Preview

Accounting

Satisfactory Essays
Open Document
Open Document
748 Words
Grammar
Grammar
Plagiarism
Plagiarism
Writing
Writing
Score
Score
Accounting
ĐỀ THI KIỂM TRA GIỮA KỲ
Môn học: KẾ TOÁN QUẢN TRỊ (Managerial Accounting)
Lớp: KT302DV01, HK10.1
Thời lượng: 6 0 phút (Không kể thời gian phát đề)
Không được tham khảo tài liệu,
Chỉ được sử dụng từ điển Anh – Việt, không sử dụng Kim từ điển
Sinh viên làm bài trên đề thi
Đề thi gồm 07 trang

Họ tên sinh viên:
………………………………………………….

Chữ ký và họ tên cán bộ coi thi 1

Chữ ký và họ tên cán bộ coi thi 2

Đ iểm thi
Bằng số

Đ iểm thi b ằng chữ

…………………………………………………
MSSV: ………………………………………
Lớp: ………………………………………….
Chữ ký và họ tên giảng viên chấm thi

I.

Require: Choose the best answer for these questions as below: (40 marks)

1. Which of the following costs would be classified as a period cost?
a) Direct labor.
b) Direct materials.
c) Factory overhead.
d) Selling expenses.
2. Costs that rise and fall proportionately with the volume of output are often referred to as: a) variable costs.
b) flexible costs.
c) idle capacity costs.
d) uncontrollable costs.
3. If Company A has a higher proportion of fixed costs relative to variable costs than
Company B:
a) Company A has a higher break-even point than Company B.
b) Company A is more sensitive to changes in sales than Company B.
c) Company A has greater risk compared to Company B.
d) All of the above are true.
4. The margin of safety ratio is:

Page 1 /3

a) higher for a company with lower operating leverage.
b) lower for a company with lower operating leverage.
c) is not affected by operating leverage.
d) is increased by a greater proportion of variable to fixed costs.
5. If unit sales are $12, variable costs are $7.20 per unit and fixed costs are $24,000 what is the contribution ratio per unit?
a) 50%
b) 60%
c) 40%
d) 70%
6. A cost that has already been incurred and cannot be changed is called a(an):
a) opportunity cost.
b) sunk cost.
c) joint cost.
d) out of Pocket cost.
7. The human resources department of a large company would be considered:
a) a cost

You May Also Find These Documents Helpful

  • Good Essays

    Flexible Budgets

    • 734 Words
    • 3 Pages

    If costs do not change with changes in activity level, these costs can be best described as costs.…

    • 734 Words
    • 3 Pages
    Good Essays
  • Powerful Essays

    Accounting

    • 3113 Words
    • 13 Pages

    The principal strategy for the last years is to perform a review of our operations to assets options that best evolve our strategy on sustainable, go-forward basics, also to reorganize the operations and management structure to reflect a brand-centric approach. The designed was to optimize the operational coordination…

    • 3113 Words
    • 13 Pages
    Powerful Essays
  • Good Essays

    Accounting

    • 558 Words
    • 3 Pages

    Selling expenses: related to advertising and selling products including sales salaries, sales commissions, advertising, depreciation on items used in sales, and delivery expense.…

    • 558 Words
    • 3 Pages
    Good Essays
  • Better Essays

    Accounting

    • 1647 Words
    • 7 Pages

    Why did the New Zealand government offer Warner Brothers incentives to film “The Hobbit” in New Zealand? Analyse how this will affect the New Zealand film industry and New Zealand society.…

    • 1647 Words
    • 7 Pages
    Better Essays
  • Good Essays

    Accounting

    • 979 Words
    • 4 Pages

    A misstatement in the financial statements can be considered material if knowledge of the misstatement would affect a decision of a reasonable user of the statements.…

    • 979 Words
    • 4 Pages
    Good Essays
  • Good Essays

    Outline

    • 1051 Words
    • 5 Pages

    Tớ biết là để viết được một bài Presenting in English thì không dễ dàng gì, nhưng mà mọi người cứ cố gắng một tí, rồi sẽ có ngày speakl well, write well thôi mà!…

    • 1051 Words
    • 5 Pages
    Good Essays
  • Satisfactory Essays

    1. A cost that remains the same in total even when volume of activity varies is a:…

    • 381 Words
    • 2 Pages
    Satisfactory Essays
  • Powerful Essays

    Accounting

    • 18566 Words
    • 101 Pages

    of earnings reports is being eroded by earnings management. Arthur Levitt, Jr., chairman of the Securities…

    • 18566 Words
    • 101 Pages
    Powerful Essays
  • Satisfactory Essays

    UNIVERSITY ENTRANCE EXAM 70

    • 3944 Words
    • 11 Pages

    C. The boxers that fight too often are the only one at risk of having their brains damaged.…

    • 3944 Words
    • 11 Pages
    Satisfactory Essays
  • Powerful Essays

    Accounting

    • 2844 Words
    • 12 Pages

    The observance of international accounting standards is playing an increasingly significant role in dynamic regulatory developments and presents several challenges, which may necessitate a variety of procedural and technical data processing changes.…

    • 2844 Words
    • 12 Pages
    Powerful Essays
  • Powerful Essays

    Accounting

    • 75954 Words
    • 500 Pages

    a) reserves the right to make variations to the contents or methods of delivery of…

    • 75954 Words
    • 500 Pages
    Powerful Essays
  • Good Essays

    Accounting

    • 1085 Words
    • 5 Pages

    The basic accounting concepts have defined the conception of the preparation of financial statements and the process of preparation in the UK is well regulated. But financial accounting requires a fair amount of flexibility in some certain areas, so the need of judgements and estimations for accounts preparers is demand. Meanwhile it leaves a significant approach in accounting treatments. For example, when organizations decide which of several inventory valuation methods to utilize; managers make decisions regarding depreciation methods and allowances for bad debts. The judgement and estimations form the elements of several accounting rules. And the effectiveness of financial statements in forecasting the performance of the business can be compromise when the companies begin to use their power of estimation to manipulate the outcome of financial results with the help of flexibility. Under the current requirement, when preparing financial statements, an entity might apply EU-endorsed IFRS (International Financial Reporting Standards), FRSSE or UK GAAP. GAAP is a principles-based system, which lays out the main objectives of good reporting in the subject area and then defines guidance explaining intention and relating it to some common examples. It is more flexibility under GAAP. The information is reliable and relevant and accounts can apply reporting methods to the best reflect the financial actuality for the particular entity.…

    • 1085 Words
    • 5 Pages
    Good Essays
  • Powerful Essays

    Accounting

    • 2569 Words
    • 11 Pages

    The executive summary stands as an indication at the front of the report but it is moreover intended to be read alone without the additional report, therefore, you need to make sure it is independent and can be understood. < http://unilearning.uow.edu.au/report/4bi.html >…

    • 2569 Words
    • 11 Pages
    Powerful Essays
  • Satisfactory Essays

    accounting

    • 515 Words
    • 3 Pages

    This document has been supplied to the Institute of Chartered Accountants in Australia as a free sample by Thomson Reuters and is extracted from its Model Contracts and Letters Kit, which is in CD format. The content features two updates per year with the document supplied here being from the current update.…

    • 515 Words
    • 3 Pages
    Satisfactory Essays
  • Good Essays

    accounting

    • 1165 Words
    • 7 Pages

    Trainee Certified Bookkeepers need to develop competence in the procedure for writing off a bad…

    • 1165 Words
    • 7 Pages
    Good Essays