[考古] 94上 蔡揚宗 成本與管理會計學 期中考
科目：成本與管理會計學
教授：蔡揚宗
試別：期中考
時間：2005/11/08
提供：TINTINH
----------------------------------------------------------------------
一、選擇題
1. 下列何者屬製造費用？
(1) 組裝產品工人薪資
(2) 廠長薪資
(3) 董事長薪資
(4) 操作加工製造機台人員薪資
2. 「運送產品予顧客」與價值鏈內之哪項經營活動有關？
(1) 分配
(2) 行銷
(3) 生產
(4) 服務
3. 製造產品一種，每單位的製造成本為$20,000，其中主要成本站75%，加工成本佔55%，
則該產品直接原料成本為：
(1) $ 6,000
(2) $ 9,000
(3) $11,000
(4) $15,000
4. 在攸關範圍內，下列有關固定及變動成本之敘述，何者不正確？
(1) 當生產量增加時，每單位固定成本減少。
(2) 當生產量增加時，每單位變動成本維持不變。
(3) 當生產量減少時，固定成本總額隨之減少。
(4) 當升產量減少時，變動成本總額隨之減少。
5. 宏州公司第一生產部門預計X7年度製造費用總數為$255,000，而作為分攤基礎的直接
人工小時預計為100,000小時。X7年度實際發生的製造費用為$270,000，實際直接人
工小時為105,000小時，則會發生多（少）分攤製造費用若干？
(1) 多分攤$ 2,250
(2) 少分攤$ 2,250
(3) 多分攤$15,000
(4) 少分攤$15,000
6. 已知華聲公司產品單位售價$120，單位變動成本$80，總固定成本為$80,000，所得稅
率為40%。試問該公司須銷售多少單位始能獲得稅後淨利潤$42,000？
(1) 3,750單位
(2) 4,625單位
(3) 3,050單位
(4) 1,875單位
7. 設某種產品之單位邊際貢獻為$10，於銷售50,000單位時可獲得營業利益$100,000，
若次期固定成本增加10%而單位邊際貢獻與銷售數量維持不變，則次期之營業利益將：
(1) 減少10%
(2) 減少20%
(3) 減少30%
(4) 減少40%
8. A single indirect-cost rate may distort product costs because
(1) there is an assumption that all support activities affect all products.
(2) it recognizes specific activities that are required to produce a
product.
(3) costs are not consistently recorded.
(4) it fails to measure the correct amount of total costs.
9. Cost accounting provides all EXCEPT
(1) information for management accounting and financial accounting.
(2) pricing information from marketing studies.
(3) financial information regarding the cost of acquiring resources.
(4) nonfinancial information regarding the cost of operational
efficiencies.
10. Which of the following statements about activity-abased costing is NOT
true?
(1) Activity-based costing is useful for allocating marketing and
distribution costs.
(2) Activity-based costing is more likely to result in major differences
from traditional costing systems if the firm manufactures only one
product rather than multiple products.
(3) Activity-based costing seeks to distinguish batch-level,
product-sustaining, and facility-sustaining costs, especially when they
are not proportionate to one another.
(4) Activity-based costing differs from traditional costing systems in that
products are not cross-subsidized.
二、配合題：
1. 成本與管理會計主要功能之功能導向為：
A.紀錄交易 B.引發注意 C.解決問題
試指出下列作業分別能達成何種功能導向。
(1) 編製工廠機器設備折舊費用分攤明細表。
(2) 產品設計部門主管分析新款零組件對產品成本之影響。
(3) 編製報表分析租用與自購貨車之差異成本。
(4) 解釋研發部門的績效報告。
(5) 編製部門別費用明細表，分析實際費用與預算間之差異。
(6) 提供兩套自動化生產控制系統之成本差異分析給生管部門經理使用。
2. Classify each cost item of Ripon Printers into one of the business
functions of the value chain, either (A) R&D, (B) Design, (C) Production,
(D) Markeing, (E) Distribution, or (F) Customer Service.
(1) Cost of customer order forms.
(2) Cost of paper used in packing cartons to ship books.
(3) Cost of paper used in display at national trade show.
