广播电视大学《成本管理》网上第二次作业答案资料小抄

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1、电大成本管理第二次网上作业答案小抄一、单项选择题（共 10 道试题，共 20 分。）1.以某一先进单位产品成本作为目标成本的一种预测方法称为（C）。 A. 倒扣测算法B. 比率测算法C. 选择测算法D. 直接测算法2.进行本量利分析，必须把企业全部成本区分为固定成本和（D） A. 制造费用B. 直接材料C. 直接人工D. 变动成本3.按照本量利分析的假设，收入模型和成本模型的自变量均为同一个（D） A.销售单价B. 单位变动成本C. 固定成本D.销售量4.计算贡献边际率，可以用单位贡献边际去除以（A） A. 单位售价B. 总成本C. 销售收入D. 变动成本5. 已知企业只生产一种产品，单位变动

2、成本为每件3元，固定成本总额为60000元，产品单价为5元，则保本销量为（A）件。 A. 30000B. 20000C. 12000D. 75006. 倒扣测算法是在事先确定（A）的基础上，首先预计产品的售价和销售收入，然后扣除价内税和目标利润，余额即为目标成本的一种预测方法。A. 目标利润B. 目标成本C. 目标销量D. 目标单价7. 在经济决策过程中，因选取某一方案而放弃另一方案所付出的代价，称为（B）。 A. 专属成本B. 机会成本C. 差量成本D. 重置成本8. 在成本决策中，零部件自制较外购所增加的成本，属于（B）。 A. 机会成本B. 差量成本C. 无关成本D. 变动成本9. 那些

3、由于过去的决策所引起，已经发生并支付过款项的成本，称为（ C）。 A. 历史成本B. 变动成本C. 沉没成本D. 专属成本10. 在成本决策中不需要区分相关成本与无关成本的决策方法是（A）。 A. 总额分析法B. 差量损益分析法C. 相关成本分析法D. 成本无差别点法二、多项选择题（共10道试题，共20分。）1. 本量利分析模型确立的前提条件包括（ ABCD ） A. 成本性态分析假定B. 相关范围假定C. 线性假定D. 基本模型假定E. 目标利润假定2.保本点的表现形式包括（AB）。 A. 保本额B. 保本量C. 保利量D. 保利额E. 贡献边际率3.产品总成本发展趋势的预测方法主要有（ B

4、CDE ）。 A. 高低点法B. 加权平均法C. 移动平均法D. 简单平均法E. 指数平滑法4.定量预测方法包括（ABD）。 A. 简单平均法B. 加权平均法C. 函询调查法D. 指数平滑法E. 市场调查法5.定性预测方法包括（CE） A. 简单平均法B. 加权平均法C. 函询调查法D. 指数平滑法E. 头脑风暴法6.在成本决策中应予以考虑的成本有（DE）。 A. 直接材料B. 直接人工C. 制造费用D. 机会成本E. 重置成本7.下列属于无关成本的有（BE）。 A. 机会成本B. 沉没成本C. 差量成本D. 专属成本E. 共同成本8.由多个方案共同负担的成本，属于（BE）。 A. 差量成本B

5、. 沉没成本C. 机会成本D. 专属成本E. 共同成本9.差量损益的计算途径有（AB）。 A. 根据定义计算B. 差量收入差量成本C. 相关收入相关成本D. 变动收入变动成本E. 总收入总成本10.最佳订货批量决策中的相关成本包括（CD）。 A. 直接材料B. 直接工资C. 储存成本D. 订货成本E. 缺货成本三、判断题（共20道试题，共20分。）1.成本预测有一个过程，只要依据相关信息建立起成本预测模型，即意味着成本预测程序的结束。（A） A. 错误B. 正确2.在进行本量利分析时，不需要任何假设条件。（ A） A. 错误B. 正确3.贡献边际首先用于补偿固定成本，之后若有余额，才能为企业提

