题目

A company produces and sells a single product whose variable cost is $6 per unit.Fixed costs have been absorbed over the normal level of activity of 200,000 units and have been calculated as $2 per unit.The current selling price is $10 per unit.How much profit is made under marginal costing if the company sells 250,000 units?

A

$500,000

B

$600,000

C

$900,000

D

$1,000,000

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Chapter9AbsorptionandmarginalCosting

Contribution per unit = selling price - variable cost =$10 - $6 =$4 per unit

Total contribution = 250,000 units x $4 per unit = $1,000,000

Total fixed costs = 200,000 units x $2 per unit=$400,000

Marginal costing profit = total contribution - total fixed costs =$1,000,000 - $400,000 =$600,000

多做几道

Which of the following statements about management accounting information is/are true?

(i) They must be stated in purely monetary terms.

(ii) Limited companies must, by law, prepare management accounts.

(iii) They serve as a future planning tool and are not used as an historical record.

A

(i), (ii) and (iii)

B

(i) and (ii)

C

(ii) only

D

None of the statements is true

Which of the following statements is/are correct?

(i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.

(ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy.

(iii) Information is data that has been processed into a form meaningful to the recipient.

A

(i), (ii) and (iii)

B

(i) and (iii)

C

(ii) and (iii)

D

(iii) only

Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii) Relevant(iv) Accurate

A

(i), (ii) and (iii)

B

(i), (iii) and (iv)

C

(ii) and (iv)

D

All of them

Monthly variance reports are an example of which one of the following types of management information?

A

Tactical

B

Strategic

C

Non-financial

D

Operational

Which of the following statements is/are correct?

(i) Information for decision-making should incorporate uncertainty in some way

(ii) The data used to prepare financial accounts and management accounts are the

A

(i) is true and (ii) is false

B

(ii) is true and (i) is false

C

Both are true

D

Both are false

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