2016年廣播電視大學(xué)《成本管理》網(wǎng)上第二次作業(yè)答案資料小抄.doc

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電大成本管理第二次網(wǎng)上作業(yè)答案小抄 一、單項(xiàng)選擇題（共 10 道試題，共 20 分。） 1.以某一先進(jìn)單位產(chǎn)品成本作為目標(biāo)成本的一種預(yù)測(cè)方法稱為（　C?。?。 A. 倒扣測(cè)算法 B. 比率測(cè)算法 C. 選擇測(cè)算法 D. 直接測(cè)算法 2.進(jìn)行本量利分析，必須把企業(yè)全部成本區(qū)分為固定成本和（　D?。? A. 制造費(fèi)用 B. 直接材料 C. 直接人工 D. 變動(dòng)成本 3.按照本量利分析的假設(shè)，收入模型和成本模型的自變量均為同一個(gè)（　D　） A.銷售單價(jià) B. 單位變動(dòng)成本 C. 固定成本 D.銷售量 4.計(jì)算貢獻(xiàn)邊際率，可以用單位貢獻(xiàn)邊際去除以（　A　） A. 單位售價(jià) B. 總成本 C. 銷售收入 D. 變動(dòng)成本 5. 已知企業(yè)只生產(chǎn)一種產(chǎn)品，單位變動(dòng)成本為每件3元，固定成本總額為60000元，產(chǎn)品單價(jià)為5元，則保本銷量為（　A?。┘?。 A. 30000 B. 20000 C. 12000 D. 7500 6. 倒扣測(cè)算法是在事先確定（　A?。┑幕A(chǔ)上，首先預(yù)計(jì)產(chǎn)品的售價(jià)和銷售收入，然后扣除價(jià)內(nèi)稅和目標(biāo)利潤(rùn)，余額即為目標(biāo)成本的一種預(yù)測(cè)方法。 A. 目標(biāo)利潤(rùn) B. 目標(biāo)成本 C. 目標(biāo)銷量 D. 目標(biāo)單價(jià) 7. 在經(jīng)濟(jì)決策過(guò)程中，因選取某一方案而放棄另一方案所付出的代價(jià)，稱為（　B?。?。 A. 專屬成本 B. 機(jī)會(huì)成本 C. 差量成本 D. 重置成本 8. 在成本決策中，零部件自制較外購(gòu)所增加的成本，屬于（　B?。?。 A. 機(jī)會(huì)成本 B. 差量成本 C. 無(wú)關(guān)成本 D. 變動(dòng)成本 9. 那些由于過(guò)去的決策所引起，已經(jīng)發(fā)生并支付過(guò)款項(xiàng)的成本，稱為（ C?。? A. 歷史成本 B. 變動(dòng)成本 C. 沉沒(méi)成本 D. 專屬成本 10. 在成本決策中不需要區(qū)分相關(guān)成本與無(wú)關(guān)成本的決策方法是（　A?。?。 A. 總額分析法 B. 差量損益分析法 C. 相關(guān)成本分析法 D. 成本無(wú)差別點(diǎn)法 二、多項(xiàng)選擇題（共10道試題，共20分。） 1. 本量利分析模型確立的前提條件包括（ ABCD ） A. 成本性態(tài)分析假定 B. 相關(guān)范圍假定 C. 線性假定 D. 基本模型假定 E. 目標(biāo)利潤(rùn)假定 2.保本點(diǎn)的表現(xiàn)形式包括（　AB?。? A. 保本額 B. 保本量 C. 保利量 D. 保利額 E. 貢獻(xiàn)邊際率 3.產(chǎn)品總成本發(fā)展趨勢(shì)的預(yù)測(cè)方法主要有（ BCDE ）。 A. 高低點(diǎn)法 B. 加權(quán)平均法 C. 移動(dòng)平均法 D. 簡(jiǎn)單平均法 E. 指數(shù)平滑法 4.定量預(yù)測(cè)方法包括（　ABD?。?。 A. 簡(jiǎn)單平均法 B. 加權(quán)平均法 C. 函詢調(diào)查法 D. 指數(shù)平滑法 E. 市場(chǎng)調(diào)查法 5.定性預(yù)測(cè)方法包括（　CE?。? A. 簡(jiǎn)單平均法 B. 加權(quán)平均法 C. 函詢調(diào)查法 D. 指數(shù)平滑法 E. 頭腦風(fēng)暴法 6.在成本決策中應(yīng)予以考慮的成本有（　DE?。? A. 直接材料 B. 直接人工 C. 制造費(fèi)用 D. 機(jī)會(huì)成本 E. 重置成本 7.下列屬于無(wú)關(guān)成本的有（　BE?。? A. 機(jī)會(huì)成本 B. 沉沒(méi)成本 C. 差量成本 D. 專屬成本 E. 共同成本 8.由多個(gè)方案共同負(fù)擔(dān)的成本，屬于（　BE　）。 A. 差量成本 B. 沉沒(méi)成本 C. 機(jī)會(huì)成本 D. 專屬成本 E. 共同成本 9.差量損益的計(jì)算途徑有（　AB?。?。 A. 根據(jù)定義計(jì)算 B. 差量收入－差量成本 C. 相關(guān)收入－相關(guān)成本 D. 變動(dòng)收入－變動(dòng)成本 E. 總收入－總成本 10.最佳訂貨批量決策中的相關(guān)成本包括（　CD?。?。 A. 直接材料 B. 直接工資 C. 儲(chǔ)存成本 D. 訂貨成本 E. 缺貨成本 三、判斷題（共20道試題，共20分。） 1.成本預(yù)測(cè)有一個(gè)過(guò)程，只要依據(jù)相關(guān)信息建立起成本預(yù)測(cè)模型，即意味著成本預(yù)測(cè)程序的結(jié)束。（　A　） A. 錯(cuò)誤 B. 正確 2.在進(jìn)行本量利分析時(shí)，不需要任何假設(shè)條件。（ A?。? A. 錯(cuò)誤 B. 正確 3.貢獻(xiàn)邊際首先用于補(bǔ)償固定成本，之后若有余額，才能為企業(yè)提供利潤(rùn)。（　B　） A. 錯(cuò)誤 B. 正確 4.相關(guān)成本既要在決策中考慮，也應(yīng)在憑證和賬簿中反映。（　A　） A. 錯(cuò)誤 B. 正確 5.共同成本是指那些由多個(gè)方案共同負(fù)擔(dān)的成本。（　A?。? A. 錯(cuò)誤 B. 正確 6.在總額分析法中不需要區(qū)分相關(guān)成本與無(wú)關(guān)成本。（　B?。? A. 錯(cuò)誤 B. 正確 7.差量損益分析法適用于同時(shí)涉及成本和收入的兩個(gè)不同方案的決策分析。（　B?。? A. 錯(cuò)誤 B. 正確 8.企業(yè)的貢獻(xiàn)邊際應(yīng)當(dāng)?shù)扔谄髽I(yè)的營(yíng)業(yè)毛利。（ A?。? A. 錯(cuò)誤 B. 正確 9.在其他條件不變的條件下，固定成本越高，保本量越大。（ B?。? A. 錯(cuò)誤 B. 正確 10.若單價(jià)與單位變動(dòng)成本同方向同比例變動(dòng)，則保本點(diǎn)業(yè)務(wù)量不變。（　A?。? A. 錯(cuò)誤 B. 正確 11.在多品種生產(chǎn)的條件下，提高貢獻(xiàn)邊際率水平較高產(chǎn)品的銷售比重，可降低整個(gè)企業(yè)綜合保本額。（　B?。? A. 錯(cuò)誤 B. 正確 12.進(jìn)行成本性態(tài)分析的關(guān)鍵是分解混合成本。（　B　） A. 錯(cuò)誤 B. 正確 13.倒扣測(cè)算法是在事先確定目標(biāo)銷量的基礎(chǔ)上，首先預(yù)計(jì)產(chǎn)品的售價(jià)和銷售收入，然后扣除價(jià)內(nèi)稅和目標(biāo)利潤(rùn)，余額即為目標(biāo)成本的一種預(yù)測(cè)方法。（A ） A. 錯(cuò)誤 B. 正確 14.在相關(guān)范圍內(nèi)，廣義差量成本等于相關(guān)變動(dòng)成本。（　A?。? A. 錯(cuò)誤 B. 正確 15.成本管理更側(cè)重成本的核算與分析。（　A?。? A. 錯(cuò)誤 B. 正確 16.實(shí)際中如果某項(xiàng)資源只有一種用途，則其機(jī)會(huì)成本為零。