Tài liệu Đề thi môn kế toán quản trị tiếng ANH doc

ĐỀ KIỂM TRA GIỮA HỌC KỲ
HỌC KỲ 1 - NĂM HỌC 2009 - 2010
Môn thi: Kế toán quản trị (Managerial Accounting)
Mã môn học: KT302DV01
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 6 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
I. (45 marks): Require: Choose the best answer for these questions as below:
1. Cost-volume profit (CVP) analysis is a key factor in many decisions, including choice
of product lines, pricing of products, marketing strategy, and use of productive
facilities. A calculation used in a CVP analysis is the break-even point. Once the
break-even point has been reached, operating income will increase by the:
A) contribution margin per unit for each additional unit sold
B) fixed cost per unit for each additional unit sold.
C) variable cost per unit for each additional unit sold

D) none of the above.
2. Break-even analysis assumes that:
A) total revenue is constant.
B) unit variable cost is constant.
C) unit fixed cost is constant.
D) all of the above.
3. Factory Energy currently is selling 8,000 vibroscope for $260 each. Variable costs on
this product are $160 and fixed costs are $600,000. What is the company's margin of
safety?
A) 2,000 units
B) 4,000 units
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C) 6,000 units
D) None of the above
4. The following information is taken from the accounting records of Jerry's Toys and
relates to a wind-up toy produced by Jerry's Toys:
Direct materials $12
Direct labor 8
Variable overhead 5
Fixed overhead 10
Unit cost $35
Fixed selling costs are $650,000 per year. Variable selling costs of $5 per unit sold are
added to cover the transportation cost. Although production capacity is 400,000 units per
year, Jerry's Toys expects to produce only 250,000 units next year. The product normally
sells for $50 each. A customer has offered to buy 50,000 units for $40 each. The customer
will pay the shipping company for the transportation charge on the units purchased. The
relevant cost per unit associated with the special order is:
A.
$20
B.

$25
C.
$30
D.
$35
5. Refer to question 4. If Jerry's Toys accepts the special order, the effect on income
would be a:
A. $1,000,000 increase
B. $500,000 decrease
C. $750,000 decrease
D. $750,000 increase
6. A manager of the following type of center is typically responsible for production
costing:
A. Discretionary cost center
B. Revenue center
C. Standard cost center
D. Investment center
E. None of the above
Use the following information to answer questions 7 - 8:
7. Tolla Beverages has two divisions, East and West, which share the common costs of
the company's computer support. The cost of computer support is $6,000,000 a year.
The following information is given:
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What is the cost charged to the
East if the allocation base is
based on the number of help calls received?
A. $2,500,000
B. $2,600,000
C. $3,400,000
D. $3,500,000

E. None of the above
8. What is the cost charged to the West if the allocation base is based on the total time
on the network?
A. $2,460,000
B. $2,640,000
C. $3,540,000
D. $3,450,000
E. None of the above
9. The Auto division of Fran Corporation has $250,000 in profits, while the
Transportation Division has $500,000. Based on this information, which unit would
have a better rate of return?
A. Auto Division
B. Insufficient information given to determine a preliminary decision.
C. Fran Corporation
D. Transportation Division
ANSWER
1
2
3
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5
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II. (35 marks)
The ESP Company produces two types of t-shirts, front design and wraparound design. For
convenience we will call them products A and B. The company’s wholesale prices and relevant
costs appear below:
PRODUCT

A B
Sales Price
Direct material
Direct labor
Variable overhead
Manufacturing margin
Variable Selling & Administration costs
Contribution margin
$2.00
.50
.10
.40
1.00
.60
.40
$4.00
1.00
.20
.80
2.00
1.00
1.00
Help Calls Time on Network (hours)
East 2,600 16,400
West 3,400 23,600
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Total Fixed Costs:
Manufacturing $34,000
Selling & Administration $10,000
The budgeted sales mix in units is 80% product B and 20% product A.

Required:
1) Find the break-even point in units of A and B based on the budgeted sales mix.
2) How many units of A and B would the firm need to produce and sell to earn budgeted
net income of $79,200 after taxes? Assume a tax rate of 40%.
3) How many units of A and B would the firm need to produce and sell to earn an 11%
budgeted return on sales dollars after taxes.
III. (20 marks)
Dynamic Products has an annual plant capacity to produce 60,000 units. Its predicted
operations for the year follow:
Sale revenue (50,000 units at $20 each)...........................................$1,000,000
Manufacturing costs
Variable......................................................................................$10 per unit
Fixed...............................................................................................$250,000
Selling and administrative costs
Variable (commissions on sales) ................................................$4 per unit
Fixed.................................................................................................$50,000
Should the company accept a special order for 5,000 units at a selling price of $16 each,
which is subject to half the usual sales commission rate per unit? Assume no effect on fixed
costs or regular sales at regular prices. What is the effect of the decision on the company’s
operating profit?

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