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管理学学习指导书
管理学学习指导书
篇一:管理学 学习指导书答案
MANAGERIAL ACCOUNTING, THE BUSINESS
ORGANIZATION,
AND PROFESSIONAL ETHICS
TRUE/FALSE:
True
True
True
False
True
False
True
MULTIPLE CHOICE:
1. [d] 2. [b]
6. [c] 7. [e]
11. [c]12. [b]
16. [d]3. [d]8. [c] 13. [e] 4. [c] 9. [b] 14. [c] 5. [a] 10. [c] 15. [c]
INTRODUCTION TO COST BEHAVIOR AND COST-VOLUME
RELATIONSHIPS
TRUE/FALSE:
False
False
True
True
False
False
False
True
MULTIPLE CHOICE:
1. [d]
2. [c] 3. [e] 4. [d]
5. [b] The CM per unit must be computed. In this case, it is
$300 ($500,000 - $200,000)/1000 tables. Dividing the
$60,000 fixed expenses by the $300 per unit CM gives 200
sets.
6. [b] Either multiplying the unit BEP by the unit selling price or by
dividing the fixed expenses by the CM ratio. Using the first
method, 200 tables multiplied by a price of $500 per table
gives $100,000 of sales to break even. With the second
method, $60,000 of fixed expenses divided by .60 ($300,000
CM/$500,000 Sales) also yields $100,000 to break even.
7. [d]
8. [d]
Add the before-tax desired profit to the fixed expenses and
divide the result by the CM per unit. In this case, $2,150,000
+ $2,000,000 = $4,150,000 / ($3,500,000 / 1,500,000 cases)
gives 1,778,572 cases. 9. [d]
10. [b]
11. [a]
13. [d]
14. [b]
15. [d]
16. [d] Divide the sum of the target before-tax income and the fixed expenses by the CM percentage. In this case that is $6,000,000 [$4,000,000 + $2,000,000] divided by .7777 [$3,500,000/$4,500,000] = $7,714,287. 12. [a] The CM ratios for the two products are 62.5% for A and 44.4% for B. When the sales mix shifts to products with lower CM ratios, profits decrease. To solve this problem it is necessary to convert the after-tax income desired to the before-tax income necessary. Dividing $2,000,000 by .70 (1 - tax rate) gives $2,857,143 in before-tax income required. Adding this to the $2,000,000 in fixed expenses yields a required contribution margin of $4,857,143. Using th
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