Current location - Plastic Surgery and Aesthetics Network - Clothing company - 20 18 questions and answers of single-choice examination for junior management accounting 02-05
20 18 questions and answers of single-choice examination for junior management accounting 02-05
1. The sales expense control method is (), that is, the department budget is formulated and implemented, the department management expense quota is framed in advance with the budget, and then the control expense is checked by comparing the budgeted expense with the actual expense.

budgetary control

Target control

C system control

increase efficiency

2. In the following methods, it is () that needs to set the secondary account of basic production cost.

classify

Simplified batch method

Quota method

Simplified variety method

3. The budget based on () may lead to a serious backlog of products.

sell

B capacity

C product

D strategy

4. The following description of management expenses is correct ().

A Compared with service enterprises, the management cost of manufacturing enterprises is often higher.

B. organizations with complex structures tend to have higher management costs.

C the balanced distribution of workload and daily workflow often leads to higher management costs.

D compared with unregulated industries, the management cost of industries that are not restricted by government or legal supervision is often higher.

5, in the following methods, need to set up the basic production cost secondary subjects is ().

classify

Simplified batch method

Quota method

Simplified variety method

6. Among the following enterprises, there is () that is applicable to the product cost calculation by the variety method.

Power generation enterprise

B automobile manufacturing enterprises

Clothing processing enterprises

Shipbuilding enterprises

7, compared with the traditional cost accounting, the focus of modern cost accounting has shifted to ().

Control over one thing.

B ex post calculation

postmortem analysis

Advance planning

8, real estate enterprise budget, the most important thing is ().

Company-level budget

project budget

Production, supply and marketing budget

Personnel budget

9, which of the following does not belong to the characteristics of the rolling budget ().

Continuous rolling

B The more you do, the more accurate you will be.

Assess people's ability with rolling budget.

Do it once a year.

10, simplified batch method is not suitable for ().

There are many differences in the level of overhead costs each month.

B There are more batches of unfinished products at the end of the month.

C. a large number of batches were put into production in the same month.

D monthly is indirectly included in the cost level.

10, simplified batch method is not suitable for ().

There are many differences in the level of overhead costs each month.

B There are more batches of unfinished products at the end of the month.

C. a large number of batches were put into production in the same month.

D monthly is indirectly included in the cost level.

All major stores can download the exam treasure and view the complete exam questions!