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    Bài Kiểm Tra MA2

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    ngablack3110

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    Bài Kiểm Tra MA2

    Uploaded by

    ngablack3110
    19 views5 pages

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    bài kiểm tra MA2

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    19 views5 pages

    Bài Kiểm Tra MA2

    Uploaded by

    ngablack3110

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 5

    1.Which of the following statements describes the behaviour of fixed costs ?

    A.Costs that change when production volumes change

    B.Costs that remain the same when production volumes change (Chi phí cố định: không đổi )

    C.Costs that have a minimum value then increase with production volumes

    D.Costs that change suddenly then remain stable over a range of production volumes

    2.Opening inventory of raw material =1,000 kg

    Units to be made =4,000(each weights 1 kg )

    Closing inventory of raw materials to be 500 kg

    The yield is 80% by weight

    How many kilograms of raw material must be bought ?

    A.$5,500 Wastage =20%,Product unit=4000unit

    B.$4,000 Material need for production

    C.$4,500 100-20->80

    D.$3,500 5000-1000->4000

    =500+5000-1000=$4500

    3.The following information is available for part LP42

    Minimum usage per day : 300 units

    Average usage per day : 400 units

    Maximum usage per day : 600 units

    Lead time for replenishment : 3-4 days

    Reorder quantity units : 1,900

    What is the maximum level of inventory ?

    A.2,600 Reorder level =600*4=2400

    B.3,100 Maximum level =Reorder level +Reorder quantity –(minumum usage*minimum leadtime)

    C.1,400 =2400+1900-(300*3)

    D.3,400 =3400

    4.A company has 5,000 employees at the start of the year .During the year the company expands and
    hires 500 more employees .In addition ,200 employees resigned and were replaced .What is the labour
    turnover ?
    A.3,8% 5,000-200+200+500=5,500

    B.13,3% Average =(5,000+5,500)/2=5,250

    C.4% 200/5250=3,8%

    D.14%

    5.Which of the following is an example of planning ?

    A.Using last year’s results to set objectives

    B.Reviewing strategic aims following a change in the economic conditions

    C.Buying new equipment

    D.Using internal reports on past performance to review performance

    6.Charlotte depreciates equipment on a straight-line basis .She charges depreciation for each complete
    month that an asset is owned . An item of equipment was purchased on 1 July 20X4 for $100,000.It has
    an expected residual value of $20,000 after five years .What is depreciation cost of this item of the year
    ended 31 Dec 20X4?

    A.$1,333

    B.$80,000

    C.$16,000

    D.$8,000

    7.On 1 September there were 600 units of inventory in warehouse A,valued at $3,50 each .During
    September the following receipts and issues occurred

    15 Sep Receipt 500 units @$3.75

    24 Sep Receipt 400 units @$3.80

    27 Sep Issue 500 units

    What is the total value of the units issued on 27 September using the FIFO method of valuation ?

    A.$1,750 500*3,50=$1,750

    B.$1,875

    C.$1,895

    D.$2,100

    8.When goods are needed for production from stores ,what document is used?

    A.Materials requisition note

    B.Purchase order
    C.Materials order

    D.Purchase requisition

    9.Which double entry records the issurance of direct material to production ?

    A.Dr Raw material;Cr WIP

    B.Dr Manufacturing overhead;Cr Raw material

    C.Dr Finishedgoods;Cr Raw material

    D.Dr WIP;Cr Raw material

    10.Does an efficiency percentage of 91% indicate efficient or inefficient production ?

    A.No conclusion

    B.Normal

    C.Efficient

    D.Inefficient (Trên 100% là efficient còn dưới 100% là inefficient)

    11.Which of the following is a feature of good management information ?

    A.Timely

    B.Comprehensive

    C.Cheap

    D.Brief

    12.A differential piecework scheme has a basic rate of $0.50 per unit.Output in addition to 500 units is
    paid at higher rates .The premiums over and above the basic rate,which apply only to additional units
    over the previous threshold , are :

    Output(units) Premium(per unit)

    501-600 $0.05

    Above 600 $0.10

    What is the total amount paid if output is 620 units ?

    A.$322

    B.$317

    C.$318

    D.$372

    13.What is an overhead?
    A.The prime costs of producing a unit of a good or service

    B.The total of the direct costs incurred by an organization

    C.A cost that cannot be directly traced to a good or service

    D.The expenses of an organization

    14.Total production costs and output over three periods have been:

    Period Production costs Output

    1 units $230,485 12,610

    2 units $254,554 14,870

    3 units $248,755 14,350

    What are the estimated variable production costs per unit if the high-low method is applied ?

    A.$10.65 Step 1:Highest period:2units,Lowest period:1 units

    B.$10.50 Step 2:Highest units:14,870 , Highest total cost:254,554

    C.$15.50 Lowest units:12,610 , Lowest total cost:230,485

    D.$11.15 Step 3:variable cost per unit=(254,554-230,485)/(14,870-12,610)=$10,65

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