绪论 单元测试
1、判断题：
本课程目标是通过学习，掌握成本与管理会计的相关知识，同时能应用相关知识和技能，解决企业运营过程中出现的一些问题，为企业计划、管理、控制活动提供所需要的信息。
选项：
A:对
B:错
答案: 【对】
2、判断题：
本课程在ACCA的课程体系中属于基础阶段。
选项：
A:错
B:对
答案: 【对】
3、判断题：
只有企业需要管理会计，非盈利性机构只需要财务会计。
选项：
A:对
B:错
答案: 【错】
4、判断题：
成本会计就是管理会计，两者没有区别。
选项：
A:对
B:错
答案: 【错】
5、判断题：
管理会计是会计的重要分支，从它的功能来说，主要是会计记录和核算。
选项：
A:对
B:错
答案: 【错】
第一章 单元测试
1、单选题：
Which of the following statements is false? （ ）
选项：
A:Limited liability companies must prepare financial accounts.
B:There is no legal requirement to prepare management accounts.
C:Management accounts detail the performance of an organisation over a defined period and the state of affairs at the end of that period.
D:The format of management accounts is entirely at management discretion.
答案: 【Management accounts detail the performance of an organisation over a defined period and the state of affairs at the end of that period.
】
2、单选题：
Diane carries out routine processing of invoices in the purchasing department of L Co. Joanne is Diane’s supervisor. Lesley is trying to decide how many staff will be needed if some proposed new technology is implemented. Tracey is considering the new work that L Co will be able to offer and the new markets it could enter, once the new technology is well established. Which member of L Co carries out tactical activities? ( )
选项：
A:Joanne
B:Tracey
C:Lesley
D:Diane
答案: 【Lesley
】
3、单选题：
Which of the following statements is false? ( )
选项：
A:Management accounting provides information relevant to decision making, planning, control and evaluation of performances.
B:Routine information can be used to make decisions regarding both the long term and the short term.
C:Cost accounting can only be used to provide inventory valuations for internal reporting.
D:Financial accounting information can be used for internal reporting purposes.
答案: 【Cost accounting can only be used to provide inventory valuations for internal reporting.
】
4、单选题：
Which of the following is not part of the planning stage in the decision-making process? ( )
选项：
A:Deciding on the optimal way in which an objective might be achieved
B:Identifying ways which might contribute to the achievement of specified objectives
C:Obtaining data about actual results
D:Identifying goals or objectives
答案: 【Obtaining data about actual results
】
5、单选题：
Which of the following is an example of discrete data from a primary source? ( )
选项：
A:A colleague’s measurement of the distance from the office to the head office
B:A report in a newspaper giving retail sales for the month
C:An eyewitness account of the number of customers
D:A website showing the average height for children aged seven
答案: 【An eyewitness account of the number of customers
】
第二章 单元测试
1、单选题：
A company which makes rechargeable batteries selects some of the batteries for examination. The procedure used chooses two random numbers, say n and m. Starting at the nth battery, every battery at an interval of m is then chosen for examination. This type of sampling is known as: ( )
选项：
A:Random
B:Multistage
C:Stratified
D:Systematic
答案: 【Systematic
】
2、单选题：
A company’s weekly costs ($C) were plotted against production level (P) for the last 50 weeks and a regression line calculated to be C = 1,000 + 250P. Which statement about the breakdown of weekly costs is true? ( )
选项：
A:Fixed costs are $250. Variable costs per unit are $1,000.
B:Fixed costs are $1,000. Variable costs per unit are $5.
C:Fixed costs are $1,000. Variable costs per unit are $250
D:Fixed costs are $250. Variable costs per unit are $4.
答案: 【Fixed costs are $1,000. Variable costs per unit are $250
】
3、单选题：
The value of the correlation coefficient between x and y is 0.9. Which of the following is correct? ( )
选项：
A:There is a weak relationship between x and y.
B:There is a very strong relationship between x and y.
C:x is 90% of y.
D:If the values of x and y were plotted on a graph, the line relating them would have a slope of 0.9.
答案: 【There is a very strong relationship between x and y.
】
4、单选题：
The correlation coefficient between A and B is 0.4 and the correlation coefficient between C and D is –0.7. Which of the following statements is correct? ( )
选项：
A:The relationship between A and B and between C and D is the same.
B:There is a stronger relationship between C and D than between A and B.
C:There is a stronger relationship between A and B than between C and D.
D:There is insufficient information to determine which relationship is stronger.
答案: 【There is a stronger relationship between C and D than between A and B.
】
5、单选题：
Which of the following statements about stratification is/are true? ( )I The sample selected will be representative of the population.II The structure of the sample will reflect that of the population if the same proportion of individuals is chosen from each stratum.III It requires prior knowledge of each item in the population.
选项：
A:II and III only
B:III only
C:I, II and III
D:I and III only
答案: 【I, II and III
】
第三章 单元测试
1、单选题：
The costs of materials for product B are made up as follows.
Material P: $1,000
Material Q: $600
Material R: $1,025
Material S: $375
If the material proportions were displayed on a pie chart, how many degrees would material Q represent? ( )
选项：
A:120 degrees
B:144 degrees
C:72 degrees
D:204 degrees
答案:
2、单选题：
You have just calculated for the last two six-monthly periods, the running costs of a factory, broken down into five categories. You are using a computer package which can produce radar charts, pie charts, time series graphs and scatter diagrams, among others. The graphics to best illustrate the relative sizes of the cost categories in this situation will be: ( )
选项：
A:Radar charts
B:Pie charts
C:Scatter diagrams
D:Line graphs
答案:
3、单选题：
The following data relates to an item of raw material.
Unit cost of raw material $20
Usage per week 250 units
Cost of ordering material, per order $400
Annual cost of holding inventory, as a % of cost 10%
Number of weeks in a year 48
What is the economic order quantity, to the nearest unit? ( )
选项：
A:316 units
B:2,191 units
C:1,549 units
D:693 units
答案:
4、单选题：
If the first in, first out method of pricing had been used, the value of the issue on 9 September would have been: ( )
选项：
A:$395
B:$350
C:$355
D:$420
答案:
5、判断题：
FIFO prices materials issues at the prices of the newest items in inventory, and values closing inventory at the value of the most oldest items in inventory.
选项：
A:对
B:错
答案:
第四章 单元测试
1、单选题：
A manufacturing company always carries finished goods inventory equal to 20% of the next month’s budgeted sales. Sales for the current month are 2,000 units and are budgeted to be 20% higher next month. How many units will be produced in the current month? ( )
选项：
A:2,080
B:2,400 (2,000 + 400)
C:1,920 (400 + 2,000 – 480)
D:2,000 (no adjustment)
答案:
2、单选题：
What does the statement ‘sales is the principal budget factor’ mean? ( )
选项：
A:The level of sales will determine the level of cash at the end of the period.
B:The level of sales will determine the level of profit at the end of the period.
C:The company’s activities are limited by the level of sales it can achieve.
D:Sales is the largest item in the budget.
答案:
3、单选题：
Which of the following is unlikely to be contained with a budget manual? ( )
选项：
A:Administrative details of budget preparation
B:Organisational structures
C:Objectives of the budgetary process
D:Selling overhead budget
答案:
4、单选题：
Which of the following is not a functional budget? ( )
选项：
A:Selling cost budget
B:Production budget
C:Distribution cost budget
D:Cash budget
答案:
5、单选题：
Which of the following may be considered to be objectives of budgeting? ( )(i) Co-ordination(ii) Communication(iii) Expansion(iv) Resource allocation
选项：
A:(i) and (iii) only
B:(ii) and (iii) only
C:All of them
D:(i), (ii) and (iv) only
答案:
第五章 单元测试
1、单选题：
JC Co operates a bottling plant. The liquid content of a filled bottle of product T is 2 litres. During the filling process there is a 30% loss of liquid input due to spillage and evaporation. The standard price of the liquid is $1.20 per litre. The standard cost of the liquid per bottle of product T, to the nearest cent, is: ( )
选项：
A:$2.86
B:$3.12
C:$2.40
D:$3.43
答案:
2、单选题：
What is an attainable standard? ( )
选项：
A:A standard which is kept unchanged, to show the trend in costs.
B:A standard which includes some allowance for losses, waste and inefficiencies. It represents the level of performance which is attainable under efficient operatingconditions.
C:A standard which is based on currently attainable operating conditions.
D:A standard which includes no allowance for losses, waste and inefficiencies. It represents the level of performance which is attainable under perfect operating conditions.
答案:
3、单选题：
The B Co uses a standard absorption costing system and produces one product, the Blob. The following information is available for September.
Standard cost per Blob $31
Budgeted sales (units) 7,100
Actual sales (units) 6,600
Sales price variance $1,250 (A)
Sales volume variance $4,500 (A)
Calculate the sales revenue for September . ( )
选项：
A:$262,750
B:$256,750
C:$252,250
D:$265,250
答案:
4、单选题：
Extracts from H Co’s records for June are as follows.
What is the total direct labour cost variance?
选项：
A:$1,536 (F)
B:$1,920 (A)
C:$1,920 (F)
D:$1,536 (A)
答案:
5、单选题：
A standard marginal costing system: (i) Calculates fixed overhead variances using the budgeted absorption rate per unit(ii) Calculates sales volume variances using the standard contribution per unit(iii) Values finished goods stock at the standard variable cost of productionWhich of the above statements is/are correct?( )
选项：
A:(i) and (iii) only
B:(i), (ii) and (iii)
C:(ii) and (iii) only
D:(i) and (ii) only
答案:
第六章 单元测试
1、单选题：
The following information relates to P Limited at 31 December 20X0.
$
Inventories 1,550
Short-term payables 2,100
Receivables 1,300
Cash at bank 1,250
Which of the following is the quick ratio for P Limited to two decimal places? ( )
选项：
A:1.95
B:1.21
C:0.74
D:0.62
答案:
2、单选题：
Which of the following is a non-financial performance measure? ( )
选项：
A:Cash flow
B:Delivery time
C:Revenue
D:Share price
答案:
3、单选题：
The following information relates to P Limited at 31 December 20X4.
$
Revenue 3,000
Gross profit 990
Net profit 450
Non-current assets 1,920
Calculate the net profit percentage. ( )
选项：
A:33%
B:66%
C:85%
D:15%
答案:
4、单选题：
The following information relates to P Limited at 31 December 20X7.
$
Revenue 3,000
Gross profit 990
Net profit 450
Inventory 125
Trade receivables 260
Cash 1,920
Calculate the accounts receivable payment period. (All sales are on credit.) ( )
选项：
A:32 days
B:95 days
C:211 days
D:49 days
答案:
5、单选题：
Which of the following is a feature of the residual income performance measure? ( )
选项：
A:It is a relative measure.
B:It measures divisional performance based on multiple values.
C:It helps you to select a proposal that will maximise wealth in absolute terms.
D:It generally decreases as assets get older.
答案:
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