智慧树知到答案COST AND MANAGERIAL ACCOUNTING（成本管理会计）最新答案

第三章 单元测试

1、单选题：
For which of the following would job costing not be appropriate? （ ）
选项：
A:Manufacturer of custom-ordered production equipment

B:Law firm

C:Electrician

D:Manufacturer of mass-produced beverages

答案:

2、多选题：
Assuming the amount of manufacturing overhead over-allocation or under-allocation is material, which account is adjusted at the end of the period? （ ）
选项：
A:Work in Process Inventory

B:Sales Revenue

C:Cost of Goods Sold

D:Finished goods Inventory

答案:

3、单选题：
Whenever direct material, direct labor, and manufacturing overhead are recorded on a job cost record, an associated journal entry is made to debit which of the following accounts? （ ）
选项：
A:Sales Revenue

B:Finished Goods Inventory

C:Work in Process Inventory

D:Cost of Goods Sold

答案:

4、单选题：
When a job is completed, the total cost of manufacturing the job should be moved to which of the following general ledger accounts? （ ）
选项：
A:Cost of Goods Sold

B:Sales Revenue

C:Work in Process Inventory

D:Finished Goods Inventory

答案:

5、判断题：
When using job costing at a service firm, professional labor cost would be considered an indirect cost of serving the client. （ ）
选项：
A:错
B:对
答案:

6、单选题：
A company calculates the prices of jobs by adding overheads to the prime cost and adding 30% to total costs as a profit margin. Job number Y256 was sold for $1,690 and incurred overheads of $694. What was the prime cost of the job? （ ）
选项：
A:$489

B:$996

C:$1,300

D:$606

答案:

7、多选题：
Which of the following is/are characteristics of job costing? （ ）
选项：
A:Homogeneous products

B:Customer-driven production

C:Complete production possible within a single accounting period

D:Work undertaken on the customer’s premises

答案:

8、单选题：

The following information relates to job 2468, which is being carried out by AB Company to meet a customer’s order. What is the selling price to the customer for job 2468? （ ）
选项：
A:$20,800

B:$17,333

C:$16,250

D:$19,500

答案:

9、单选题：
A firm makes special assemblies to customers’ orders and uses job costing. The data for a period are:

What overhead should be added to job number CC20 for the period? ( )
选项：
A:$126,000

B:$69,290

C:$72,761

D:$65,157

答案:

10、单选题：
A firm makes special assemblies to customers’ orders and uses job costing. The data for a period are:

Job number BB15 was completed and delivered during the period. What was the approximate value of closing work-in-progress at the end of the period? ( )
选项：
A:$58,575

B:$217,323

C:$227,675

D:$101,675

答案:

第四章 单元测试

1、判断题：
Activity-Based Costing System focuses on activities as the fundamental cost objects. The costs of those activities become building blocks for compiling the indirect costs of products, services, and customers. （ ）
选项：
A:对
B:错
答案:

2、判断题：
Non-Value-Added Activities neither enhance the customer’s image of the product or service nor provide a competitive advantage; also known as waste activities（ ）
选项：
A:错
B:对
答案:

3、单选题：
Cost distortion is more likely to occur when （ ）
选项：
A:a company manufactures one type of product

B:a company uses departmental overhead rates rather than a single plantwide overhead rate

C:all products require the same amount and type of processing activities

D:departments incur different types of overhead and the products or jobs use the departments to a different extent

答案:

4、单选题：
Activities incurred regardless of how many units, batches, or products are produced are called: ( )
选项：
A:batch-level activities

B:product-level activities

C:unit-level activities

D:facility-level activities

答案:

5、单选题：
The Walliston Group (WG) provides tax advice to multinational firms. WG charges clients for (a) direct professional time (at an hourly rate) and (b) support services (at 30% of the direct professional costs billed). The three professionals in WG and their rates per professional hour are as follows:

WG has just prepared the May 2020 bills for two clients. The hours of professional time spent on each client are as follows:

What amounts did WG bill to San Antonio Dominion for May 2020 ( )
选项：
A:$28,132

B:$17,333

C:$21,640

D:$20,800

答案:

6、单选题：
Automotive Products (AP) designs and produces automotive parts. In 2014, actual variable manufacturing overhead is $308,600. There are three main departments that consume overhead resources: design, production, and engineering. Interviews with the department personnel and examination of time records yield the following detailed information:

If AP uses the simple costing system that uses machine-hours as the allocation base to allocate variable manufacturing overhead to its three customers, the manufacturing overhead allocated to United Motor is: ( )
选项：
A:$9,258

B:$20,800

C:$83,322

D:$216,020

答案:

7、单选题：
Automotive Products (AP) designs and produces automotive parts. In 2014, actual variable manufacturing overhead is $308,600. There are three main departments that consume overhead resources: design, production, and engineering. Interviews with the department personnel and examination of time records yield the following detailed information:

If AP allocates variable manufacturing overhead to each customer in 2014 using department-based manufacturing overhead rates, the manufacturing overhead allocated to United Motor is: ( )
选项：
A:$23,800

B:$192,800

C:$92,000

D:$21,800

答案:

8、多选题：
The potential benefits of ABC/ ABM are generally higher for companies that ( )
选项：
A:Significant amounts of indirect costs are allocated using only one or two cost pools

B:Products that a company is well-suited to make and sell show small profits

C:produce one product .

D:All or most indirect costs are identified as output unit–level costs, batch-level costs, product-sustaining costs, or facility-sustaining costs.

答案:

9、判断题：
Product-sustaining costs (service-sustaining costs) are the costs of activities undertaken to support individual products or services regardless of the number of units or batches in which the units are produced. ( )
选项：
A:错
B:对
答案:

10、判断题：
A cost hierarchy categorizes various activity cost pools on the basis of the different types of cost drivers, cost-allocation bases, or different degrees of difficulty in determining cause-and-effect (or benefits-received) relationships. ( )
选项：
A:错
B:对
答案:

第五章 单元测试

1、单选题：
Which one of the following statements is incorrect? ( )
选项：
A:In job costing, the direct cost of a job can be ascertained from materials requisitions notes and job tickets or time sheets

B:In process costing, information is needed about work passing through a process and work remaining in each process

C:Job costs are collected separately, whereas process costs are averages

D:In process costing, but not job costing, the cost of normal loss will be incorporated into normal product costs

答案:

2、单选题：
Equivalent units express （ ）
选项：
A:the amount of work done during a period in terms of fully completed units of output.

B:A unit of product in relation to which costs are ascertained

C:The amount of work achievable, at standard efficiency levels, in an hour

D:A unit of output which is identical to all others manufactured in the same process

答案:

3、单选题：
Process B had no opening inventory. 13,500 units of raw material were transferred in at $4.50 per unit. Additional material at $1.25 per unit was added in process. Labour and overheads were $6.25 per completed unit and $2.50 per unit incomplete. If 11,750 completed units were transferred out, what was the closing inventory in Process B? ( )
选项：
A:$12,250.00

B:$25,375.00

C:$14,437.50

D:$6,562.50

答案:

4、单选题：
Dairymaid makes organic yogurt. The only ingredients, milk and bacteria cultures, are added at the very beginning of the fermentation process. At month end, Dairymaid has 100,000 cups of yogurt that are only 25% of the way through the fermentation process. The equivalent units of direct materials in ending work in process are ( )
选项：
A:100,000 cups

B:120,000 cups

C:25,000 cups

D:125,000 cups

答案:

5、单选题：
Which of the following is false concerning process costing? ( )
选项：
A:It accumulates production costs by activities.

B:It is well suited for a company whose products are indistinguishable from each other.

C:It transfers costs from one processing department to the next.

D:It uses multiple WIP accounts, one for each processing department .

答案:

6、单选题：
Conversion costs consist of   ( )
选项：
A:direct materials + direct labor + manufacturing overhead
B:direct materials + manufacturing overhead
C:direct materials + direct labor
D:direct labor + manufacturing overhead
答案:

7、判断题：
The journal entry needed to record direct labor used but unpaid in the Finishing Department during the month would be Debit Finished Goods Inventory; Credit Wages Payable ( )
选项：
A:对
B:错
答案:

8、判断题：

The distinction between job costing and process costing can be summarized as ( )
选项：
A:错
B:对
答案:

9、判断题：
The weighted-average method computes unit costs by dividing total costs in the Work in Process account by total equivalent units completed to date and assigns this average cost to units completed and to units in ending work-in-process inventory. （ ）
选项：
A:错
B:对
答案:

10、判断题：
Operating income can differ materially between the weighted-average method and the first-in, first-out method when (1) direct material or conversion cost per equivalent unit varies significantly from period to period and (2) physical-inventory levels of work in process are large in relation to the total number of units transferred out of the process. ( )
选项：
A:对
B:错
答案:

第六章 单元测试

1、单选题：
Variable costs are conventionally deemed to ( )
选项：
A:vary, in total, from period to period when production is constant

B:vary per unit of output as production volume changes

C:be constant per unit of output

D:be constant in total when production volume changes

答案:

2、单选题：

The following is a graph of cost against level of activity. To which one of the following costs does the graph correspond? （ ）
选项：
A:Bonus payment to employees when production reaches a certain level

B:Electricity bills made up of a standing charge and a variable charge

C:Bulk discounts on purchases, the discount being given on all units purchased

D:Salesman’s commissions payable per unit up to a maximum amount of commission

答案:

3、单选题：
A production worker is paid a salary of $650 per month, plus an extra 5 cents for each unit produced during the month. This labour cost is best described as ( )
选项：
A:A fixed cost

B:A semi-variable cost

C:A step cost

D:A variable cost

答案:

4、单选题：

B Co has recorded the following data in the two most recent periods. What is the best estimate of the company’s fixed costs per period? ( )
选项：
A:$4,800

B:$13,200

C:$13,500

D:$5,100

答案:

5、单选题：

According to the following EXHIBIT, the fixed cost is ( )
选项：
A:-11973.16

B:11898.3624

C:14538.05

D:8053.744

答案:

6、判断题：

Under absorption costing and variable costing, the calculation of product costs can be summarized as ( )
选项：
A:错
B:对
答案:

7、多选题：
Why is variable costing often used for internal management purposes? ( )
选项：
A:Variable costing is useful to disclose information to outside stakeholders

B:Variable costing helps managers with decision making because it allows them to easily see the cost of making one more unit of product

C:Variable costing and the contribution margin income statement help managers easily predict the cost of operating at different volumes within the relevant range

D:Variable costing does not give managers incentives to build up unnecessary inventory.

答案:

8、判断题：
Committed Fixed Costs are fixed costs that are locked in because of previous management decisions; management has little or no control over these costs in the short run. ( )
选项：
A:对
B:错
答案:

9、单选题：
Which of the following is false? ( )
选项：
A:The contribution margin is equal to sales revenue minus variable expenses

B:The operating income of manufacturers will always be the same, regardless of whether variable or absorption costing is used

C:A contribution margin income statement is organized by cost behavior

D:Under absorption costing, the fluctuation of inventory levels will impact operating income, regardless of sales revenue .

答案:

10、单选题：
Which of the following is false? ( )
选项：
A:Scatterplots should be prepared to help identify outliers

B:When performing account analysis, managers use their judgment to classify cost behavior

C:Data points falling in a linear pattern suggest a weak relationship between cost and volume .

D:When creating a scatterplot, volume should be plotted on the x-axis while cost should be plotted on the y-axis

答案:

第七章 单元测试

1、单选题：
A company makes a single product and incurs fixed costs of $30,000 per month. Variable cost per unit is $5 and each unit sells for $15. Monthly sales demand is 7,000 units. The breakeven point in terms of monthly sales units is:（ ）
选项：
A:4,000 units

B:2,000 units

C:6,000 units

D:3,000 units

答案:

2、单选题：
A company manufactures a single product for which cost and selling price data are as follows.

The margin of safety, expressed as a percentage of budgeted monthly sales, is : ( )
选项：
A:125%

B:73%

C:25%

D:20%

答案:

3、单选题：
A single product company has a contribution to sales ratio of 40%. Fixed costs amount to $90,000 per annum. The number of units required to break even is:( )
选项：
A:225,000

B:impossible to calculate without further information

C:150,000

D:36,000

答案:

4、单选题：
A company’s breakeven point is 6,000 units per annum. The selling price is $90 per unit and the variable cost is $40 per unit. What are the company’s annual fixed costs? ( )
选项：
A:$120

B:$300,000

C:$240,000

D:$540,000

答案:

5、判断题：
The operating leverage factor indicates the percentage change in operating income that will occur from a 1% change in volume . It tells managers how sensitive the company’s operating income is to changes in volume . （ ）
选项：
A:对
B:错
答案:

6、判断题：
Sensitivity Analysis is a “what-if” technique that asks what results will be if actual prices or costs change or if an under lying assumption changes. ( )
选项：
A:对
B:错
答案:

7、单选题：
Which of the following is false regarding choosing between two cost structures( )
选项：
A:The indifference point is the point at which costs under two options are the same

B:The indifference point is the point where total revenues equal total expenses

C:Choose the higher operating leverage option when sales volume is expected to be higher than the indifference point

D:Choose the lower operating leverage option when sales volume is expected to be lower than the indifference point .

