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成本与管理会计基础（ACCAF2）
- Over a period, a firm made purchases of $800, $1,000, $1,100 and $1,200 on items, the unit cost of which were $5.00, $6.25, $5.50 and $6.00 respectively.
To the nearest cent, the mean price paid per item was ( ) What does the labor cost graph below decipt? （ ）
- Variable costs are conventionally deemed to： ( )
- The following information relates to a company's polishing process for the previous
period.
Output to finished goods 5,408 units valued at $29,744
Normal loss 276 units
Actual loss 112 units
All losses have a scrap value of $2.50 per unit and there was no opening or closing work in
progress.
What was the value of the input during the period? （ ） The demand for a product is 12,500 units for a three month period. Each unit of product has a purchase price of $15 and ordering costs are $20 per order placed.
The annual holding cost of one unit of product is 10% of its purchase price.
What is the Economic Order Quantity (to the nearest unit)？
Jane works as a member of a three-person team in the assembly department of a factory.
The team is rewarded by a group bonus scheme whereby the team leader receives 40 per cent of any bonus earned by the team, and the remaining bonus is shared evenly between Jane and the other team member.
Details of output for one day are given below.
Hours worked by team 8 hours
Team production achieved 80 units
Standard time allowed to produce one unit 9 minutes
Group bonus payable at $6 per hour 70% of time saved
What is the bonus element of Jane's pay for this particular day? （ ）
- which of the following explains the essence of quota sampling?（ ）
The following data relate to inventory item A 452:
Average usage 100 units per day
Minimum usage 60 units per day
Maximum usage 130 units per day
Lead time 20-26 days
EOQ 4,000 units
What is the maximum inventory level?（ ）
- If ∑X = 100, ∑Y = 400, ∑X2 = 2,040, ∑Y2 = 32,278, ∑XY = 8,104 and n = 5, which of the following values for a and b are correct in the formula Y = a + bX? ( )
Which of the following statements are true?
(i) An investment with a positive NPV is viable.
(ii) IRR is technically superior to NPV.
(iii) Both IRR and NPV give the same accept or reject decision, regardless of the pattern of the
cash flows.
Build Co is a company that constructs office buildings and has decided that it will build its new head office. Which of the following costs should be included in the recorded cost of the new building?
(i) Raw materials
(ii) Labour costs
(iii) Related overhead costs
(iv) Legal costs that will be incurred to purchase the land
- At the beginning of the year, Bob Co enters into a rental agreement with a landlord who is entitled, under the terms of the agreement, to change the rent (either upwards or downwards) according to economic conditions. Bob Co cannot cancel the agreement during the first six months. For the first six months of the agreement, Bob Co could classify the rent as a: ( )
- Which one of the following statements does NOT explain why coding systems are used? （ ）
- Which of the following is a feature of job costing? ( )
- The following scores are observed for the times taken to complete a task, in minutes.24, 68,28,30,42,48, 18,34,22, 16 The median score is ( )
Qual Co is keen to increase the use they make of non-financial performance measures in their overall performance measurement activities. In particular, they are keen to improve customer retention and so want to focus on the quality of service they provide to their customers. Which of the following measures would be most appropriate as a measure of service quality?（ ）
(i) Number of customer complaints
(ii) Number of repeat orders as a proportion of total orders
(iii) Sales volume growth
- A company is considering accepting a one-year contract which will require four skilled employees. The four skilled employees could be recruited on a one-year contract at a cost of $40,000 per employee. The employees would be supervised by an existing manager who earns $60,000 per year. It is expected that supervision of the contract would take 10% of the manager's time.
Instead of recruiting new employees the company could retrain some existing employees who currently earn $30,000 per year. The training would cost $15,000 in total. If these employees were used they would need to be replaced at a total cost of $100,000. What is the relevant labour cost of the contract? ( ) - Which of the following is not a perspective associated with the balanced scorecard? ( )
- Which of the following best describes the advantage of a balanced scorecard approach?( )
- A company uses variance analysis to control costs and revenues.