（　B?。? A. 錯(cuò)誤 B. 正確 17.在差量損益分析法下，如果差量損益大于零，說(shuō)明前一方案優(yōu)于后一方案。（　B ） A. 錯(cuò)誤 B. 正確 18.最佳訂貨批量是指使存貨總成本最低時(shí)的訂貨批量。（　A ） A. 錯(cuò)誤 B. 正確 19.相關(guān)成本越小，說(shuō)明企業(yè)所費(fèi)成本越低（　B　）。 A. 錯(cuò)誤 B. 正確 20.企業(yè)進(jìn)行虧損產(chǎn)品是否停產(chǎn)決策的依據(jù)就是分析該產(chǎn)品是否虧損，發(fā)生虧損就應(yīng)停產(chǎn)（　A?。?。 A. 錯(cuò)誤 B. 正確 四、計(jì)算題（共2道試題，共40分。） 1.某企業(yè)只產(chǎn)銷一種產(chǎn)品，本年單位變動(dòng)成本為6元，變動(dòng)成本總額為84000元，獲營(yíng)業(yè)利潤(rùn)18000元，若該企業(yè)計(jì)劃下一年度變動(dòng)成本率仍維持本年度的40%，其他條件不變。 要求：預(yù)測(cè)下一年度的保本銷量及保本銷售額。 解：銷售收入＝8400040%＝210000（元） （1）銷售量＝840006＝14000（件） （2）貢獻(xiàn)邊際率＝1-40%＝60% （3）單價(jià)：6單價(jià)＝40%，單價(jià)＝15（元） （4）本量利分析基本關(guān)系式： P＝（p-h）x-a 18000=（15-6）1400-a 解出：a＝108000（元） （5）保本量＝108000（15-6）＝12000（件） （6）保本額＝108000（1-40%）＝18000（元） 2. 某企業(yè)每年需用A零件2000件，原由金工車間組織生產(chǎn)，年總成本為19000元，其中，固定生產(chǎn)成本為7000元。如果改從市場(chǎng)上采購(gòu)，單價(jià)為8元，同時(shí)將剩余生產(chǎn)能力用于加工B零件，可節(jié)約外購(gòu)成本2000元。 要求：為企業(yè)作出自制或外購(gòu)A零件的決策。 解：變動(dòng)成本＝19000-7000＝12000（元） 外購(gòu)相關(guān)成本＝20008-2000＝14000（元） 自制相關(guān)成本＝2000（120002000）＝12000（元） 因?yàn)樽灾频南嚓P(guān)成本低于外購(gòu)，所以應(yīng)自制該霧件。 請(qǐng)您刪除一下內(nèi)容，O(∩_∩)O謝謝?。。?016年中央電大期末復(fù)習(xí)考試小抄大全，電大期末考試必備小抄，電大考試必過(guò)小抄Basketball can make a true claim to being the only major sport that is an American invention. From high school to the professional level, basketball attracts a large following for live games as well as television coverage of events like the National Collegiate Athletic Association (NCAA) annual tournament and the National Basketball Association (NBA) and Womens National Basketball Association (WNBA) playoffs. And it has also made American heroes out of its player and coach legends like Michael Jordan, Larry Bird, Earvin "Magic" Johnson, Sheryl Swoopes, and other great players. At the heart of the game is the playing space and the equipment. The space is a rectangular, indoor court. The principal pieces of equipment are the two elevated baskets, one at each end (in the long direction) of the court, and the basketball itself. The ball is spherical in shape and is inflated. Basket-balls range in size from 28.5-30 in (72-76 cm) in circumference, and in weight from 18-22 oz (510-624 g). For players below the high school level, a smaller ball is used, but the ball in mens games measures 29.5-30 in (75-76 cm) in circumference, and a womens ball is 28.5-29 in (72-74 cm) in circumference. The covering of the ball is leather, rubber, composition, or synthetic, although leather covers only are dictated by rules for college play, unless the teams agree otherwise. Orange is the regulation color. At all levels of play, the home team provides the ball. Inflation of the ball is based on the height of the balls bounce. Inside the covering or casing, a rubber bladder holds air. The ball must be inflated to a pressure sufficient to make it rebound to a height (measured to the top of the ball) of 49-54 in (1.2-1.4 m) when it is dropped on a solid wooden floor from a starting height of 6 ft (1.80 m) measured from the bottom of the ball. The factory must test the balls, and the air pressure that makes the ball legal in keeping with the bounce test is stamped on the ball. During the intensity of high school and college tourneys and the professional playoffs, this inflated sphere commands considerable attention. Basketball is one of few sports with a known date of birth. On December 1, 1891, in Springfield, Massachusetts, James Naismith hung two half-bushel peach baskets at the opposite ends of a gymnasium