsaredividedbythecontributionmarginperunit.B.Variablecostsaredividedbythesellingpriceperunit.C.Totalcostsaredividedbythesellingpriceperunit.D.Fixedcostsaredividedbythedifferencebetweensellingpriceandvariablecostperunit.6.Relevantinformationforaspecialorderdecisionincludes:A.Incrementalrevenues.B.Incrementalcosts.C.Sunkcosts.D.Opportunitycosts.7.Activity-basedcostingsystemsinvolve:A.Identifyingactivities.B.Assigningcoststoactivities.C.Selectingcostdrivers.D.Allocatingcoststoproductsbasedoncostdrivers.8.Budgetingprocessestypicallyinclude:A.Preparationofvariousbudgets(sales,production,etc.).B.Reviewandapprovalofbudgets.C.Monitoringandcomparingactualresultswithbudgetedfigures.D.Makingadjustmentstobudgetsasneeded.9.Amasterbudgetusuallyconsistsof:A.Operatingbudgets.B.Financialbudgets.C.Capitalbudgets.D.Staticbudgets.10.Advantagesofbudgetinginclude:A.Planningandcoordination.B.Performanceevaluation.C.Motivationforemployees.D.Facilitatingcommunicationwithintheorganization.判斷題（每題2分，共10題）1.Managementaccountingisonlyconcernedwithfinancialinformation.()2.Fixedcostsperunitincreaseasproductionvolumeincreases.()3.Thecontributionmarginratioiscalculatedascontributionmargindividedbysalesrevenue.()4.Sunkcostsarerelevantindecision-making.()5.Activity-basedcostingismoreaccuratethantraditionalcostingmethodsinallocatingoverheadcosts.()6.Astaticbudgetissuitableforevaluatingperformancewhenactualactivitylevelsaredifferentfrombudgetedlevels.()7.Themainpurposeofaflexiblebudgetistoadjustforchangesinfixedcosts.()8.Inamake-or-buydecision,ifthecostofmakingislessthanthecostofbuying,thecompanyshouldalwaysmaketheproduct.()9.Budgetinghelpsinanticipatingproblemsandtakingcorrectiveactionsinadvance.()10.Variablecostsareconstantintotalwithinarelevantrangeofproduction.()簡(jiǎn)答題（總4題，每題5分）1.Whatisthedifferencebetweenfixedcostsandvariablecosts?Fixedcostsremainconstantintotalwithinarelevantrange,whilevariablecostschangeintotalproportionallywithproductionvolume.2.Explaintheconceptofbreak-evenpoint.It'sthelevelofsaleswheretotalrevenueequalstotalcosts,resultinginzeroprofit.Calculatedasfixedcostsdividedbycontributionmarginperunitorcontributionmarginratio.3.Howdoesactivity-basedcostingimprovecostallocation?Itidentifiesactivitiesdrivingcosts,assignscoststoactivities,selectsappropriatecostdrivers,andallocatescoststoproductsbasedonthesedrivers,providingmoreaccuratecostinformation.4.Whatarethebenefitsofbudgeting?Helpsinplanning,coordinatingactivities,evaluatingperformance,motivatingemployees,andfacilitatingcommunicationwithintheorganization.討論題（總4題，每題5分）1.Discusstheimportanceofmanagementaccountingindecision-making.Managementaccountingprovidesrelevantinformationformanagerstomakeinformeddecisions.Ithelpsanalyzecosts,revenues,andotherfactors,enablingchoicesthatmaximizeprofitsandefficiency.2.Howcanacompanyusecostaccountingtocontrolcosts?Byaccuratelyclassifyingandanalyzingcosts,settingcoststandards,comparingactualwithbudgetedcosts,