(4) Depreciation of trucks used to transport books to college bookstores.
(5) Salary of the scientists attempting to find another source of printing
ink.
3. Butler Hospital wants to estimate the cost for each patient stay. It is a
general health care facility offering only basic services and not
specialized services such as organ transplants.
Required:
(1) Classify each fo the following costs as either direct or indirect with
respect to each patient.
(2) Classify each of the following costs as either fixed or variable with
respect to hospital costs per day.
Direct Indirect Fixed Variable
Electronic monitoring
Meals for patients
Nurses' salaries
Parking maintenance
Security
三、綜合題：
1. The Dougherty Furniture Company manufactures tables. In March, the two
production departments had budgeted allocation bases of 4,000 machine-hours
in Department 100 and 8,000 direct manufacturing labor-hours in Department
200. The budgeted manufacturing overheads for the month were $57,500 and
$62,500, respectively. For Job A, the actual costs incurred in the two
departments were as follows:
Department 100 Department 200
Direct materials purchased on account $110,000 $177,500
Direct materials used 32,500 13,500
Direct manufacturing labor 52,500 53,500
Indirect manufacturing labor 11,000 9,000
Indirect materials used 7,500 4,750
Lease on equipment 16,250 3,750
Utilities 1,000 1,250
Job A incurred 800 machine-hours in Department 100 and 300 manufacturing
labor-hours in Department 200. The company uses a budgeted overhead rate
for applying overhead to production.
Required:
(1) Determine the budgeted manufacturing overhead rate for each department.
(2) Prepare the neccessary journal entries to summarize the March transactions
for Department 100.
(3) What is the total cost of Job A?
2. Jacobs Company manufactures refrigerators. The company uses a budgeted
indirect-cost rate for its manufacturing operations and during 20X3
allocated $1,000,000 to work-in-process inventory (Manufacturing overhead
allocated). Actual overhead incurred was $1,100,000.
Ending balances in the following accounts are:
Work-in-Process $100,000
Finished Goods 750,000
Cost of Goods Sold 4,150,000
Required:
(1) Prepare a journal entry to write off the difference between allocated and
actual overhead directly to Cost of Goods Sold. Be sure your journal entry
closes the related overhead accounts.
(2) Prepare a journal entry that prorates the write-off of the difference
between allocated and actual overhead using ending account balances. Be
sure your journal entry closes the related overhead accounts.
3. 米花公司生產甲、以兩種產品，相關資料如下：
(1) 甲產品每單位耗用直接人工3小時，乙產品每單位耗用直接人工2小時，每小時直
接人工成本為$100。
(2) 甲產品每單位需要$80的直接原料，乙產品每單位需要$40的直接原料。
(3) 甲產品製程複雜，每年產量為1,000單位；乙產品製程較為單純，每年產量為
5,000單位。
該公司過去採用直接人工小時做為製造費用之分攤基礎，估計每年製造費用總數為
$1,560,000，現考慮改採作業基礎成本制，經由分析，其製程主要可分為下列三個
作業中心：
全年預計 全年預計成本動因數
作業中心 成本動因 作業成本 甲產品 乙產品 合計
────── ────── ────── ─── ─── ───
機器設備 整備次數 $120,000 100 50 150
產品檢驗 檢驗批次 140,000 40 40
工廠一般費用 直接人工小時 1,300,000 3,000 10,000 13,000
──────
$1,560,000
══════
試作：
分別以傳統成本制及作業基礎成本制
(1) 計算製造費用分攤率。
(2) 甲、乙產品個別的單位成本。
4. The following items (in millions) pertain to JoJo Company:
For Specific date
───────────────────────────────
Work in process, Jan. 1, 2007 $ 10
Direct material, Dec. 31, 2007 5
Finished goods, Dec. 31, 2007 12
Accounts receivable, Jan. 1, 2007 50
Work in process, Dec. 31, 2007 2
Finished goods, Jan. 1 , 2007 40
Accounts receivable, Dec. 31, 2007 30
Accounts payable, Jan. 1, 2007 40
Direct material, Jan. 1, 2007 30
For year 2007
───────────────────────────────
Plant utilities $ 5
Indirect manufacturing labor 20
Depreciation-plant and equipment 9
Revenues 350
Miscellaneous manufacturing overhead 10
Marketing, distribution, and customer-service costs 90
Direct materials purchased 80
Direct manufacturing labor 40
Plant supplies used 6
Property taxes on plant 1
Required:
(1) Calculate total prime costs and toal conversion costs.
