成本与管理会计基础（ACCAF2）答案2023秋

第三章测试

1.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? ( )
A:72 degrees
B:204 degrees
C:120 degrees
D:144 degrees

答案:A
2.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: ( )
A:Line graphs
B:Scatter diagrams
C:Radar charts
D:Pie charts
3.

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?       ( )

A:316 units
B:2,191 units
C:693 units
D:1,549 units
4.If the first in, first out method of pricing had been used, the value of the issue on 9 September would have been: ( )
A:$350
B:$395
C:$420
D:$355
5.

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. 

A:错 B:对