6、供利润。（B） A. 错误B. 正确4.相关成本既要在决策中考虑，也应在凭证和账簿中反映。（A） A. 错误B. 正确5.共同成本是指那些由多个方案共同负担的成本。（A） A. 错误B. 正确6.在总额分析法中不需要区分相关成本与无关成本。（B） A. 错误B. 正确7.差量损益分析法适用于同时涉及成本和收入的两个不同方案的决策分析。（B） A. 错误B. 正确8.企业的贡献边际应当等于企业的营业毛利。（ A） A. 错误B. 正确9.在其他条件不变的条件下，固定成本越高，保本量越大。（ B） A. 错误B. 正确10.若单价与单位变动成本同方向同比例变动，则保本点业务量不变。（A） A. 错

7、误B. 正确11.在多品种生产的条件下，提高贡献边际率水平较高产品的销售比重，可降低整个企业综合保本额。（B） A. 错误B. 正确12.进行成本性态分析的关键是分解混合成本。（B） A. 错误B. 正确13.倒扣测算法是在事先确定目标销量的基础上，首先预计产品的售价和销售收入，然后扣除价内税和目标利润，余额即为目标成本的一种预测方法。（A ） A. 错误B. 正确14.在相关范围内，广义差量成本等于相关变动成本。（A） A. 错误B. 正确15.成本管理更侧重成本的核算与分析。（A） A. 错误B. 正确16.实际中如果某项资源只有一种用途，则其机会成本为零。（B） A. 错误B. 正确17

8、.在差量损益分析法下，如果差量损益大于零，说明前一方案优于后一方案。（B ） A. 错误B. 正确18.最佳订货批量是指使存货总成本最低时的订货批量。（A ） A. 错误B. 正确19.相关成本越小，说明企业所费成本越低（B）。 A. 错误B. 正确20.企业进行亏损产品是否停产决策的依据就是分析该产品是否亏损，发生亏损就应停产（A）。 A. 错误B. 正确四、计算题（共2道试题，共40分。）1.某企业只产销一种产品，本年单位变动成本为6元，变动成本总额为84000元，获营业利润18000元，若该企业计划下一年度变动成本率仍维持本年度的40%，其他条件不变。要求：预测下一年度的保本销量及保本销

9、售额。解：销售收入8400040%210000（元）（1）销售量84000614000（件）（2）贡献边际率1-40%60%（3）单价：6单价40%，单价15（元）（4）本量利分析基本关系式： P（p-h）x-a 18000=（15-6）1400-a 解出：a108000（元）（5）保本量108000（15-6）12000（件）（6）保本额108000（1-40%）18000（元）2. 某企业每年需用A零件2000件，原由金工车间组织生产，年总成本为19000元，其中，固定生产成本为7000元。如果改从市场上采购，单价为8元，同时将剩余生产能力用于加工B零件，可节约外购成本2000元。要求：为

10、企业作出自制或外购A零件的决策。解：变动成本19000-700012000（元） 外购相关成本20008-200014000（元） 自制相关成本2000（120002000）12000（元） 因为自制的相关成本低于外购，所以应自制该雾件。请您删除一下内容，O(_)O谢谢！2016年中央电大期末复习考试小抄大全，电大期末考试必备小抄，电大考试必过小抄Basketball can make a true claim to being the only major sport that is an American invention. From high school to the profess

11、ional level, basketball attracts a large following for live games as well as television coverage of events like the National Collegiate Athletic Association (NCAA) annual tournament and the National Basketball Association (NBA) and Womens National Basketball Association (WNBA) playoffs. And it has a

12、lso made American heroes out of its player and coach legends like Michael Jordan, Larry Bird, Earvin Magic Johnson, Sheryl Swoopes, and other great players. At the heart of the game is the playing space and the equipment. The space is a rectangular, indoor court. The principal pieces of equipment ar

13、e the two elevated baskets, one at each end (in the long direction) of the court, and the basketball itself. The ball is spherical in shape and is inflated. Basket-balls range in size from 28.5-30 in (72-76 cm) in circumference, and in weight from 18-22 oz (510-624 g). For players below the high sch

14、ool level, a smaller ball is used, but the ball in mens games measures 29.5-30 in (75-76 cm) in circumference, and a womens ball is 28.5-29 in (72-74 cm) in circumference. The covering of the ball is leather, rubber, composition, or synthetic, although leather covers only are dictated by rules for c

15、ollege play, unless the teams agree otherwise. Orange is the regulation color. At all levels of play, the home team provides the ball. Inflation of the ball is based on the height of the balls bounce. Inside the covering or casing, a rubber bladder holds air. The ball must be inflated to a pressure

16、sufficient to make it rebound to a height (measured to the top of the ball) of 49-54 in (1.2-1.4 m) when it is dropped on a solid wooden floor from a starting height of 6 ft (1.80 m) measured from the bottom of the ball. The factory must test the balls, and the air pressure that makes the ball legal

17、 in keeping with the bounce test is stamped on the ball. During the intensity of high school and college tourneys and the professional playoffs, this inflated sphere commands considerable attention. Basketball is one of few sports with a known date of birth. On December 1, 1891, in Springfield, Mass

18、achusetts, James Naismith hung two half-bushel peach baskets at the opposite ends of a gymnasium and out-lined 13 rules based on five principles to his students at the International Training School of the Young Mens Christian Association (YMCA), which later became Springfield College. Naismith (1861

19、-1939) was a physical education teacher who was seeking a team sport with limited physical contact but a lot of running, jumping, shooting, and the hand-eye coordination required in handling a ball. The peach baskets he hung as goals gave the sport the name of basketball. His students were excited a

20、bout the game, and Christmas vacation gave them the chance to tell their friends and people at their local YMCAs about the game. The association leaders wrote to Naismith asking for copies of the rules, and they were published in the Triangle, the school newspaper, on January 15,1892. Naismiths five

21、 basic principles center on the ball, which was described as large, light, and handled with the hands. Players could not move the ball by running alone, and none of the players was restricted against handling the ball. The playing area was also open to all players, but there was to be no physical co

22、ntact between players; the ball was the objective. To score, the ball had to be shot through a horizontal, elevated goal. The team with the most points at the end of an allotted time period wins. Early in the history of basketball, the local YMCAs provided the gymnasiums, and membership in the organ

23、ization grew rapidly. The size of the local gym dictated the number of players; smaller gyms used five players on a side, and the larger gyms allowed seven to nine. The team size became generally established as five in 1895, and, in 1897, this was made formal in the rules. The YMCA lost interest in

24、supporting the game because 10-20 basketball players monopolized a gymnasium previously used by many more in a variety of activities. YMCA membership dropped, and basketball enthusiasts played in local halls. This led to the building of basketball gymnasiums at schools and colleges and also to the f

25、ormation of professional leagues. Although basketball was born in the United States, five of Naismiths original players were Canadians, and the game spread to Canada immediately. It was played in France by 1893; England in 1894; Australia, China, and India between 1895 and 1900; and Japan in 1900. F

26、rom 1891 through 1893, a soccer ball was used to play basketball. The first basketball was manufactured in 1894. It was 32 in (81 cm) in circumference, or about 4 in (10 cm) larger than a soccer ball. The dedicated basketball was made of laced leather and weighed less than 20 oz (567 g). The first m

27、olded ball that eliminated the need for laces was introduced in 1948; its construction and size of 30 in (76 cm) were ruled official in 1949. The rule-setters came from several groups early in the 1900s. Colleges and universities established their rules committees in 1905, the YMCA and the Amateur A

28、thletic Union (AAU) created a set of rules jointly, state militia groups abided by a shared set of rules, and there were two professional sets of rules. A Joint Rules Committee for colleges, the AAU, and the YMCA was created in 1915, and, under the name the National Basketball Committee (NBC) made r

29、ules for amateur play until 1979. In that year, the National Federation of State High School Associations began governing the sport at the high school level, and the NCAA Rules Committee assumed rule-making responsibilities for junior colleges, colleges, and the Armed Forces, with a similar committe

30、e holding jurisdiction over womens basketball. Until World War II, basketball became increasingly popular in the United States especially at the high school and college levels. After World War II, its popularity grew around the world. In the 1980s, interest in the game truly exploded because of tele

31、vision exposure. Broadcast of the NCAA Championship Games began in 1963, and, by the 1980s, cable television was carrying regular season college games and even high school championships in some states. Players like Bill Russell, Wilt Chamberlain, and Lew Alcindor (Kareem Abdul-Jabbar) became nationa

