010hq141306

第一章 緒論 ........................................................................... 1－1 第二章 成本習性分析 ........................................................... 2－1 第三章 成本數量利潤分析 ................................................... 3－1 第四章 分批成本制度 ........................................................... 4－1 第五章 分步成本制度 ........................................................... 5－1 第六章 混合成本制與作業基礎成本制 ............................... 6－1 第七章 服務部門成本分攤 ................................................... 7－1 第八章 聯合成本 ................................................................... 8－1 第九章 預算 ........................................................................... 9－1 第十章 標準成本制度 ........................................................... 10－1 第十一章 變動成本法與歸納成本法 ................................... 11－1 第十二章 資本支出決策 ....................................................... 12－1 第十三章 攸關成本 ............................................................... 13－1 第十四章 利潤差異分析與生產力衡量 ............................... 14－1 第十五章 轉撥計價與責任會計 ........................................... 15－1 第十六章 存貨管理 ............................................................... 16－1 第十七章 新製造環境會計 ................................................... 17－1 第十八章 定價決策 ............................................................... 18－1 第十九章 數量方法在管理會計之應用 ............................... 19－1

1－2 成本與管理會計歷屆試題解析

一、選擇  Ross Corporation shipped finished goods to a customer on credit, but the sale was not recorded and the costs of the finished goods were incorrectly included on the period’s balance sheet as part of the finished goods inventor.

Which one of the following statements is correct concerning the effects of this error？  Accounts receivable was not affected, inventory was overstated, sales were understated, and cost of goods sold was understated, sale were understated, and cost of goods sold was understated.  Accounts receivable was understated, inventory was not affected, sales were understated, and cost of goods sold was understated.  Accounts receivable was understated, inventory was overstated, sales were understated, and cost of goods sold was overstated.  Accounts receivable was understated, inventory was overstated, sales were understated, and cost of goods sold was understated. 【台北大學會研】   The Standards of Ethical Conduct for Management Accountants developed by the Institute of Management Accountants contain a policy regarding confidentiality that requires management accountants to refrain from disclosing confidential information acquired in the course of their work：  except when authorized by management  in all situations  except when authorized by management, unless legally obligated to do so  in all cases not prohibited by law 

【中正會研】

《第一章》緒 論 1－3

 would be part of the entry to record the sale of goods.  A credit to Cost of Goods Sold  A debit to WIP Inventory  A debit to Sales  A credit to Finished-Goods Inventory

【中正會研】

  The greatest impact of the Foreign Corrupt Practices Act on the accounting system is that it：  specifies how to account for transactions with foreign countries  prohibits unethical practices by foreign investors  forbids bribery  requires documentation of the adequacy of internal accounting controls 【中正會研】   An increase in total variable cost usually indicates：  variable costs per unit is decreasing  the cost-driver activity level is increasing  the cost-driver activity level is decreasing  variable costs per unit is increasing

【中正會研】

  In a small construction firm, another crew supervisor is added for every 10 workers employed. This is an example of a：  discretionary fixed cost

 mixed cost

 step cost

 purely variable cost 【中正會研】

  Cost accounting provides all of the following EXCEPT：  information for management accounting and financial accounting  pricing information from marketing studies  financial information regarding the cost of acquiring resources

1－4 成本與管理會計歷屆試題解析

 nonfinancial information regarding the cost of operational efficiencies 【彰師大會研】   If there is an ethical conflict concerning your direct supervisor, when is it appropriate to contact authorities or individuals NOT employed by the organization？  when there is a personal conflict  when your supervisor is about to receive a bonus  when there is a clear violation of the law  when you are about to be terminated

【彰師大會研】

  Which of the following statements about the direct/indirect cost classification is NOT true？  Indirect costs are always traced.  Indirect costs are always allocated.  The design of operations affects the direct/indirect classification.  The direct/indirect classification depends on the choice of cost object. 【彰師大會研】   The accounting records of NCU Company revealed the following costs, among others：raw material used $200,000, factory insurance $40,000, customer entertainment $10,000, indirect labor $45,000, depreciation on salesperson’s cars $20,000, production equipment rental costs $72,000. Costs that would be considered in the calculation of manufacturing overhead total：  $157,000

 $177,000

 $187,000

 some other amount  ：$40,000 $45,000 $72,000 $157,000 二、Given below are a number of graphs.

 $387,000 【央大會研】

《第一章》緒 論 1－5

If the horizontal axis represents the units produced over the year and the vertical axis represents total cost or revenue, indicate by number that graph best fits the situation or item described. Some graphs may be used more than once；some may not apply to any of the situations.  Depreciation of plant, computed on a straight-line basis.  Incentive bonus plan the at pays managers $0.10 for every unit produced above some level of production.  Supervisors’ salaries for one shift and two shifts.  Mixed costs-for example, car rental fixed charge plus variable rate for miles driven.  Data supporting the use of a variable-cost rate, such as manufacturing labor costs of $14 per unit produced.

