2018-- 2019学年 第二学期 期末考试
《业绩管理》试卷（A卷）
（考试时间共计：100分钟）
题号 | 一 | 二 | 三 | 四 | 五 | 总分 |
分值 | 20 | 10 | 善待自己快乐生活10 | 40 | 20 | 100 |
得分 | | | | | | |
| | | | | | |
一、单项选择题（每题 2分，共20分）
( )1. Which of the following is an example of an environmental external failure cost?
A. Recycling scrap
汽修工B. Record keeping
C. Maintaining pollution equipment
D. Decontaminating land
( )2．Which of the following is not a major assumption of breakeven analysis?
A. Sales prices vary in line with levels of activity.
B. Production level is equal to sales level.
C. It can only apply to one product or a constant sales mix.
D. Fixed costs are the same in total and unit variable costs are the same at all levels of output.
( )3. Which of the following is not an example of a limiting factor?
A. Machine time
B. Profit
C. Sales demand
D. Materials
( )4. How is an overhead absorption rate calculated?
A. Actual overhead ÷ actual activity level
B. Actual overhead ÷ budgeted activity level
C. Estimated overhead ÷ budgeted activity level
D. Estimated overhead ÷ actual activity level
( )5. What are the relevant costs in a make or buy decision, when there are no limiting factors restricting the in-hou production capacity?
A. The sum of the relevant costs of the two options
礼貌用英语怎么说
B. The opportunity costs associated with the decision
C. The differential costs between the two options
D. The incremental costs of the two options
( )6. If a system of a ABB is in u, how might the cost of scheduling production be flexed?
A. Number of t-ups
B. Number of items produced
C. Number of direct labour hours
D. Number of parts ud in production
( )7．If the decision-maker is trying to maximi the figure, what figure would the decision-maker choo at point B in the diagram below?
A. 22,000 C. 13,900
B. 11,800 D. 40,000
( )8. For which one of the following reasons is zero bad budgeting (ZBB) often considered more suitable for public ctor rvice organisations than for private ctor companies?
A. ZBB is more suited to costs where there is little discretionary spending, as in the public ctor rvices.
B. The public ctor is better able to afford the high cost of ZBB.
C. It is easier to put public ctor activities into decision packages becau they are more
easily definable than in the private ctor.
D. ZBB is ud in a top-down approach to budgeting, which is more common in the public ctor than the private ctor.
( )9. A company operates in the energy market, and its operational cash flows are affected by movements in the price of oil, which is highly volatile. As a result, the company has great difficulty in establishing a budgeting system that is reliable for more than two or three months ahead.
Which of the following approaches to budgeting would be most appropriate for this company's situation?
A. Flexible budget
B. Rolling budget
C. Incremental budget
D. D. Zero bad budget
( )10. A company wishes to go ahead with one of three mutually exclusive projects, but the profit outcome from each project will depend on the strength of sales demand, as follows.
| Strong demand | Moderate demand | Weak demand |
$ | Profit/(Loss) | Profit | Profit/(Loss) |
Project 1 | 70,000 | 10,000 | (7,000) |
Project 2 | 25,000 | 12,000 | 5,000 |
Project 3 | 50,000 | 20,000 | (6,000) |
| | | |
Probability of demand | 0.1 | 0.4 | 0.5 |
| | | |
What is the value to the company of obtaining this perfect market rearch information, ignoring the cost of obtaining the information?
A. $3,000
B. $5,500
C. $6,000
D. $7,500
二、选词填空（每题2分，共10分，从下列方框内选择最适合的单词，填入句子的空白处）
贴窗花Marginal | Increa | Contingent | Image and relationship |
Absorption | Target lling price | 书的名言名句Target profit | Cost gap |
Weighted average C/S ratio | Decrea | Hidden | Weighted average contribution per unit |
| | | |
1. If inventory levels ………………………… between the beginning and end of a period, absorption costing will report the higher profit.
2. …………………… costing fails to recogni the importance of working to full capacity.
3. Target cost = ....................................... – ........................................
4. Costs that will be incurred at a future date such as clean up costs are known as ............................. costs.
5. Breakeven point in sales revenue for a multi-product organisation = Total fixed costs divided by ..................................... .
三、判断题（每题1分，共10分,对的在括号内划√，错的在括号内划╳）
( ) 1．Under-absorption means that the overheads charged to the cost of sales are greater than the overheads actually incurred.
