Accounting
ĐỀ THI KIỂM TRA GIỮA KỲ
Môn học: KẾ TOÁN QUẢN TRỊ (Managerial Accounting)
Lớp: KT302DV01, HK10.1
Thời lượng: 6 0 phút (Không kể thời gian phát đề)
Không được tham khảo tài liệu,
Chỉ được sử dụng từ điển Anh – Việt, không sử dụng Kim từ điển
Sinh viên làm bài trên đề thi
Đề thi gồm 07 trang
Họ tên sinh viên:
………………………………………………….
Chữ ký và họ tên cán bộ coi thi 1
Chữ ký và họ tên cán bộ coi thi 2
Đ iểm thi
Bằng số
Đ iểm thi b ằng chữ
…………………………………………………
MSSV: ………………………………………
Lớp: ………………………………………….
Chữ ký và họ tên giảng viên chấm thi
I.
Require: Choose the best answer for these questions as below: (40 marks)
1. Which of the following costs would be classified as a period cost?
a) Direct labor.
b) Direct materials.
c) Factory overhead.
d) Selling expenses.
2. Costs that rise and fall proportionately with the volume of output are often referred to as: a) variable costs.
b) flexible costs.
c) idle capacity costs.
d) uncontrollable costs.
3. If Company A has a higher proportion of fixed costs relative to variable costs than
Company B:
a) Company A has a higher break-even point than Company B.
b) Company A is more sensitive to changes in sales than Company B.
c) Company A has greater risk compared to Company B.
d) All of the above are true.
4. The margin of safety ratio is:
Page 1 /3
a) higher for a company with lower operating leverage.
b) lower for a company with lower operating leverage.
c) is not affected by operating leverage.
d) is increased by a greater proportion of variable to fixed costs.
5. If unit sales are $12, variable costs are $7.20 per unit and fixed costs are $24,000 what is the contribution ratio per unit?
a) 50%
b) 60%
c) 40%
d) 70%
6. A cost that has already been incurred and cannot be changed is called a(an):
a) opportunity cost.
b) sunk cost.
c) joint cost.
d) out of Pocket cost.
7. The human resources department of a large company would be considered:
a) a cost
Môn học: KẾ TOÁN QUẢN TRỊ (Managerial Accounting)
Lớp: KT302DV01, HK10.1
Thời lượng: 6 0 phút (Không kể thời gian phát đề)
Không được tham khảo tài liệu,
Chỉ được sử dụng từ điển Anh – Việt, không sử dụng Kim từ điển
Sinh viên làm bài trên đề thi
Đề thi gồm 07 trang
Họ tên sinh viên:
………………………………………………….
Chữ ký và họ tên cán bộ coi thi 1
Chữ ký và họ tên cán bộ coi thi 2
Đ iểm thi
Bằng số
Đ iểm thi b ằng chữ
…………………………………………………
MSSV: ………………………………………
Lớp: ………………………………………….
Chữ ký và họ tên giảng viên chấm thi
I.
Require: Choose the best answer for these questions as below: (40 marks)
1. Which of the following costs would be classified as a period cost?
a) Direct labor.
b) Direct materials.
c) Factory overhead.
d) Selling expenses.
2. Costs that rise and fall proportionately with the volume of output are often referred to as: a) variable costs.
b) flexible costs.
c) idle capacity costs.
d) uncontrollable costs.
3. If Company A has a higher proportion of fixed costs relative to variable costs than
Company B:
a) Company A has a higher break-even point than Company B.
b) Company A is more sensitive to changes in sales than Company B.
c) Company A has greater risk compared to Company B.
d) All of the above are true.
4. The margin of safety ratio is:
Page 1 /3
a) higher for a company with lower operating leverage.
b) lower for a company with lower operating leverage.
c) is not affected by operating leverage.
d) is increased by a greater proportion of variable to fixed costs.
5. If unit sales are $12, variable costs are $7.20 per unit and fixed costs are $24,000 what is the contribution ratio per unit?
a) 50%
b) 60%
c) 40%
d) 70%
6. A cost that has already been incurred and cannot be changed is called a(an):
a) opportunity cost.
b) sunk cost.
c) joint cost.
d) out of Pocket cost.
7. The human resources department of a large company would be considered:
a) a cost