and out-lined 13 rules based on five principles to his students at the International Training School of the Young Mens Christian Association (YMCA), which later became Springfield College. Naismith (1861-1939) was a physical education teacher who was seeking a team sport with limited physical contact but a lot of running, jumping, shooting, and the hand-eye coordination required in handling a ball. The peach baskets he hung as goals gave the sport the name of basketball. His students were excited about the game, and Christmas vacation gave them the chance to tell their friends and people at their local YMCAs about the game. The association leaders wrote to Naismith asking for copies of the rules, and they were published in the Triangle, the school newspaper, on January 15,1892. Naismiths five basic principles center on the ball, which was described as "large, light, and handled with the hands." Players could not move the ball by running alone, and none of the players was restricted against handling the ball. The playing area was also open to all players, but there was to be no physical contact between players; the ball was the objective. To score, the ball had to be shot through a horizontal, elevated goal. The team with the most points at the end of an allotted time period wins. Early in the history of basketball, the local YMCAs provided the gymnasiums, and membership in the organization grew rapidly. The size of the local gym dictated the number of players; smaller gyms used five players on a side, and the larger gyms allowed seven to nine. The team size became generally established as five in 1895, and, in 1897, this was made formal in the rules. The YMCA lost interest in supporting the game because 10-20 basketball players monopolized a gymnasium previously used by many more in a variety of activities. YMCA membership dropped, and basketball enthusiasts played in local halls. This led to the building of basketball gymnasiums at schools and colleges and also to the formation of professional leagues. Although basketball was born in the United States, five of Naismiths original players were Canadians, and the game spread to Canada immediately. It was played in France by 1893; England in 1894; Australia, China, and India between 1895 and 1900; and Japan in 1900. From 1891 through 1893, a soccer ball was used to play basketball. The first basketball was manufactured in 1894. It was 32 in (81 cm) in circumference, or about 4 in (10 cm) larger than a soccer ball. The dedicated basketball was made of laced leather and weighed less than 20 oz (567 g). The first molded ball that eliminated the need for laces was introduced in 1948; its construction and size of 30 in (76 cm) were ruled official in 1949. The rule-setters came from several groups early in the 1900s. Colleges and universities established their rules committees in 1905, the YMCA and the Amateur Athletic Union (AAU) created a set of rules jointly, state militia groups abided by a shared set of rules, and there were two professional sets of rules. A Joint Rules Committee for colleges, the AAU, and the YMCA was created in 1915, and, under the name the National Basketball Committee (NBC) made rules for amateur play until 1979. In that year, the National Federation of State High School Associations began governing the sport at the high school level, and the NCAA Rules Committee assumed rule-making responsibilities for junior colleges, colleges, and the Armed Forces, with a similar committee holding