Information concerning sales is as follows
Budgeted selling price $15 per unit
Budgeted sales units 10,000 units
Budgeted profit per unit $5 per unit
Actual sales revenue $151,500
Actual units sold 9,800 units
What is the sales volume profit variance?( ) - A chemical is manufactured in two processes, X and Y. Data for process Y for last month are as follows.
Material transferred from process X 2,000 litres @ $4 per litre
Conversion costs incurred $12,240
Output transferred to finished goods 1,600 litres
No losses occur in the process. Closing work in progress is fully complete for material, but is only 50% processed. What is the value of the closing work in progress (to the nearest $)? ( ) Which of the following criticisms of standard costing apply in all circumstances? ( )
(i) Standard costing can only be used where all operations are repetitive and output is homogeneous.
(ii) Standard costing systems cannot be used in environments which are prone to change. They assume stable conditions.
(iii) Standard costing systems assume that performance to standard is acceptable. They do not encourage continuous improvement.
- What is a by- product? （ ）
- In a process account, abnormal losses are valued: ( )
- PQ Co plans to sell 24,000 units of product R next year. Opening inventory of R is expected to be 2,000 units and PQ Co plans to increase inventory by 25% by the end of the year. How many units of product R should be produced next year? ( )
- A company with a single product sells more units than it manufactures in a period. Which of the following correctly describes the use of marginal costing in comparison with absorption costing in the above situation? ( )
- The balanced scorecard measures performance from four perspectives.
What are they? ( ) - In a time series analysis, the multiplicative model is used to forecast sales and the following seasonal variations apply. Remember, instead of summing to zero, as with the additive approach, the averages should sum (in this case) to 4 .0, 1.0 for each of the four quaters
The seasonal variation for quater 4 is: （ ） - A cost which contains both fixed and variable elements, and so is partly affected by changes in the level of activity, is called: ( )
- Which of the following relates to capital expenditure? ( )
- CA Co manufactures a single product and has drawn up the following flexed budget for the year.
What would be the total cost in a budget that is flexed at the 77% level of activity? （ ） - Factory overheads can be absorbed by which of the following methods?
(i) Direct labour hours
(ii) Machine hours
(iii) As a % of prime cost
(iv) $x per unit ( ) - Harry P Co uses 62,500 units of material HP at an even rate during the year. Each order placed with the supplier of the units is for 5,000 units, which is the EOQ. The company holds buffer inventory of 1,250 units. The annual cost of holding one unit in inventory is $5. What is the total annual cost of holding inventory of the unit? ( )
Which of the following items might be a suitable cost unit within the accounts payable department of a company? ( )
(i) Postage cost (iii) Supplier account
(ii) Invoice processed
- Which of the following would be best described as a short term tactical plan?( )
- A company uses standard marginal costing. Its budgeted contribution for the last month was
$20,000. The actual contribution for the month was $15,000, and the following variances have
been calculated
Sales volume contribution variance $5,000 adverse
Sales price variance $9,000 favourable
Fixed overhead expenditure variance $3,000 favourable
What was the total variable cost variance?( ) - The table below contains details of an airline's expenditure on aviation fuel.
The following statements relate to the changes between 20X8 and 20X9.
(i) The quantity of fuel consumed increased by 140%
(ii) The quantity of fuel consumed increased by 20%
(iii) The quantity of fuel consumed per km flown increased by 20%
(iv) The quantity of fuel consumed per km flown increased by 109%
Which statements are true? （ ） Which of the following items might be a suitable cost unit within the credit control department of a company? （ ）
(1) customer account
(2) stationery cost
(3) Cheque received and processed
- Which of the following processes occurs at the business planning stage?
- In a period 12,250 units were made and there was a favourable labour efficiency variance of $11,250.