答案:

8、单选题：
Which of the following is true regarding a company that offers more than one product? ( )
选项：
A:The breakeven point is dependent on sales mix assumptions.

B:It has one unique breakeven point

C:Breakeven should be found using a simple average contribution margin

D:Breakeven should be found for each product individually

答案:

9、单选题：
A company with a low operating leverage ( )
选项：
A:has relatively more fixed costs than variable costs

B:has relatively more variable costs than fixed costs

C:has relatively more risk than a company with high operating leverage

D:has an equal proportion of fixed and variable costs .

答案:

10、判断题：
Contribution margin is revenues minus all variable costs whereas gross margin is revenues minus cost of goods sold. Contribution margin measures the risk of a loss, whereas gross margin measures the competitiveness of a product.（ ）
选项：
A:错
B:对
答案:

第八章 单元测试

1、单选题：
Baron Co. incurs the following costs to make 25,000 switches:

Switches can be purchased for $8 per switch，and all variable costs and $10,000 of fixed costs can be eliminated, however, $50,000 of fixed costs remain. Baron Co. should ( )
选项：
A:impossible to make outsourcing decision without further information

B:purchase switches

C:make switches OR purchase switches has the same effect on operating income

D:make switches

答案:

2、单选题：
The following data relate to the Super.

The capital invested in manufacturing and distributing 9,530 units of the Super per annum is estimated to be $36,200. If the required annual rate of return on capital invested in each product is 14%, the selling price per unit of the Super is, to the nearest $0.01: ( )
选项：
A:$163.91

B:$144.31

C:$133.66

D:$152.61

答案:

3、单选题：
Ess Company manufactures four products but next month there is likely to be a shortage of labour. The following information is available.

What order should the products be made in, in order to maximize profits? ( )
选项：
A:R,Q,S,T

B:Q,R,S,T

C:T,S,Q,R

D:S,T,R,Q

答案:

4、多选题：
The characteristics of Price-Takers can be summarized as ( )
选项：
A:Heavy competition

B:Not a brand name

C:Pricing approach emphasizes target costing

D:Product lacks uniqueness

答案:

5、多选题：
The characteristics of Price- Setters can be summarized as ( )
选项：
A:Pricing approach emphasizes cost-plus pricing

B:Product is more unique

C:Product is branded

D:Less competition

答案:

6、判断题：
Relevant information has two characteristics: (1) It pertains to the future. (2)It differs between alternatives. （ ）
选项：
A:对
B:错
答案:

7、多选题：
Considerations for Discontinuing Products, Departments, or Stores include ( )
选项：
A:Does the product provide a positive contribution margin?

B:Are there any fixed costs that can be avoided if we discontinue the product?

C:Will discontinuing the product affect sales of the company’s other products?

D:What could we do with the freed capacity?

答案:

8、单选题：
In making “sell as is” decisions, companies should consider all of the following EXCEPT for: ( )
选项：
A:Costs incurred up to the “sell as is” decision point .

B:Incremental revenues that would be earned by processing further .

C:All of the above should be considered ..

D:Incremental costs that would be incurred by processing further.

答案:

9、单选题：
The formula for arriving at target cost is which of the following?( )
选项：
A:Revenue minus desired profit

B:Revenue minus actual profit .

C:Cost minus actual profit

D:Revenue minus variable cost

答案:

10、单选题：
Keys to making short-term decisions include which of the following?    ( )
选项：
A:Both of the above

B:Focusing on relevant revenues, costs, and profits

C:Using a contribution margin approach that separates variable costs from fixed costs

D:None of the all

答案:

第九章 单元测试

1、判断题：
Flexible budgeting is the calculation of the quantity and cost of inputs that should have been consumed given the achieved level of production. ( )
选项：
A:对
B:错
答案:

2、多选题：
The advantages of the use of budgets in a management control system include ( )
选项：
A:Promote communication and coordination within the organization.

B:Provide performance criteria.

C:Limit unauthorized expenditures.

D:Force management planning.

答案:

3、单选题：
In the budgeting and planning process for a firm, which one of the following should be completed first ( )
选项：
A:Sales budget.

B:Strategic plan.

C:Financial budget.

D:Cost management plan.

答案:

4、单选题：
Which one of the following best describes the role of top management in the budgeting process? Top management （ ）
选项：
A:Needs to be involved, including using the budget process to communicate goals.

