美国注册管理会计师英文考试模拟试题(5)

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  Section A: Budget Preparation A 部分:预算编制

  

  1. All of the following would appear on a projected schedule of cost of goods manufactured except for 下列那一项不会出现在生产的产品成本预计表里?

  

  a. ending workinprocess inventory.期末在产品存货

  

  b. beginning finished goods inventory.期初产成品存货

  

  c. the cost of raw materials used.耗用的原材料成本

  

  d. applied manufacturing overhead.分配的制造费用

  

  2. Granite Company sells products exclusively on account, and has experienced the following collection pattern: 60% in the month of sale, 25% in the month after sale, and 15% in the second month after sale. Uncollectible accounts are negligible. Customers who pay in the month of sale are given a 2% discount.

  

  If sales are $220,000 in January, $200,000 in February, $280,000 in March, and $260,000 in April, Granites accounts receivable balance on May 1 will be

  

  Granite 公司销售的产品都是采取赊销的方式,采用这样的收款模式:销售当月收回 60%,售后第一个月收回 25%,售后第二个月收回 15%。收不回的账款少之又少,微不足道。在销售当月支付的顾客,将会得到 2%的销售折扣。如果 14 月份的销售额分别为$220,000,$200,000,$280,000,$260,000。请问公司 5 1 日的应收账款余额将会是多少?

  

  a. $107,120.

  

  b. $143,920.

  

  c. $146,000.

  

  d. $204,000.

  

  3. All of the following would appear on a projected schedule of cost of goods manufactured except for 下列那一项不会出现于产品制造成本预计表里?

  

  a. ending workinprocess inventory.期末在产品存货

  

  b. beginning finished goods inventory.期初产成品存货

  

  c. the cost of raw materials used.耗用的原材料成本

  

  d. applied manufacturing overhead.分配的制造费用

  

  4. Kimber Company has the following unit cost for the current year.

  

  Kimber 公司今年的单位成本数据如下所示:

  

  Raw material $20.00 Direct labor 25.00

  

  Variable manufacturing overhead 10.00 Fixed manufacturing overhead 15.0

  

  Total unit cost $70.00 原材料 $20.00直接人工 25.00 变动制造费用 10.00 固定制造费用 15.00 单位成本总计 $70.00

  

  Fixed manufacturing cost is based on an annual activity level of 8,000 units. Based on these data, the total manufacturing cost expected to be incurred to manufacture 9,000 units in the current year is

  

  固定制造费用是以年产量 8,000 件为基数计算而得。基于上述资料,若今年的产量是 9,000 件时,则预计发生的制造成本总额将会是多少?

  

  a. $560,000.

  

  b. $575,000.

  

  c. $615,000.

  

  d. $630,000.

  

 

  

  

  

 

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