If 41,000 labour hours were worked and the standard wage rate was $6 per hour, how many standard hours (to two decimal places) were allowed per unit? （ ） Which of the following could be included in a time series based sales forecast?（ ）
(i) Trend
(ii) Seasonal variation
(iii) Cyclical variation
(iv) Random fluctuation
- Which of the following would be the most appropriate basis for apportioning machinery insurance costs to cost centres within a factory? ( )
- Which of the following is the best definition of return on capital employed? ( )
- The following diagram represents the behavior of one element of cost:
Which ONE of the following statements is consistent with the above diagram? （ ） - Four years ago material X cost $5 per kg and the price index most appropriate to the cost of material X stood at 150. The same index now stands at 430. What is the best estimate of the current cost of material X per kg? ( )
- Over- absorbed overheads occur when（ ）
A:$5.71 B:$5.72 C:$5.70 D:$5.69
AI参考:正确答案是 D: $5.69。根据题目，每项物品的单位成本分别为5.00美元、6.25美元、5.50美元和6.00美元，所购物品数量分别为800、1000、1100和1200。为了精确到分，我们只需将这些金额和数量相加再除以数量即可得到每项物品的平均价格，即(800×5+1000×6.25+1100×5.5+1200×6)/4=$7437.5/4=1859.375，取整数为$1859.4，即D选项$5.69。'
A:A straight time rate scheme B:A piece rate scheme with a minimum guaranteed wage C:A straight piece rate scheme D: A differential piece rate scheme
答案:正确答案:劳动力成本AI参考:正确答案是【C:A straight piece rate scheme】。从图中可以看出，这是一张劳动成本图，它描述了劳动者的劳动成本与其工作数量之间的关系。根据图中数据，我们可以看出劳动者按照工作的数量获得报酬，并且每完成一个单位的工作，就可以获得相应的报酬。因此，这是一种简单的计件工资制度，即“直计件制度”，选项C是正确的。其他选项中，A选项描述的是“一刀直工资制度”，这种制度适用于计时工作的劳动者；B选项描述的是一种“有最低保证工资的计件工资制度”；D选项描述的是一种“差别计件工资制度”，它通常适用于生产效率不同的劳动者。这些选项与图中的信息不符。'
A:Be constant in total when production volume changes B:Vary per unit of output as production volume changes C:Be constant per unit of output D:Vary, in total, from period to period when production is constant
答案:Be constant per unit of output
A:$29,744 B:$28,842 C:$29,532 D:$30,434
答案:$4,250 favourable
A:1,155 B:866 C:577 D:816
答案:1155
A:$10.08 B:$7.20 C:$16.80 D:$5.04
A:Each element of the population has an equal chance of being chosen B:None C:Every element of one definable sub-section of the population is selected D:Every nth member of the population is selected
AI参考:答案：D:Every nth member of the population is selected。解释抽样原理的关键在于确定样本的选择规则，即每个样本的选择概率是否相等。选项D中提到“每个样本中每隔n个样本被选择”，这意味着每个样本被选择的概率是相等的，因此符合抽样原理。其他选项要么没有解释抽样原理，要么不符合抽样原理的要求。因此，正确答案是D。'
A:6,180 units B:3,380 units C:7,380 units D:8,580 units
A:a=–28 b=+2.6 B:a=28 b=–2.6 C:a=–28 b=–2.6 D:a=28 b=+2.6
AI参考:正确答案是C:a=–28 b=–2.6。根据题目中的数据，我们可以使用线性回归分析的公式 Y = a + bX，其中a为斜率，b为截距。对于选项C，b=-2.6意味着直线在X轴上的截距为-2.6，符合题目的数据和公式；a=-28符合斜率为负值的要求，即直线在Y轴上的变化趋势为下降。因此，选项C是正确的。其他选项不符合题目的数据和公式的要求。'
A:(i) and (ii) only B:(i) only C:(i) and (iii) only D:(i), (ii) and (iii)
A:(i), (ii) and (iii) only B:(i), (iii) and (iv) only C:All of them D:(ii), (iii) and (iv) only
AI参考:正确选项是D：(ii)，(iii)和(iv) only。根据问题描述，Build Co是一家建造办公楼的公司，并决定新建总部。在记录新大楼的成本时，应该包括以下成本：(ii) 人工成本；(iii) 相关间接成本；(iv) 购买土地所需的法律成本。因此，只有(ii)，(iii)和(iv)应该被包括在内。选项A和B都包含了其他不需要的费用，选项C则包括了所有费用，不符合问题描述。'
A:Fixed cost B:Avoidable cost C:Semi-variable cost D:Uncontrollable cost
A:A code is more precise than a description so reduces ambiguity B:The use of codes facilitates data processing C:A code is more suited to communicating wider issues than a description D:A code is briefer than a description so saves time
A:Production is carried out in accordance with the wishes of the customer. B:It establishes the cost of services rendered. C:It is associated with continuous production of large volumes of low-cost items. D:It uses equivalent units.
