Đề thi môn kế toán chi phí tiếng Anh

ĐỀ KIỂM TRA GIỮA HỌC KỲ
HỌC KỲ 2 - NĂM HỌC 2008 - 2009
Môn thi: Cost Accounting
Mã môn học: KT301DV01
Thời lượng (không kể thời gian phát đề): 60 phút
Không được tham khảo tài liệu
Được sử dụng sách tự điển Anh-Việt, không sử dụng Kim tự điển
Sinh viên làm bài trên đề thi
Đề thi này có 4 trang
Họ tên sinh viên:
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MSSV: ………………………………………
Lớp: ………………………………………….
Chữ ký và họ tên cán bộ
coi thi 1
Chữ ký và họ tên cán bộ
coi thi 2
Chữ ký và họ tên giảng viên chấm thi Điểm thi
bằng số
Điểm thi
bằng chữ
1 (30 marks): Require: Choose the best answer for these question as below:
1.1. A budget is defined as:
a) The qualitative expression of a plan.
b) An aid in controlling income.
c) The quantitative expression of a plan of action and an aid to the coordination and
implementation of that plan.
d) The quantitative expression of a plan and an aid in controlling income
1.2. An example of a non value-added activity would be:

a. Research and development b. Inventory storage c. Marketing d. Product design
e. All of the above are value-added activities
1.3. If Anderson, Inc. adds a new product line, the company's revenue is expected to increase by
$200,000 per year. The additional cost of production is estimated to be $80,000 per year.
Administrative costs will increase by 30% (They are currently $40,000 per year). What is the
effect on profits if the new line is added?
a. $ 68,000 increase b. $ 50,000 increase c. $ 108,000 increase d. $ 70,000 decrease e. The
other value
1.4. The ______________ ensures compliance with laws, regulations, and company policies
and procedures.
a. The CEO b. The Controller c. The Internal Auditor d. The Cost Accountant e. None of
the above
1.5. Which of the following items is typically an example of an indirect cost of a cost object?
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a) Courier charges for shipment delivery
b) Manufacturing plant electricity
c) Direct manufacturing labor
d) Wood used for furniture manufacture
1.6. Which of the following statements is a fixed cost in an automobile manufacturing plant?
a) Administrative salary
b) Machine electricity for each assembly line
c) Sales commissions
d) Windows for each car produced
ANSWER
1.1
1.2
1.3
1.4
1.5
1.6

2. (10 marks)
Explain the differences between financial accounting and cost accounting? Why are these are
differences important?
(Candidates can use Vietnamese to modify the answers)
3. (30 marks)
Prepare the statement for a manufacturing company:
Beginning Ending
Direct Materials inventory $ 20,000 $ 30,000
Work in process inventory $ 10,000 $ 15,000
Finished goods inventory $ 15,000 $ 30,000
Direct materials used during the year amount to $12,000, and the cost of goods sold was $
25,000.
Required:
1. Cost direct materials purchased during the year
2. Cost of goods manufactured during year
3. Total manufacturing cost incurred during the year.
4. (30 marks) Using the account analysis model to answer the questions as below:
(Candidates can use Vietnamese to modify the answers)
Ann, Inc. is considering the introduction of a new energy snack with the following cost
characteristics for the past year:
Direct material $ 30,000
Direct Labour $ 20,000
Variable overhead $ 15,000
Production was 300,000 units. Fixed manufacturing overhead was $ 40,000. For the coming
year, cost is expected to increase as follows:
Material cost by 5%, excluding any effect of volume changes
Direct labour cost by 3%
Fixed manufacturing overhead by 6%
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Variable manufacturing overhead per unit is expected to remain the same.

Required:
1. Prepare a cost estimate for a volume level of 280,000 units of product this year
2. Determine the cost per unit for last year and for this year.
The end

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