B:Needs to separate the budgeting process and the business planning process into two separate processes.

C:Should be involved only in the approval process.

D:Lacks the detailed knowledge of the daily operations and should limit their involvement.

答案:

5、判断题：
Budgetary slack describes the situation in which a manager intentionally over-budgets expenses or under-budgets revenue. ( )
选项：
A:对
B:错
答案:

6、单选题：
Which of the following budgets must be prepared first, as it serves as a basis for most other budgets?（ ）
选项：
A:Operating expenses budget

B:Sales budget

C:Production budget

D:Cash budget

答案:

7、单选题：
In preparing a corporate master budget, which one of the following is most likely to be prepared last? （ ）
选项：
A:Sales budget

B:Production budget

C:Cost of goods sold budget

D:Cash budget

答案:

8、单选题：
Barnes Corporation expected to sell 150,000 board games during the month of November, and the company’s master budget contained the following data related to the sale and production of these games:

Actual sales during November were 180,000 games. Using a flexible budget, the company expects the operating income for the month of November to be ( )
选项：
A:$270,000

B:$510,000

C:$225,000

D:$420,000

答案:

9、单选题：
The operating budgets culminate in the budgeted ( )
选项：
A:income statement

B:statement of owners’ equity

C:balance sheet

D:statement of cash flows.

答案:

10、单选题：
DeBerg Company has developed sales projections for the calendar year.

Normal cash collection experience has been that 50% of sales are collected during the month of sale and 45% in the month following sale. The remaining 5% of sales is never collected. DeBerg’s budgeted cash collections for the third calendar quarter are ( )
选项：
A:$450,000

B:$422,500

C:$414,000

D:$427,500

答案:

第十章 单元测试

1、判断题：
Unfavorable variances should always be interpreted as “bad news” for the company. ( )
选项：
A:对
B:错
答案:

2、多选题：
Which of the following are advantages of decentralization? ( )
选项：
A:Achieving goal congruence

B:Improved customer relations

C:Frees top management’s time

D:Use of expert knowledge

答案:

3、单选题：
In terms of responsibility centers, a large corporate division would be considered a(n) ( )
选项：
A:revenue center

B:profit center

C:investment center .

D:cost center

答案:

4、单选题：
“Number of new products developed” would be a key performance indicator (KPI) for which of the four balanced scorecard perspectives? ( )
选项：
A:Internal business

B:Financial

C:Learning and growth

D:Customer

答案:

5、单选题：
“Hours of employee training” would be a key performance indicator (KPI) for which of the four balanced scorecard perspectives? ( )
选项：
A:Customer

B:Internal business

C:Learning and growth

D:Financial

答案:

6、单选题：
The basic purpose of a responsibility accounting system is ( )
选项：
A:Variance analysis.

B:Authority.

C:Budgeting.

D:Motivation.

答案:

7、单选题：
Listed below is selected financial information for the Western Division of the Hansel Company for last
year.

If Hansel treats the Western Division as an investment center for performance measurement purposes, what
is the before-tax return on investment (ROI) for last year? （ ）
选项：
A:34.78%

B:22.54%

C:19.79%

D:16.67%

答案:

8、单选题：
The imputed interest rate used in the residual income approach to performance evaluation can best be described as the （ ）
选项：
A:Average return on investments for the company over the last several years.

B:Average lending rate for the year being evaluated.

C:Target return on investment set by the company’s management.

D:Historical weighted-average cost of capital for the company.

答案:

9、判断题：
Managerial performance can be measured in many different ways, including return on investment (ROl) and residual income. A good reason for using residual income instead of ROl is that goal congruence is more likely to be promoted by using residual income. ( )
选项：
A:对
B:错
答案:

10、单选题：
A limitation of transfer prices based on actual cost is that they （ ）
选项：
A:Charge inefficiencies to the department that is transferring the goods.

B:Can lead to sub-optimal decisions for the company as a whole.

C:Must be adjusted by some markup.

D:Lack clarity and administrative convenience.

答案:

第十一章 单元测试

1、单选题：
Which of the following is true? （ ）
选项：
A:Practical standards are based on ideal conditions

B:A standard cost is the budgeted cost for one unit

C:Ideal standards are based on currently attainable conditions

D:Standards should never be updated .

答案:

2、单选题：
Which of the following is not an advantage of using standard costs? ( )
选项：
A:Standards can cause unintended behavioral consequences

B:Standards can simplify bookkeeping.