AI参考:正确选项是B:它建立了所提供的服务的成本。工作成本核算的一个特征是它建立了所提供的服务的成本，这与选项B的描述相符。选项A描述了按照客户意愿进行生产，这不是工作成本核算的特征；选项C描述了与大量低成本项目的连续生产相关，也不是工作成本核算的特征；选项D描述了使用等效单位，这与工作成本核算的具体计算方法有关，但不是其特征。'
A:26 B:32 C:28 D:29
AI参考:正确答案是C：28。题目中给出了完成任务所需时间的分数，按照从小到大的顺序排列，分别是24、68、28、30、42、48、18、34、22、16。由于题目要求求中位数，所以需要找到处于中间位置的分数，即30和34之间的分数，即28。因此，中位数为28。所以选项C是正确答案。'
A:(i) and (iii) B:(i), (ii) and (iii) C:(ii) and (iii) D:(i)and (ii)
AI参考:正确选项是B: (i), (ii) and (iii)。根据问题描述，Qual Co希望增加非财务绩效指标在整体绩效测量活动中的使用，特别是希望提高客户保留率并关注服务质量。因此，选项(i)客户投诉数量、(ii)重复订单占总订单的比例和(iii)销售量增长都是服务质量的合适度量方式。选项B包含了这三个选项，因此是最佳选择。选项A、C、D都只包含部分选项，因此不正确。'
A:$135,000 B:$160,000 C:$115,000 D:$275,000
AI参考:根据描述，接受一年合同需要4个熟练员工，每个员工招聘成本为$40,000，而他们需要被监督，监督时间占现有经理时间的10%。如果使用现有员工进行培训而不是招聘新员工，培训总成本为$15,000，并且这些员工需要替换，替换成本为$100,000。所以，这个合同的直接劳动力成本应该是在招聘新员工的情况下计算的，即$40,000 * 4 = $160,000。但是，考虑到使用现有员工进行培训和替换的成本，总的劳动力成本应该是直接劳动力成本加上培训成本和替换成本。因此，总劳动力成本为$160,000 + $15,000 + $100,000 = $275,000。所以选项D：$275,000 是正确答案。'
A:Reliability B:Financial success C:Growth D:Customer satisfaction
AI参考:【单选题】下列哪项不是平衡计分卡所涉及的视角？ ( )A:可靠性B:财务成功C:增长D:顾客满意度答案揭晓：B：“财务成功”是平衡计分卡所涉及的一个视角。平衡计分卡是一个将组织的远景、价值观、指标和目标与企业战略协调统一的体系，它将企业的远景、使命、竞争力转化为一套绩效指标。在这个体系中，财务是一个非常重要的角度，因为它通常直接反映了一个企业的经营效果和战略成果。相比之下，其他选项如可靠性、增长和顾客满意度并不是平衡计分卡所特有的视角。因此，正确答案是B：“财务成功”。'
A:The balanced scorecard approach enables organisations to demonstrate their ethical credentials B:The balanced scorecard approach enables organisations to consider all areas of performance relevant to achieving their strategic goals C:The balanced scorecard approach enables organisations to more easily benchmark their performance against others D:The balanced scorecard approach enables organisations that are struggling financially to emphasise other areas
AI参考:正确答案是B:The balanced scorecard approach enables organisations to consider all areas of performance relevant to achieving their strategic goals。平衡计分卡的优势在于能够使组织考虑与实现战略目标相关的所有绩效领域，因此选项B最能描述其优势。其他选项A、C、D虽然也涉及到了平衡计分卡的一些特点，但并不能完全概括其优势。选项A描述的是平衡计分卡能够展示组织的道德信誉，而选项C描述的是平衡计分卡能够更容易地与其他组织进行绩效比较，这两者都不是平衡计分卡的主要优势。选项D则提到了财务困难的组织的优势，但这并不是平衡计分卡的优势特点。'
A:$3,000 Adverse B:$1,000 Adverse C:$500 Favourable D:$1,000 Favourable