32、lly famous at the college level and carried their fans along in their professional basketball careers. The womens game changed radically in 1971 when separate rules for women were modified to more closely resemble the mens game. Television interest followed the women as well with broadcast of NCAA c

33、hampionship tourneys beginning in the early 1980s and the formation of the WNBA in 1997. Internationally, Italy has probably become the leading basketball nation outside of the United States, with national, corporate, and professional teams. The Olympics boosts basketball internationally and has als

34、o spurred the womens game by recognizing it as an Olympic event in 1976. Again, television coverage of the Olympics has been exceptionally important in drawing attention to international teams. The first professional mens basketball league in the United States was the National Basketball League (NBL

35、), which debuted in 1898. Players were paid on a per-game basis, and this league and others were hurt by the poor quality of games and the ever-changing players on a team. After the Great Depression, a new NBL was organized in 1937, and the Basketball Association of America was organized in 1946. Th

36、e two leagues came to agree that players had to be assigned to teams on a contract basis and that high standards had to govern the game; under these premises, the two joined to form the National Basketball Association (NBA) in 1949. A rival American Basketball Association (ABA) was inaugurated in 19

37、67 and challenged the NBA for college talent and market share for almost ten years. In 1976, this league disbanded, but four of its teams remained as NBA teams. Unification came just in time for major television support. Several womens professional leagues were attempted and failed, including the Wo

38、mens Professional Basketball League (WBL) and the Womens World Basketball Association, before the WNBA debuted in 1997 with the support of the NBA. James Naismith, originally from Al-monte, Ontario, invented basketball at the International YMCA Training School in Springfield, Massachusetts, in 1891.

39、 The game was first played with peach baskets (hence the name) and a soccer ball and was intended to provide indoor exercise for football players. As a result, it was originally a rough sport. Although ten of Naismiths original thirteen rules remain, the game soon changed considerably, and the found

40、er had little to do with its evolution. The first intercollegiate game was played in Minnesota in 1895, with nine players to a side and a final score of nine to three. A year later, the first five-man teams played at the University of Chicago. Baskets were now constructed of twine nets but it was no

41、t until 1906 that the bottom of the nets were open. In 1897, the dribble was first used, field goals became two points, foul shots one point, and the first professional game was played. A year later, the first professional league was started, in the East, while in 1900, the first intercollegiate lea

42、gue began. In 1910, in order to limit rough play, it was agreed that four fouls would disqualify players, and glass backboards were used for the first time. Nonetheless, many rules still differed, depending upon where the games were played and whether professionals, collegians, or YMCA players were

43、involved. College basketball was played from Texas to Wisconsin and throughout the East through the 1920s, but most teams played only in their own regions, which prevented a national game or audience from developing. Professional basketball was played almost exclusively in the East before the 1920s,

44、 except when a team would barnstorm into the Midwest to play local teams, often after a league had folded. Before the 1930s very few games, either professional or amateur, were played in facilities suitable for basketball or with a perfectly round ball. Some were played in arenas with chicken wire s

45、eparating the players from fans, thus the word cagers, others with posts in the middle of the floor and often with balconies overhanging the corners, limiting the areas from which shots could be taken. Until the late 1930s, all players used the two-hand set shot, and scores remained low. Basketball

46、in the 1920s and 1930s became both more organized and more popular, although it still lagged far behind both baseball and college football. In the pros, five urban, ethnic teams excelled and played with almost no college graduates. They were the New York Original Celtics; the Cleveland Rosenblums, o

47、wned by Max Rosenblum; Eddie Gottliebs Philadelphia SPHAs (South Philadelphia Hebrew Association); and two great black teams, the New York Renaissance Five and Abe Sapersteins Harlem Globetrotters, which was actually from Chicago. While these teams had some notable players, no superstars, such as Ba

48、be Ruth, Jack Dempsey, or Red Grange, emerged to capture the publics attention as they did in other sports of the period. The same was true in college basketball up until the late 1930s, with coaches dominating the game and its development. Walter Doc Meanwell at Wisconsin, Forrest Phog Allen at Kan