jurisdiction over womens basketball. Until World War II, basketball became increasingly popular in the United States especially at the high school and college levels. After World War II, its popularity grew around the world. In the 1980s, interest in the game truly exploded because of television exposure. Broadcast of the NCAA Championship Games began in 1963, and, by the 1980s, cable television was carrying regular season college games and even high school championships in some states. Players like Bill Russell, Wilt Chamberlain, and Lew Alcindor (Kareem Abdul-Jabbar) became nationally famous at the college level and carried their fans along in their professional basketball careers. The womens game changed radically in 1971 when separate rules for women were modified to more closely resemble the mens game. Television interest followed the women as well with broadcast of NCAA championship tourneys beginning in the early 1980s and the formation of the WNBA in 1997. Internationally, Italy has probably become the leading basketball nation outside of the United States, with national, corporate, and professional teams. The Olympics boosts basketball internationally and has also spurred the womens game by recognizing it as an Olympic event in 1976. Again, television coverage of the Olympics has been exceptionally important in drawing attention to international teams. The first professional mens basketball league in the United States was the National Basketball League (NBL), which debuted in 1898. Players were paid on a per-game basis, and this league and others were hurt by the poor quality of games and the ever-changing players on a team. After the Great Depression, a new NBL was organized in 1937, and the Basketball Association of America was organized in 1946. The two leagues came to agree that players had to be assigned to teams on a contract basis and that high standards had to govern the game; under these premises, the two joined to form the National Basketball Association (NBA) in 1949. A rival American Basketball Association (ABA) was inaugurated in 1967 and challenged the NBA for college talent and market share for almost ten years. In 1976, this league disbanded, but four of its teams remained as NBA teams. Unification came just in time for major television support. Several womens professional leagues were attempted and failed, including the Womens Professional Basketball League (WBL) and the Womens World Basketball Association, before the WNBA debuted in 1997 with the support of the NBA. James Naismith, originally from Al-monte, Ontario, invented basketball at the International YMCA Training School in Springfield, Massachusetts, in 1891. The game was first played with peach baskets (hence the name) and a soccer ball and was intended to provide indoor exercise for football players. As a result, it was originally a rough sport. Although ten of Naismiths original thirteen rules remain, the game soon changed considerably, and the founder had little to do with its evolution. The first intercollegiate game was played in Minnesota in 1895, with nine players to a side and a final score of nine to three. A year later, the first five-man teams played at the University of Chicago. Baskets were now constructed of twine nets but it was not until 1906 that the bottom of the nets were open. In 1897, the dribble was first used, field goals became two points, foul shots one point, and the first professional game was played. A year later, the first professional