AI参考:从给出的信息中，我们可以看到预算的销售价格为每单位15美元，预算的销售数量为10,000单位，每单位的利润预算为5美元。实际销售收入为151,500美元，实际销售数量为9,800单位。因此，我们可以计算出预算的销售收入应为15,000美元（15美元/单位 × 10,000单位），而实际销售收入比预算销售收入多1,500美元。所以，销售量盈利差异为正数，金额为1,000美元，即选项B：$1,000 Favourable。'
A:$1,360 B:$2,160 C:$2,960 D:$4,320
AI参考:正确答案是C:$2,960。根据题意，在Y过程中，材料转移量为2000升，每升$4美元，转换成本为$12,240，输出量为1,600升。由于没有损失，所以材料和输出品的数量应该是一样的。但是，工作进度只完成了50%，所以工作进度的价值为$（$2,000×$4+12,240）÷（$1,600$+$50%）$= 2,960。因此，答案是C:$2,960。'
A:Criticism (i) B:None C:Criticism (ii) D:Criticism (iii)
A:A product produced at the same time as other products which has a relatively low value compared with the other products B:A product produced at the same time as other products which has a relatively low volume compared with the other products C:A product produced at the same time as other products which has no value D:A product produced at the same time as other products which requires further processing to put it in a saleable state
AI参考:正确答案是A：一个副产品，是指与其他产品同时生产出的，与其它产品相比其价值相对较低的产品。从题目中的定义可知，选项A完全符合这个定义，它不仅指出了这个产品是“与其他产品同时生产出的”，而且还强调了其“价值相对较低”。因此，正确答案是A。'
A:At good production cost less scrap value B:Nil C:The same as good production D:At their scrap value
AI参考:正确答案是D:At their scrap value (在加工过程帐户中，异常损失的价值按其残料价值来计量)。加工过程帐户中的异常损失是按照废料的价值来计量的，所以选项D“在加工过程帐户中，异常损失的价值按其残料价值来计量”是正确的。选项A和C都不是正确的选项，因为它们描述的是正常的生产成本，而异常损失则指的是那些非正常的、无法归类的损失。选项B则表示异常损失的价值为零，这与实际情况不符。因此，正确答案是D。'
A:23,500 units B:24,500 units C:24,000 units D:30,000 units
A:Both profit and inventory values will be lower B:Profit will be higher; inventory values will be lower C:Both profit and inventory values will be higher D:Profit will be lower；inventory values will be higher
A:Customer satisfaction, growth, financial success and process efficiency B:Customer satisfaction, growth, financial stability and process efficiency C:Customer satisfaction, growth, financial success and process effectiveness D:Customer retention, growth, financial stability and process efficiency
A:1.02 B:1.98 C:2 .98 D:0.02
A:A semi-variable cost B:A direct cost C:An unavoidable cost D:A prime cost
AI参考:正确答案是A：A semi-variable cost。选项A是半变动成本，是包含固定和变动两部分成本的，所以会受业务量水平变动的影响。其他选项与问题不符。因此，这个问题的正确答案是A。'
A:Expenditure on the manufacture of goods or the provision of services B:Recorded as a liability in the statement of financial position C:Cost of acquiring or enhancing non-current assets D:Recorded as an asset in the statement of profit or loss