C:Standards serve as cost benchmarks

D:Standards are useful for budgeting

答案:

3、单选题：
Which of the following is not true about standard costing systems?  ( )
选项：
A:Standard costs are used to record the manufacturing costs entered into the inventory accounts
B:A standard cost income statement shows cost of goods sold at standard, along with all of the variances needed to adjust cost of goods sold back to actual.

C:At the end of the period, the variances are closed to the Sales Revenue account

D:Each type of variance has its own general ledger account

答案:

4、判断题：
For the fixed overhead volume variance, if production volume is greater than originally anticipated, the variance will be unfavorable . （ ）
选项：
A:错
B:对
答案:

5、判断题：
Fixed overhead budget variance is the difference between actual fixed overhead and budgeted fixed overhead . （ ）
选项：
A:错
B:对
答案:

6、单选题：
Dolphin Ceramics produces large planters to be used in urban landscaping projects. A special earth clay is used to make the planters. The standard quantity of clay used for each planter is 24 pounds. Dolphin uses a standard cost of $2.00 per pound of clay. Dolphin produced 3,125 planters in May. In that month, 78,125 pounds of clay were purchased and used at the total cost of $150,000. The direct material quantity variance is ( )
选项：
A:$6250 unfavorable variance

B:$6200 favorable variance

C:$6250 favorable variance

D:$6200 unfavorable variance

答案:

7、单选题：

Vemoirs, Inc，produces several different styles and sizes of picture frames. The following activity describes its overhead costs during March, the variable overhead rate variances for the month of March is ( )
选项：
A:$1,500 unfavorable variance

B:$1,625 favorable variance

C:$1,500 favorable variance

D:$1,625 unfavorable variance

答案:

8、判断题：
Direct Labor Rate Variance tells managers how much of the total labor variance is due to paying a higher or lower hourly wage rate than anticipated. ( ).
选项：
A:对
B:错
答案:

第十二章 单元测试

1、判断题：
All else being equal, a shorter payback period is more desirable than a longer payback period ( )
选项：
A:对
B:错
答案:

2、多选题：
The time value of money depends on which of the following factors? ( )
选项：
A:Frees top management’s time

B:Principal amount

C:Interest rate

D:Number of periods

答案:

3、单选题：
Which of the following methods of analyzing capital investments factors in the time value of money? （ ）
选项：
A:Internal rate of return

B:All of the above methods factor in the time value of money .

C:Accounting rate of return

D:Payback period

答案:

4、单选题：
In equipment-replacement decisions, which one of the following does not affect the decision-making process? ( )
选项：
A:Current disposal price of the old equipment

B:Original fair market value of the old equipment

C:Cost of the new equipment.

D:Operating costs of the old equipment

答案:

5、单选题：
Brown and Company uses the internal rate of return(IRR)method to evaluate capital projects, Brown is considering four independent projects with the following IRRs:

Brown’s cost of capital is 13%. Which one of the following project options should Brown accept based on IRR?（ ）
选项：
A:Projects Ill and lV only.

B:Project IV only.

C:Projects l,lll and lV.

D:Projects I and ll only.

答案:

6、单选题：
Jasper Company has a payback goal of 3 years on new equipment acquisitions. A new sorter is being evaluated that costs $450,000 and has a 5-year life. Straight-line depreciation will be used; no salvage is anticipated, Jasper is subject to a 40% income tax rate. To meet the company’s payback goal, the sorter must generate reductions in annual cash operating costs of （ ）
选项：
A:$150,000

B:$190,000.

C:$100,000

D:$60,000

答案:

7、单选题：
The capital budgeting model that is generally considered the best model for long-range decision making is the ( )
选项：
A:Payback model.

B:Discounted cash flow model.

C:Accounting rate of return model.

D:Unadjusted rate of return model.

答案:

8、单选题：
Which of the following methods calculates the investment’s unique rate of return? （ ）
选项：
A:Internal rate of return

B:Net present value

C:Accounting rate of return

D:Payback period

答案:

9、单选题：
In order to convert the average annual net cash inflow from the asset back to the average annual operating income from the asset, one must ( )
选项：
A:add annual depreciation expense

B:multiply by annual depreciation expense

C:subtract annual depreciation expense

D:divide by annual depreciation expense

答案:

10、单选题：
Which of the following methods focuses on the operating income an asset generates rather than the net cash inflows it generates? ( )
选项：
A:Internal rate of return

B:Net present value

C:Payback period

D:Accounting rate of return

答案: