科目：成本与管理会计学 教授：蔡扬宗 试别：期中考 时间：2005/11/08 提供：TINTINH ---------------------------------------------------------------------- 一、选择题 1. 下列何者属制造费用？ (1) 组装产品工人薪资 (2) 厂长薪资 (3) 董事长薪资 (4) 操作加工制造机台人员薪资 2. 「运送产品予顾客」与价值链内之哪项经营活动有关？ (1) 分配 (2) 行销 (3) 生产 (4) 服务 3. 制造产品一种，每单位的制造成本为$20,000，其中主要成本站75%，加工成本占55%， 　　则该产品直接原料成本为： (1) $ 6,000 (2) $ 9,000 (3) $11,000 (4) $15,000 4. 在攸关范围内，下列有关固定及变动成本之叙述，何者不正确？ (1) 当生产量增加时，每单位固定成本减少。 (2) 当生产量增加时，每单位变动成本维持不变。 (3) 当生产量减少时，固定成本总额随之减少。 (4) 当升产量减少时，变动成本总额随之减少。 5. 宏州公司第一生产部门预计X7年度制造费用总数为$255,000，而作为分摊基础的直接 　　人工小时预计为100,000小时。X7年度实际发生的制造费用为$270,000，实际直接人 　　工小时为105,000小时，则会发生多（少）分摊制造费用若干？ (1) 多分摊$ 2,250 (2) 少分摊$ 2,250 (3) 多分摊$15,000 (4) 少分摊$15,000 6. 已知华声公司产品单位售价$120，单位变动成本$80，总固定成本为$80,000，所得税 　　率为40%。试问该公司须销售多少单位始能获得税後净利润$42,000？ (1) 3,750单位 (2) 4,625单位 (3) 3,050单位 (4) 1,875单位 7. 设某种产品之单位边际贡献为$10，於销售50,000单位时可获得营业利益$100,000， 　　若次期固定成本增加10%而单位边际贡献与销售数量维持不变，则次期之营业利益将： (1) 减少10% (2) 减少20% (3) 减少30% (4) 减少40% 8. A single indirect-cost rate may distort product costs because (1) there is an assumption that all support activities affect all products. (2) it recognizes specific activities that are required to produce a product. (3) costs are not consistently recorded. (4) it fails to measure the correct amount of total costs. 9. Cost accounting provides all EXCEPT (1) information for management accounting and financial accounting. (2) pricing information from marketing studies. (3) financial information regarding the cost of acquiring resources. (4) nonfinancial information regarding the cost of operational efficiencies. 10. Which of the following statements about activity-abased costing is NOT true? (1) Activity-based costing is useful for allocating marketing and distribution costs. (2) Activity-based costing is more likely to result in major differences from traditional costing systems if the firm manufactures only one product rather than multiple products. (3) Activity-based costing seeks to distinguish batch-level, product-sustaining, and facility-sustaining costs, especially when they are not proportionate to one another. (4) Activity-based costing differs from traditional costing systems in that products are not cross-subsidized. 二、配合题： 1. 成本与管理会计主要功能之功能导向为： 　　A.纪录交易 B.引发注意 C.解决问题 　　试指出下列作业分别能达成何种功能导向。 (1) 编制工厂机器设备折旧费用分摊明细表。 (2) 产品设计部门主管分析新款零组件对产品成本之影响。 (3) 编制报表分析租用与自购货车之差异成本。 (4) 解释研发部门的绩效报告。 (5) 编制部门别费用明细表，分析实际费用与预算间之差异。 　　(6) 提供两套自动化生产控制系统之成本差异分析给生管部门经理使用。 2. Classify each cost item of Ripon Printers into one of the business functions of the value chain, either (A) R&D, (B) Design, (C) Production, (D) Markeing, (E) Distribution, or (F) Customer Service. (1) Cost of customer order forms. (2) Cost of paper used in packing cartons to ship books. (3) Cost of paper used in display at national trade show. (4) Depreciation of trucks used to transport books to college bookstores. (5) Salary of the scientists attempting to find another source of printing ink. 3. Butler Hospital wants to estimate the cost for each patient stay. It is a general health care facility offering only basic services and not specialized services such as organ transplants. Required: (1) Classify each fo the following costs as either direct or indirect with respect to each patient. (2) Classify each of the following costs as either fixed or variable with respect to hospital costs per day. Direct Indirect Fixed Variable Electronic monitoring Meals for patients Nurses' salaries Parking maintenance Security 三、综合题： 1. The Dougherty Furniture Company manufactures tables. In March, the two production departments had budgeted allocation bases of 4,000 machine-hours in Department 100 and 8,000 direct manufacturing labor-hours in Department 200. The budgeted manufacturing overheads for the month were $57,500 and $62,500, respectively. For Job A, the actual costs incurred in the two departments were as follows: Department 100 Department 200 Direct materials purchased on account $110,000 $177,500 Direct materials used 32,500 13,500 Direct manufacturing labor 52,500 53,500 Indirect manufacturing labor 11,000 9,000 Indirect materials used 7,500 4,750 Lease on equipment 16,250 3,750 Utilities 1,000 1,250 Job A incurred 800 machine-hours in Department 100 and 300 manufacturing labor-hours in Department 200. The company uses a budgeted overhead rate for applying overhead to production. Required: (1) Determine the budgeted manufacturing overhead rate for each department. (2) Prepare the neccessary journal entries to summarize the March transactions for Department 100. (3) What is the total cost of Job A? 2. Jacobs Company manufactures refrigerators. The company uses a budgeted indirect-cost rate for its manufacturing operations and during 20X3 allocated $1,000,000 to work-in-process inventory (Manufacturing overhead allocated). Actual overhead incurred was $1,100,000. Ending balances in the following accounts are: Work-in-Process $100,000 Finished Goods 750,000 Cost of Goods Sold 4,150,000 Required: (1) Prepare a journal entry to write off the difference between allocated and actual overhead directly to Cost of Goods Sold. Be sure your journal entry closes the related overhead accounts. (2) Prepare a journal entry that prorates the write-off of the difference between allocated and actual overhead using ending account balances. Be sure your journal entry closes the related overhead accounts. 3. 米花公司生产甲、以两种产品，相关资料如下： 　　(1) 甲产品每单位耗用直接人工3小时，乙产品每单位耗用直接人工2小时，每小时直 　　接人工成本为$100。 　　(2) 甲产品每单位需要$80的直接原料，乙产品每单位需要$40的直接原料。 　　(3) 甲产品制程复杂，每年产量为1,000单位；乙产品制程较为单纯，每年产量为 5,000单位。 　　该公司过去采用直接人工小时做为制造费用之分摊基础，估计每年制造费用总数为 $1,560,000，现考虑改采作业基础成本制，经由分析，其制程主要可分为下列三个 　　作业中心： 全年预计 全年预计成本动因数 作业中心 成本动因 作业成本 甲产品 乙产品 合计 ────── ────── ────── ─── ─── ─── 机器设备 整备次数 $120,000 　 100 50 150 产品检验 检验批次 140,000 40 40 工厂一般费用 直接人工小时 1,300,000 3,000 10,000 13,000 ────── $1,560,000 ══════ 试作： 分别以传统成本制及作业基础成本制 (1) 计算制造费用分摊率。 (2) 甲、乙产品个别的单位成本。 4. The following items (in millions) pertain to JoJo Company: For Specific date ─────────────────────────────── Work in process, Jan. 1, 2007 $ 10 Direct material, Dec. 31, 2007 5 Finished goods, Dec. 31, 2007 12 Accounts receivable, Jan. 1, 2007 50 Work in process, Dec. 31, 2007 2 Finished goods, Jan. 1 , 2007 40 Accounts receivable, Dec. 31, 2007 30 Accounts payable, Jan. 1, 2007 40 Direct material, Jan. 1, 2007 30 For year 2007 ─────────────────────────────── Plant utilities $ 5 Indirect manufacturing labor 20 Depreciation-plant and equipment 9 Revenues 350 Miscellaneous manufacturing overhead 10 Marketing, distribution, and customer-service costs 90 Direct materials purchased 80 Direct manufacturing labor 40 Plant supplies used 6 Property taxes on plant 1 Required: (1) Calculate total prime costs and toal conversion costs. (2) Compute total inventoriable costs and period costs. (3) Prepare an income statement and a supporting schedule of cost of goods manufactured. 5. Alphabet Corporation sells three products: J, K, and L. The following information was taken from a recent budget: J K L Unit sales 40,000 130,000 30,000 Selling price $60 $80 $75 Variable cost 40 65 50 Total fixed costs are anticipated to be $2,450,000. Required: (1) Determine Alphabet's sales mix. (2) Determine the weighted-average contribution margin. (3) Calculate the number of units of J, K, and L that must be sold to break even. (4) If Alphabet desires to increase company profitability, should it attempt to increase or decrease the sales of product K relative to those of J and L? Briefly explain. 6. 将门公司以出售球鞋为主要业务。该公司正决定是否增加一分店，该分店预计之收入 　　及成本资料如下： 单位变动资料 ──────────── 售价　　　　　　　$ 600 ═══ 制造成本　　　　　$ 390 销售佣金 30 ─── 变动成本 $ 420 ═══ 每年固定成本总数 ───────────── 租金 $120,000 薪资 400,000 广告 160,000 其他固定成本 40,000 ──── 固定成本总额 $720,000 ════ 试回答下列各自独立之问题： (1) 没有第一题。 (2) 每年之损益两平销售量及金额各为若干？ (3) 若每年出售7,000双，则该店之营业利益(损失)为何？ (4) 若该公司取消销售佣金，但增加$162,000之销货员固定薪资，则每年损益两平销售量 　　及金额各为若干？ (5) 若该店经理除了现行固定薪资外，另加计每双$6之佣金，则每年损益两平销售量及金 　　额各为若干？ (6) 若该店经理在超过损益两平点後，每双可获得$6之佣金，则出售5,000双时，该店之 　　营业利益为何？ 7. Metropolitan Enterprises is studying the addition of a new product that would have an expected selling price of $160 and expected variable cost of $100. Anticipated demand is 8,000 units. A new salesperson must be hired because the company's current sales force is working at capacity. Two compensation plans are under consideration: Plan 1: An annual salary of $32,000 plus a 10% commission based on gross sales dollars Plan 2: An annual salary of $140,000 and no commission Required: (1) What is meant by the term "opetaing leverage"? (2) Calculate the contribution margin and net income of the two plans at 8,000 units. (3) Compute the operating leverage factor of the two plans at 8,000 units. Which of the two plans is more highly leveraged? Why? (4) Assume that a general economic downturn occurred during year no. 2, with product demand falling from 8,000 to 6,400 units. By using the operating leverage factors, determine and show which plan would produce a larger percentage decrease in net income. 8. 雪印公司共有六架飞机，每架飞机可搭载乘客150人，每月最多可飞40航次，每飞航一 次之燃料费为$32,000，另旅客饮料每客成本为$40，票价单程每人$440，每架飞机每 月之固定成本为$80,000，公司另有其他固定成本$480,000。 (1) 若公司每月飞行200班次，每次至少应搭载乘客若干始能有$240,000之利润？其载客率 为百分之几？ (2) 若飞行次数减为150次，至少应搭载乘客几人才能有$240,000之利润？其载客率(按150 航次计算)为百分之几？ (3) 设平均载客率为60%，每架飞机每月应非行几班次才能损益两平？ (4) 设平均载客率为70%，每架飞机平均每月应飞行几班次才能使公司有$240,000之利润？ (5) 每次飞行所需$32,000之燃料费是固定成本或变动成本？ 四、问答题： 1. Define cost object and give three examples. 2. Define cost pool, cost tracing, and cost allocation. ∮完卷∮ --

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