AI参考:正确答案是C:Cost of acquiring or enhancing non-current assets。资本支出是与购买或提升非流动资产相关的支出，因此选项C正确。其他选项中，A是制造商品或提供服务的支出，属于运营支出；B是被列为财务报表中的负债，通常与未来的付款义务有关；D是被列为财务报表中的资产，通常代表已拥有的资源或未来的经济利益。这些选项都与资本支出无关。'
A:$373,300 B:$370,300 C:$330,300 D:$377,300
A:(i), (ii) or (iii) only B:(i), (ii), (iii) or (iv) C:(i) or (ii) only D:(ii), (iii) or (iv) only
A:$25,000 B:$12,500 C:$18,750 D:$15,625
AI参考:正确答案是C: $18,750。根据题目，每年需要使用62500单位的HP材料，每个订单都是5000单位，EOQ为5000单位。公司持有缓冲库存1250单位，每单位库存每年的成本为5美元。因此，库存总成本为62500单位乘以每年持有成本（5美元/单位）再减去缓冲库存的成本（1250单位乘以5美元/单位），即$62500×5-1250×5=18750美元，所以答案为C。'
A:Item (i) only B:Item (ii) only C:Items (ii) and (iii) only D:Item (iii) only
A:Lowering the selling price by 15% B:Reviewing cost variances and investigate as appropriate C:Comparing actual market share to budget D:Monitoring actual sales to budget
AI参考:正确答案是B:Reviewing cost variances and investigate as appropriate。Reviewing cost variances and investigate as appropriate可以被描述为一种短期战术计划，因为它涉及到对成本差异的审查，并适当地进行调查，以应对可能出现的市场变化。而其他选项中，A选项是一个长期的降价策略，C选项是一个长期的市场份额比较，D选项是一个长期的销售监测，都不符合短期战术计划的特点。因此，B选项是最佳答案。'
A:$9,000 favourable B:$9,000 adverse C:$12,000 adverse D:$12,000 favourable
A:(ii) and (iv) only B:(ii) only C:(ii) and (iii) only D:(i) only
A:item (1) only B:item (2) and (3) only C:item (2) only D:tem (1) and (3) only
A:Establishing objectives B:Taking corrective action C:Comparing actual performance with budget D:Obtaining data about actual results
AI参考:在业务计划阶段，进行的是确立目标（A）。这个阶段通常涉及到制定商业目标、战略和计划，以便在未来的一段时间内指导企业的运营。因此，这是一个设立目标的过程。而选项B涉及的是采取纠正措施，通常是在出现问题或偏差后进行的；选项C是对比实际绩效与预算，这是在实施和监控阶段进行的；选项D是获取实际结果的数据，这在任何阶段都可能发生，但不是在这个特定阶段的主要活动。因此，答案是（A）Establishing objectives。'
A:4.5 B:5 C:4 D:3.5
AI参考:根据题干中的描述，12,250单位被生产，产生了有利的劳动力效率差异，并且工时为41,000小时，标准工资率为每小时$6，每单位允许的工时应该为多少标准小时（保留两位小数）？将给出的数据带入公式：$（总工时 \times 标准工资率）/ 总产量 = 每单位允许的工时$$即：$（41,000 × $6）/ 12,250 = x$所以：$x = 2.36答案为选项B：5。'
A:(i), (ii) and (iii) only B:(i), (ii), (iii) and (iv) C:(i) only D: (ii) only
AI参考:正确选项为B: (i), (ii), (iii) and (iv)。根据问题描述，需要从以下选项中选择一个可以纳入时间序列销售预测的选项：(i) 趋势；(ii) 季节性变化；(iii) 周期性变化；(iv) 随机波动。根据销售预测的常见内容，通常会考虑趋势、季节性和周期性变化，因为这些因素在销售数据中经常出现并可以预测。而随机波动通常被认为是不可预测的，不会纳入预测中。因此，选项B（(i)，(ii)，(iii)和(iv)）是最符合预测内容的选项。'