49、sas, Ward Piggy Lambert at Purdue, and Henry Doc Carlson at Pittsburgh all made significant contributions to the games development: zone defenses, the weave, the passing game, and the fast break. In the decade preceding World War II, five events changed college basketball and allowed it to become a

50、major spectator sport. In 1929, the rules committee reversed a decision that would have outlawed dribbling and slowed the game considerably. Five years later, promoter Edward Ned Irish staged the first intersectional twin bill in Madison Square Garden in New York City and attracted more than 16,000

51、fans. He demonstrated the appeal of major college ball and made New York its center. In December 1936, Hank Luisetti of Stanford revealed the virtues of the one-handed shot to an amazed Garden audience and became the first major collegiate star. Soon thereafter, Luisetti scored an incredible fifty p

52、oints against Duquesne, thus ending the Easts devotion to the set shot and encouraging a more open game. In consecutive years the center jump was eliminated after free throws and then after field goals, thus speeding up the game and allowing for more scoring. In 1938, Irish created the National Invi

53、tation Tournament (NIT) in the Garden to determine a national champion. Although postseason tournaments had occurred before, the NIT was the first with major colleges from different regions and proved to be a great financial success. The National Collegiate Athletic Association (NCAA) created its ow

54、n postseason tournament in 1939 but did not rival the NIT in prestige for some time. The 1940s saw significant changes for college basketball. Players began using the jump shot after Kenny Sailors of Wyoming wowed the East with it in 1943. The behind-the-back dribble and pass also appeared, as did e

55、xceptional big men. Bob Kurland at Oklahoma A&M was almost seven feet tall and George Mikan at DePaul was six feet ten inches. While Kurland had perhaps the better college career and played in two Olympics, he chose not to play professional ball, whereas Mikan became the first dominant star in the p

56、ros. Their defensive play inspired the rule against goal tending (blocking a shot on its downward flight). Adolph Rupp, who played under Phog Allen, also coached the first of his many talented teams at Kentucky in that decade. However, in 1951, Rupp and six other coaches suffered through a point-sha

57、ving scandal that involved thirty-two players at seven colleges and seriously injured college basketball, particularly in New York, where four of the seven schools were located. While the game survived, the NCAA moved its tournament away from Madison Square Garden to different cities each year and t

58、he NITs prestige began to decline. Professional basketball remained a disorganized and stodgy sport up until the late 1940s, with barnstorming still central to the game and most players still using the set shot. In 1946, however, hockey owners, led by Maurice Podoloff, created the Basketball Associa

59、tion of America (BAA) in the East to fill their arenas, but few fans came, even after Joe Fulks of Philadelphia introduced the jump shot. The BAAs rival, the National Basketball League, had existed since the 1930s, had better players, like Mikan of the Minneapolis Lakers, Bob Davies of the Rochester

60、 Royals, and Dolph Shayes of the Syracuse Nationals, but operated in much worse facilities and did not do much better at attracting audiences. In 1948, Podoloff lured the Lakers, Royals, and two other teams to the BAA and proposed a merger of the two leagues for the 19491950 season. The result was t

61、he National Basketball Association (NBA), with Podoloff its first commissioner. The seventeen-team league struggled at first but soon reduced its size and gained stability, in large part because of Mikans appeal and Podoloffs skills. Despite the point-shaving scandal, college ball thrived in the 195

62、0s, largely because it had prolific scorers and more great players than in any previous decade. Frank Selvy of Furman and Paul Arizin of Villanova both averaged over forty points early in the decade, while Clarence Bevo Francis of tiny Rio Grande College in Ohio amazed fans by scoring 116 points in

63、one game while averaging 50 per game for a season. The decade also witnessed some of the most talented and complete players ever. Tom Gola at LaSalle, Bill Russell at San Francisco, Wilt Chamberlain at Kansas, Elgin Baylor at Seattle, Jerry West at West Virginia, and Oscar Robertson at Cincinnati, a

64、ll had phenomenal skills that have since been the measure of other players. And in 1960 one of the best teams ever, Ohio State, won the NCAA title led by Jerry Lucas and John Havlicek. Professional basketball underwent major changes in the 1950s that helped increase its popularity. In 1950, Earl Lloyd, from West Virginia, played for the