league was started, in the East, while in 1900, the first intercollegiate league began. In 1910, in order to limit rough play, it was agreed that four fouls would disqualify players, and glass backboards were used for the first time. Nonetheless, many rules still differed, depending upon where the games were played and whether professionals, collegians, or YMCA players were involved. College basketball was played from Texas to Wisconsin and throughout the East through the 1920s, but most teams played only in their own regions, which prevented a national game or audience from developing. Professional basketball was played almost exclusively in the East before the 1920s, except when a team would "barnstorm" into the Midwest to play local teams, often after a league had folded. Before the 1930s very few games, either professional or amateur, were played in facilities suitable for basketball or with a perfectly round ball. Some were played in arenas with chicken wire separating the players from fans, thus the word "cagers," others with posts in the middle of the floor and often with balconies overhanging the corners, limiting the areas from which shots could be taken. Until the late 1930s, all players used the two-hand set shot, and scores remained low. Basketball in the 1920s and 1930s became both more organized and more popular, although it still lagged far behind both baseball and college football. In the pros, five urban, ethnic teams excelled and played with almost no college graduates. They were the New York Original Celtics; the Cleveland Rosenblums, owned by Max Rosenblum; Eddie Gottliebs Philadelphia SPHAs (South Philadelphia Hebrew Association); and two great black teams, the New York Renaissance Five and Abe Sapersteins Harlem Globetrotters, which was actually from Chicago. While these teams had some notable players, no superstars, such as Babe Ruth, Jack Dempsey, or Red Grange, emerged to capture the publics attention as they did in other sports of the period. The same was true in college basketball up until the late 1930s, with coaches dominating the game and its development. Walter "Doc" Meanwell at Wisconsin, Forrest "Phog" Allen at Kansas, Ward "Piggy" Lambert at Purdue, and Henry "Doc" Carlson at Pittsburgh all made significant contributions to the games development: zone defenses, the weave, the passing game, and the fast break. In the decade preceding World War II, five events changed college basketball and allowed it to become a major spectator sport. In 1929, the rules committee reversed a decision that would have outlawed dribbling and slowed the game considerably. Five years later, promoter Edward "Ned" Irish staged the first intersectional twin bill in Madison Square Garden in New York City and attracted more than 16,000 fans. He demonstrated the appeal of major college ball and made New York its center. In December 1936, Hank Luisetti of Stanford revealed the virtues of the one-handed shot to an amazed Garden audience and became the first major collegiate star. Soon thereafter, Luisetti scored an incredible fifty points against Duquesne, thus ending the Easts devotion to the set shot and encouraging a more open game. In consecutive years the center jump was eliminated after free throws and then after field goals, thus speeding up the game and allowing for more scoring. In 1938, Irish created the National Invitation Tournament (NIT) in the Garden to determine a national champion. Although postseason tournaments had occurred before, the