A:The value of the machinery in each cost centre B:The floor area occupied by the machinery in each cost centre C:The operating hours of the machinery in each cost centre D:The number of machines in each cost centre
AI参考:正确答案是C:The operating hours of the machinery in each cost centre。在工厂内分配机械保险费用时，最合适的依据是每个成本中心内的机械的运转时间。因为机械的使用时间和风险密切相关，而运转时间能更好地反映机械的实际使用情况和风险程度，因此被认为是最合适的分配依据。其他选项中，价值、面积和机器数量都不是决定机械保险费用分配的合适依据。'
AI参考:资本运用回报率的最好定义是（）。这个问题没有正确选项，因为答案应该是基于理解和常识的推断。然而，资本运用回报率通常被定义为公司在特定时期内，从其所有资本（如股东和债权人的投资）中获得的净收益。所以，选项中唯一可以作为资本运用回报率最佳定义的选项应该是：A. 公司从其所有资本中获得的净收益。'
A:Total direct material cost for a period where the supplier charges a constant amount perunit for all units supplied up to a maximum charge for the period B:Weekly total labor cost when there is a fixed wage for a standard 40 hour week butovertime is paid at a premium rate C:Total direct material cost for a period if the supplier charges a lower unit cost on all unitsonce a certain quantity has been purchased in that period. D:Annual factory power cost where the electricity supplier sets a tariff based on a fixedcharge plus a constant unit cost for consumption but subject to a maximum annual charge
AI参考:通过对上下文进行分析，我认为最符合上述图表描述的应该是选项C:Total direct material cost for a period if the supplier charges a lower unit cost on all units once a certain quantity has been purchased in that period。从图表中可以看出，这个元素是材料成本的一部分，而且供应商对每单位的供应收取一个固定的费用。因此，选项C中提到的供应商在某个期间内对所有单位收费降低单位成本，这与图表的描述是一致的。而其他选项要么与图表的描述不符，要么提供了不同的信息。'
A:$14.33 ($5 * 430 ÷ 150) B:$1.74 ($5 * 150 ÷ 430) C:$9.33 ($5*(430 – 150) ÷ 150 D:$21.50 ($5 *430 ÷ 100)
AI参考:根据题意，四年前每公斤材料X的成本为5美元，价格指数为150，现在这个指数为430。因此，我们可以使用指数的变化来计算当前每公斤材料X的成本。具体来说，我们可以使用以下公式：当前成本 = 四年前成本 × (现在的指数 / 四年前指数)。将数值代入，我们得到当前成本 = 5美元 × (430/150)。所以，正确答案是C，即$9.33 ($5*(430 – 150) ÷ 150)。'
A:Actual overheads exceed budgeted overheads B:Actual overheads exceed absorbed overheads C:Absorbed overheads exceed actual overheads D:Absorbed overheads exceed budgeted overheads
AI参考:正确答案是D:Absorbed overheads exceed budgeted overheads。根据问题描述，当吸收的成本超过预算的成本时，就会出现过度吸收的间接费用。选项A和C描述的是实际间接费用超过预算间接费用的情况，选项B描述的是实际间接费用超过已吸收的间接费用的情况，只有选项D描述的是吸收的间接费用超过预算的间接费用的情况，符合问题描述。因此，正确答案是D。'
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