【靜宜會研】 ：圖形 8 圖形 3 圖形 6 圖形 2 圖形 1 三、The following terms are used to describe various economic characteristics

1－6 成本與管理會計歷屆試題解析

of costs：  Opportunity cost.  Committed cost.  Differential cost.  Marginal cost.  Sunk cost.  Average cost.

Required： Choose one of the preceding terms to characterize each of the amounts described below. Each term may be used only once.  The cost of including one extra child in a day-care center.  The cost of merchandise inventory purchased five years ago. The goods are now obsolete.  The cost of feeding 300 children in a public school cafeteria is $450 per day, or $1.50 per child per day. What economic term describes this $1.50 cost？  The management of a high-rise office building uses 3,000 square feet of space in the building for its own administrative functions. This space could be rented for $30,000. What economic term describes this $30,000 of lost rental revenue？  The cost of building an automated assembly line in a factory is $700,000；a manually operated assembly line would cost $250,000.

What economic term is used to describe the $450,000 variation between 【銘傳會研】

these two amounts？ ：    

四、P Company had inventories at the beginning and end of 20X3 as follows： 1/1/20X3

12/31/20X3

Raw materials（RM）

$55,000

$65,000

Work in process（WIP）

$96,000

$80,000

《第一章》緒 論 1－7

Finished goods（FG）

$50,000

$85,000

During 20X3 the following costs were incurred： Raw materials purchased

$400,000

Direct manufacturing labor payroll

$220,000

Factory overhead

$330,000

What was the P Company’s cost of goods sold for 20X3？ 【靜宜會研】 ：耗用材料$55,000 $400,000 $65,000 $390,000 製造成本$390,000 $220,000 $330,000 $940,000 製成品成本$940,000 $96,000 $80,000 $956,000 銷貨成本$956,000 $50,000 $85,000 $921,000 五、峨嵋公司今年 5 月份各項資料如下： 實際銷貨成本為 $600,000。 製成品成本為 $630,000，期末製成品為期初製成品的 2 倍。 期初在製品為期末在製品的 3 倍，期初在製品為 $36,000。 直接材料，直接人工，製造費用之比為 5：4：3。 試求：直接材料；直接人工；製造費用；期末製成品存貨。 【高應大會研】 ：期末在製品$36,000  3 $12,000 製造成本$630,000 $12,000 $36,000 $606,000 直接材料$606,000  5/12 $252,500 直接人工$606,000  4/12 $202,000 製造費用$606,000  3/12 $151,500 設期末製成品存貨為 X 0.5X $630,000 $600,000  X →X $60,000 六 、 There is a need to harmonize the local accounting standards and International Accounting Standards, and the timing is right for moving to

1－8 成本與管理會計歷屆試題解析

IFRS. Given the large numbers of accountants who would benefit from training that there is an immediate need to upgrade training courses to reflect the knowledge, skills and understanding that accountants will require to complete the task effectively.

There is a need to “sell the benefits” of good management information to stimulate and interest and convey how a large competitive edge can be gained from good information. There are large numbers of enterprise managers and accountants who would benefit from training there is an immediate requirement to upgrade training courses to provide techniques with immediate practical application. This will catalyze a large and lasting positive effect on business efficiency and competitiveness. 問題： 請問第一段文字敘述的重點為何？ 請問第二段文字敘述的重點為何？

【台北大學會研】

：各地會計準則應與國際會計準則調和，採用國際會計準則是一 個趨勢。 提升與訓練會計人員的國際會計準則知識，是必要的工作。 全世界各國大多採用國際會計準則，這樣的會計資訊是有效益 的，全球統一的，企業採用國際會計準則就不用再做報表轉換 ，而且有比較性，這樣的資訊對企業與會計人員做分析，都有 幫助。 資訊也是有成本的，若能早點、立即訓練、教育管理者與會計 人員瞭解國際會計準則，會比較晚導入國際會計準則的公司成 本低，基於成本效益，應早點導入國際會計準則。 七、Under Pick Co.’s job order costing system manufacturing overhead is applied to work in process using a predetermined annual overhead rate.

During January 2010, Pick’s transactions included the following： Direct materials issued to production Indirect materials issued to production

$$90,000 8,000

《第一章》緒 論 1－9

Manufacturing overhead incurred

125,000

Manufacturing overhead applied

113,000

Direct labor costs

107,000

Pick had neither beginning nor ending inventory in Work-in-Process inventory. What was the cost of jobs completed in January 2010？ 【銘傳會研】 ：製成品成本（完工轉出金額）$90,000 $107,000 $113,000 $310,000 八、A company had beginning inventories as follows：Direct Materials, $300 ； Work-in-Process, $500 ； Finished Goods, $700. It had ending inventories as follows：Direct Materials, $400；Work-in-Process, $600 ；Finished Goods, $800. Material Purchases（net including freight） were $1,400, Direct Labor $1,500, and Manufacturing Overhead $1,600.

What is the Cost of Goods Sold for the period？

【銘傳會研】

：耗用直接原料成本$300 $1,400 $400 $1,300 總製造成本$1,300 $1,500 $1,600 $4,400 製成品成本$4,400 $500 $600 $4,300 銷貨成本$4,300 $700 $800 $4,200