課程名稱：成本管理會計
課程性質：選修
課程範圍：第一章、第二章、第十章
開課教師：王文英
開課學院：會計系
開課系級：
考試日期(年月日)：
考試時限(Mins)：兩個小時
附註：
是學長姊傳下來的，因為昨天才剛考過小考，發現裡面題目雷同很多，
所以放上來給大家參考。
PS：昨天的考卷被收走了，有機會再上傳
試題本文：
一、選擇題：
1) Management accounting:
A) focuses on estimating future revenues, costs, and other measures to
forecast activities and their results
B) provides information about the company as a whole
C) reports information that has occurred in the past that is verifiable and
reliable
D) provides information that is generally available only on a quarterly or
annual basis
2) Which of the following people is LEAST likely to use management accounting
information?
A) the controller
B) a shareholder evaluating a stock investment
C) the treasurer
D) an assembly department supervisor
3) Amber Manufacturing provided the following information for last month:
Sales $20,000
Variable costs 6,000
Fixed costs 9,000
Operating income $5,000
If sales double next month, what is the projected operating income?
A) $10,000
B) $25,000
C) $19,000
D) $12,000
4) Place the five steps in the decision-making process in the correct order:
A = Obtain information
B = Make decisions by choosing among alternatives
C = Identify the problem and uncertainties
D = Implement the decision
E = Make predictions about the future
A) C D B E A
B) E D A B C
C) C A E B D
D) A E B D C
5) The cost function y = 10,000 + 3X:
A) represents a mixed cost
B) will intersect the y-axis at 3
C) has a slope coefficient of 10,000
D) is a curved line
6) Which of the following statements about the direct/indirect cost
classification is NOT true?
A) Indirect costs are always traced.
B) Indirect costs are always allocated.
C) The design of operations affects the direct/indirect classification.
D) The direct/indirect classification depends on the choice of cost object.
7) Indirect manufacturing costs:
A) can be traced to the product that created the costs
B) can be easily identified with the cost object
C) generally include the cost of material and the cost of labor
D) may include both variable and fixed costs
Answer the following questions using the information below(8、9)
The East Company manufactures several different products. Unit costs
associated with Product ORD203 are as follows:
Direct materials $50
Direct manufacturing labor 8
Variable manufacturing overhead 10
Fixed manufacturing overhead 23
Sales commissions (2% of sales) 5
Administrative salaries 9
Total $105
8) What are the variable costs per unit associated with Product ORD203?
A) $60
B) $82
C) $73
D) $105
9) What are the fixed costs per unit associated with Product ORD203?
A) $23
B) $32
C) $35
D) $44
10) For manufacturing firms, inventoriable costs include:
A) plant supervisor salaries
B) research and development costs
C) costs of dealing with customers after the sale
D) distribution costs
二、計算題
1) Helmer Sporting Goods Company manufactured 100,000 units in 20X5 and
reported the following costs:
Sandpaper $ 32,000 Leasing costs-plant $ 384,000
Materials handling 320,000 Depreciation-equipment 224,000
Coolants & lubricants 22,400 Property taxes-equipment 32,000
Indirect manufacturing labor 275,200 Fire insurance-equipment 16,000
Direct manufacturing labor 2,176,000 Direct material purchases 3,136,000
Direct materials, 1/1/X5 384,000 Direct materials, 12/31/X5 275,200
Finished goods, 1/1/X5 672,000 Sales revenue 12,800,000
Finished goods, 12/31/X5 1,280,000 Sales commissions 640,000
Work-in-process, 1/1/X5 96,000 Sales salaries 576,000
Work-in-process, 12/31/X5 64,000 Advertising costs 480,000
Administration costs 800,000
Required:
a. What is the amount of direct materials used during 20X5?
b. What manufacturing costs were added to WIP during 20X5?
c. What is cost of goods manufactured for 20X5?
d. What is cost of goods sold for 20X5?
2) Tessmer Manufacturing Company produces inventory in a highly automated
assembly plant in Olathe, Kansas. The automated system is in its first year
of operation and management is still unsure of the best way to estimate the
overhead costs of operations for budgetary purposes. For the first six months
of operations, the following data were collected:
Machine-hours Kilowatt-hours Total Overhead Costs
January 3,800 4,520,000 $338,000
Februar 3,650 4,340,000 336,800
March 3,900 4,500,000 339,200
April 3,300 4,290,000 336,800
May 3,250 4,200,000 326,000
June 3,100 4,120,000 320,000
Required:
a. Use the high-low method to determine the estimating cost function with
machine-hours as the cost driver.
b. Use the high-low method to determine the estimating cost function with
kilowatt-hours as the cost driver.
c. For July, the company ran the machines for 3,000 hours and used 4,000,000
kilowatt-hours of power. The overhead costs totaled $314,000. Which cost
driver was the best predictor for July?
3)甲公司每年以每單位$5向外購買8,000單位零件以供生產所需。在不影響現有產品生產
的情況下，公司考慮以每批1,000單位自行生產死外購零件，相關成本資料如下:
直接材料 每單位$1.5
直接人工 每直接人工小時$1.0
變動製造費用 直接人工成本80%
公司預估第一批零件生產需2,000直接人工小時，另悉該公司員工具有80%學習曲線。
試問:
1.在累積平均單位時間之學習曲線下，自行生產8,000單位零件所需之直接
人工小時總數
2.承上題，自行生產8,000單位零件之單位變動成本。
4)文英公司民國102年10月份有關資料如下:
(1.) 期初在製品存貨金額為期末製成品之250%。
(2.) 期初製成品存貨金額為期末在製品之2/3。
(3.) 主要成本比加工成本多$70,000。
(4.) 製造費用為$80,000。
(5.) 直接材料為主要成本之半數。
(6.) 本月製成品成本(cost of goods manufactured)為$370,000。
(7.) 本月銷貨成本為$390,000。
試編製文英公司民國102年10月份之銷貨成本表。
附上選擇題解答：
1~5 ABCCA
6~10 ADCBA