2020 高级管理会计(山西大学商务学院) 最新满分章节测试答案

文章目录[隐藏]

Chapter 10 Master Budget（全面预算） Test-Lesson 10
Chapter 10 Master Budget（全面预算）全面预算

本答案对应课程为:点我自动跳转查看
本课程起止时间为:2020-02-20到2020-06-20
本篇答案更新状态:已完结

Chapter 10 Master Budget（全面预算） Test-Lesson 10

1、问题:Which of the following statement is not true?
选项：
A:The master budget consists of a number of separate but interdependent budgets that formally lay out the company’s sales, production, and financial goals.
B:The master budget culminates in a cash budget, a budgeted income statement, and a budgeted balance sheet.
C:The first step of budgeting for any type of organizations in any industry is to budget for the operation process.
D:Although operational budgets are adapted according to the industries, the preparation for budgeted income statement, cash and balance sheet are very similar.
答案: 【The first step of budgeting for any type of organizations in any industry is to budget for the operation process.】

2、问题:Which of the following is not true about operational budget?
选项：
A:Budget sales equal budgeted selling price multiplied with budgeted sales in units.
B:After we have budgeted our sales, we must make sure the production budget is adequate to meet the forecasted sales and to provide for the desired ending inventory.
C:Desired ending inventory in last month becomes beginning inventory in this month
D:The first step in preparing the production budget is to prepare Direct Materials Budget
答案: 【The first step in preparing the production budget is to prepare Direct Materials Budget】

3、问题:Which of the following types of manufacturing costs are not included in the overhead budget?
选项：
A:Supervision and maintenance costs
B:Direct labour and direct materials costs
C:Electricity costs
D:Amortization and indirect labour costs
答案: 【Direct labour and direct materials costs】

4、问题:Read the information and answer the following three questions.Silifone Manufacturing Company has the following sales budget:Month (in €000)January 500February 400March 550April 450May 500June 470 The cash collection schedule of sales has been as follows:70% of sales collected in month of sale20% of sales collected in month following sale5% of sales collected in second month following sale5% of sales is uncollectibleWhat is the ending balance of accounts receivable for May, assuming the uncollectible balance is written off after the second month?
选项：
A:€150,000
B:€172,500
C:€195,000
D:€205,000
答案: 【€195,000】

5、问题:What are the cash collections for March, 20X7?
选项：
A:€465,000
B:€490,000
C:€515,000
D:€550,000
答案: 【€490,000】

6、问题:At the end of August there was $180,000 in inventory. At the end of September there was $190,000 in inventory. During August, $100,000 was paid to suppliers for purchases made in August and $10,000 was paid for purchases made prior to August. September’s cost of goods sold was $420,000. The company pays for 80% of a month’s purchases in the month of the purchase and pays 20% in the month following the purchase. What is the total amount of cash disbursements made in September for purchases?
选项：
A: €344,000
B:€353,000
C:€361,000
D: €369,000
答案: 【 €369,000】

7、问题:A company has the following incomplete production budget data for the first quarter: January February MarchExpected unit sales 1,000 3,000 4,000 In the previous December, ending inventory was 100 units, which was the minimum required, at 10% of projected sales units in the coming month. What is the expected production in February?
选项：
A:3,000 units
B:3,100 units
C:3,400 units
D:3,600 units
答案: 【3,100 units】

8、问题:Which of the following statement is true? There may be more than one correct answer.
选项：
A:To make sure that a budget program will be successful, top management must be enthusiastic and committed to the budget process
B:To make sure that a budget program will be successful, top management must not use the budget to blame employees when something goes wrong
C:To make sure that a budget program will be successful, budget targets should be challenging but achievable
D:To make sure that a budget program will be successful, top management must look into any differences between actual results and budget, and employees must be blamed when something goes wrong
答案: 【To make sure that a budget program will be successful, top management must be enthusiastic and committed to the budget process;
To make sure that a budget program will be successful, top management must not use the budget to blame employees when something goes wrong;
To make sure that a budget program will be successful, budget targets should be challenging but achievable】

9、问题:Which of the following statement is true about budgeted income statement? There may be more than one correct answer.
选项：
A:The sales revenue for the budgeted income statement comes from the sales budget.
B:The cost of goods sold, on a per unit basis, for the budgeted income statement, comes from the ending finished goods inventory budget.
C:The selling and administrative expenses for the budgeted income statement come from the S & A budget.
D:The interest expense for the budgeted income statement comes from the production budget.