(2) Compute total inventoriable costs and period costs.
(3) Prepare an income statement and a supporting schedule of cost of goods
manufactured.
5. Alphabet Corporation sells three products: J, K, and L. The following
information was taken from a recent budget:
J K L
Unit sales 40,000 130,000 30,000
Selling price $60 $80 $75
Variable cost 40 65 50
Total fixed costs are anticipated to be $2,450,000.
Required:
(1) Determine Alphabet's sales mix.
(2) Determine the weighted-average contribution margin.
(3) Calculate the number of units of J, K, and L that must be sold to break
even.
(4) If Alphabet desires to increase company profitability, should it attempt to
increase or decrease the sales of product K relative to those of J and L?
Briefly explain.
6. 將門公司以出售球鞋為主要業務。該公司正決定是否增加一分店，該分店預計之收入
及成本資料如下：
單位變動資料
────────────
售價 $ 600
═══
製造成本 $ 390
銷售佣金 30
───
變動成本 $ 420
═══
每年固定成本總數
─────────────
租金 $120,000
薪資 400,000
廣告 160,000
其他固定成本 40,000
────
固定成本總額 $720,000
════
試回答下列各自獨立之問題：
(1) 沒有第一題。
(2) 每年之損益兩平銷售量及金額各為若干？
(3) 若每年出售7,000雙，則該店之營業利益(損失)為何？
(4) 若該公司取消銷售佣金，但增加$162,000之銷貨員固定薪資，則每年損益兩平銷售量
及金額各為若干？
(5) 若該店經理除了現行固定薪資外，另加計每雙$6之佣金，則每年損益兩平銷售量及金
額各為若干？
(6) 若該店經理在超過損益兩平點後，每雙可獲得$6之佣金，則出售5,000雙時，該店之
營業利益為何？
7. Metropolitan Enterprises is studying the addition of a new product that
would have an expected selling price of $160 and expected variable cost of
$100. Anticipated demand is 8,000 units. A new salesperson must be hired
because the company's current sales force is working at capacity. Two
compensation plans are under consideration:
Plan 1: An annual salary of $32,000 plus a 10% commission based on gross sales
dollars
Plan 2: An annual salary of $140,000 and no commission
Required:
(1) What is meant by the term "opetaing leverage"?
(2) Calculate the contribution margin and net income of the two plans at 8,000
units.
(3) Compute the operating leverage factor of the two plans at 8,000 units.
Which of the two plans is more highly leveraged? Why?
(4) Assume that a general economic downturn occurred during year no. 2, with
product demand falling from 8,000 to 6,400 units. By using the operating
leverage factors, determine and show which plan would produce a larger
percentage decrease in net income.
8. 雪印公司共有六架飛機，每架飛機可搭載乘客150人，每月最多可飛40航次，每飛航一
次之燃料費為$32,000，另旅客飲料每客成本為$40，票價單程每人$440，每架飛機每
月之固定成本為$80,000，公司另有其他固定成本$480,000。
(1) 若公司每月飛行200班次，每次至少應搭載乘客若干始能有$240,000之利潤？其載客率
為百分之幾？
(2) 若飛行次數減為150次，至少應搭載乘客幾人才能有$240,000之利潤？其載客率(按150
航次計算)為百分之幾？
(3) 設平均載客率為60%，每架飛機每月應非行幾班次才能損益兩平？
(4) 設平均載客率為70%，每架飛機平均每月應飛行幾班次才能使公司有$240,000之利潤？
(5) 每次飛行所需$32,000之燃料費是固定成本或變動成本？
四、問答題：
1. Define cost object and give three examples.
2. Define cost pool, cost tracing, and cost allocation.
∮完卷∮
--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 59.121.184.105
※ 編輯: TINTINH 來自: 59.121.184.105 (01/19 16:29)