管理会计习题与答案：Sale variances and operating statements unit Test and Answer.docxVIP

一、单选题 1、?Which of the following situations is most likely to result in a favourable selling price variance? A.Competitors charged lower prices than expected, therefore selling prices had to be reduced in order to compete effectively B.Demand for the product was higher than expected and prices could be raised without adverse effects on sales volumes C.Fewer customers than expected took advantage of the early payment discounts offered D.The sales director decided to change from the planned policy of market skimming pricing to one of market penetration pricing 正确答案：B 解析： Raising prices in response to higher demand would result in a favourable selling price variance. 2、?A company uses variance analysis to control costs and revenues. ??Information concerning sales is as follows: ??Budgeted selling price $15 per unit ??Budgeted sales units 10,000 units ??Budgeted profit per unit $5 per unit ??Actual sales revenue $151,500 ??Actual units sold 9,800 units ??What is the sales volume profit variance? ? A.$500 favourable B.$3,000 adverse C.$1,000 adverse D.$1,000 favourable 正确答案：C 解析： Budgeted volume 10,000 units Actual volume 9,800 units Difference 200 units At standard profit per unit $5 Variance $1,000 adverse 3、?A company’s budgeted sales for last month were 10,000 units with a standard selling price of $20 per unit and a contribution to sales ratio of 40%. Last month actual sales of 10,500 units with total revenue of $204,750 were achieved. ?What were the sales price and sales volume contribution variances? A.5,250 adverse 4,000 favourable B.5,250 adverse 4,000 adverse C.5,000 adverse 4,000 favourable D.5,000 adverse 4,000 adverse 正确答案：A 解析： $ Actual sales revenue 204,750 Actual sales units at standard selling price (10,500 *$20)