NIT was the first with major colleges from different regions and proved to be a great financial success. The National Collegiate Athletic Association (NCAA) created its own postseason tournament in 1939 but did not rival the NIT in prestige for some time. The 1940s saw significant changes for college basketball. Players began using the jump shot after Kenny Sailors of Wyoming wowed the East with it in 1943. The behind-the-back dribble and pass also appeared, as did exceptional big men. Bob Kurland at Oklahoma A&M was almost seven feet tall and George Mikan at DePaul was six feet ten inches. While Kurland had perhaps the better college career and played in two Olympics, he chose not to play professional ball, whereas Mikan became the first dominant star in the pros. Their defensive play inspired the rule against goal tending (blocking a shot on its downward flight). Adolph Rupp, who played under Phog Allen, also coached the first of his many talented teams at Kentucky in that decade. However, in 1951, Rupp and six other coaches suffered through a point-shaving scandal that involved thirty-two players at seven colleges and seriously injured college basketball, particularly in New York, where four of the seven schools were located. While the game survived, the NCAA moved its tournament away from Madison Square Garden to different cities each year and the NITs prestige began to decline. Professional basketball remained a disorganized and stodgy sport up until the late 1940s, with barnstorming still central to the game and most players still using the set shot. In 1946, however, hockey owners, led by Maurice Podoloff, created the Basketball Association of America (BAA) in the East to fill their arenas, but few fans came, even after Joe Fulks of Philadelphia introduced the jump shot. The BAAs rival, the National Basketball League, had existed since the 1930s, had better players, like Mikan of the Minneapolis Lakers, Bob Davies of the Rochester Royals, and Dolph Shayes of the Syracuse Nationals, but operated in much worse facilities and did not do much better at attracting audiences. In 1948, Podoloff lured the Lakers, Royals, and two other teams to the BAA and proposed a merger of the two leagues for the 1949–1950 season. The result was the National Basketball Association (NBA), with Podoloff its first commissioner. The seventeen-team league struggled at first but soon reduced its size and gained stability, in large part because of Mikans appeal and Podoloffs skills. Despite the point-shaving scandal, college ball thrived in the 1950s, largely because it had prolific scorers and more great players than in any previous decade. Frank Selvy of Furman and Paul Arizin of Villanova both averaged over forty points early in the decade, while Clarence "Bevo" Francis of tiny Rio Grande College in Ohio amazed fans by scoring 116 points in one game while averaging 50 per game for a season. The decade also witnessed some of the most talented and complete players ever. Tom Gola at LaSalle, Bill Russell at San Francisco, Wilt Chamberlain at Kansas, Elgin Baylor at Seattle, Jerry West at West Virginia, and Oscar Robertson at Cincinnati, all had phenomenal skills that have since been the measure of other players. And in 1960 one of the best teams ever, Ohio State, won the NCAA title led by Jerry Lucas and John Havlicek. Professional basketball underwent major changes in the 1950s that helped increase its popularity. In 1950, Earl Lloyd, from West Virginia, played for the Wa