管理会计英文试题及答案.pdfVIP

管理会计英文试题及答案

ManagementAccountingEnglishExamQuestionsandAnswers

Question1:

ThefollowinginformationisavailableforXYZCompany:

SalesRevenue:$500,000

VariableCosts:$150,000

FixedCosts:$100,000

TotalAssets:$800,000

TaxRate:30%

Calculatethecompanyscontributionmarginratioandnetoperating

income.

Answer1:

ContributionMarginRatio=(SalesRevenue-VariableCosts)/Sales

Revenue

=($500,000-$150,000)/$500,000

=70%

NetOperatingIncome=ContributionMargin-FixedCosts

=($500,000-$150,000)-$100,000

=$250,000

Question2:

ABCCompanyproducesandsellsaproductwiththefollowingdata:

SellingPriceperUnit:$20

VariableCostperUnit:$10

FixedCosts:$50,000

ExpectedSalesVolume:10,000units

Calculatethebreakevenpointinunitsanddollars.

Answer2:

BreakevenPointinUnits=FixedCosts/ContributionMarginperUnit

=$50,000/($20-$10)

=5,000units

BreakevenPointinDollars=BreakevenPointinUnits*SellingPrice

perUnit

=5,000units*$20

=$100,000

Question3:

Determinethetotalcostandaveragecostperunitforacompanybased

onthefollowingdata:

FixedCosts:$30,000

VariableCostsperUnit:$5

ProductionVolume:8,000units

Answer3:

TotalCosts=FixedCosts+(VariableCostsperUnit*Production

Volume)

=$30,000+($5*8,000)

=$70,000

AverageCostperUnit=TotalCosts/ProductionVolume

=$70,000/8,000

=$8.75

Question4:

Acompanyhasthefollowingcostinformation:

DirectMaterials:$20,000

DirectLabor:$30,000

OtherManufacturingOverhead:$5,000

SellingandAdministrativeExpenses:$10,000

CalculatetheCostofGoodsManufacturedandCostofGoodsSold.

Answer4:

CostofGoodsManufactured=DirectMaterials