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1 .会计师事务所应当制定政策和程序，以处理和解决项目组内部、项目组与被咨询者之间以及项目负责人与项目质量控制复核人员之间的意见分歧。但无须记录所形成的结论。（ ）
Y 对 N 错
题型:
判断题
提问时间:
2021-08-23
2 .行政管理费的高低应该不是问题，最重要的是要做到透明。不管高还是低，行政管理费是与项目运营有关的。（ ）
Y 对 N 错
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3 .An internet service provider charges its customers a fixed contract fee per quarter. Usage isfree up to a certain level, after which it is charged at a constant rate per minute up to a higherthreshold level, beyond which no further charges are made.Which of the following graphs shows the total cost to the customer of the services in aquarter?
A B C D
题型:
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提问时间:
2021-08-23
4 .A company’s fixed budget estimate of total overhead costs was $100,000 based on theassumption that 10,000 units would be produced and sold. 30% of overheads are estimated tobe variable and the remainder fixed.What is the total overhead cost for a flexible budget if 12,000 units were produced andsold?
A $100,000 B $106,000 C $114,000 D $120,000
题型:
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提问时间:
2021-08-23
5 .Unemployment numbers actually recorded in a city for the second quarter of 2014 were22,000. The underlying trend for this period was 20,000 people and the seasonal factor was0.97 using the multiplicative model.What is the seasonally-adjusted figure for the quarter?
A 19,400 B 20,619 C 21,340 D 22,680
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提问时间:
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7 .Which of the following is NOT a feasible value for a correlation coefficient?
A – 0·5 B 0 C + 0·8 D + 1·1
题型:
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提问时间:
2021-08-23
8 .A manufacturing company uses 25,000 components at an even rate during a year. Each orderplaced with the supplier of the components is for 2,000 components, which is the economicorder quantity. The company holds a buffer inventory of 500 components. The annual costof holding one component in inventory is $2.What is the total annual cost of holding inventory of the component?
A $2,000 B $2,500 C $3,000 D $4,000
题型:
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提问时间:
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9 .A company calculates the following under a standard absorption costing system:(i) The sales volume margin variance(ii) The total fixed overhead variance(iii) The total variable overhead varianceIf a company changed to a standard marginal costing system, which variances couldchange in value?
A (i) only B (ii) only C (i) and (ii) only D (i), (ii) and (iii)
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10 .A manufacturing company operates a standard absorption costing system. Last month 25,000production hours were budgeted and the budgeted fixed production overhead cost was$125,000. Last month the actual hours worked were 24,000 and the standard hours for actualproduction were 27,000.What was the fixed production overhead capacity variance for last month?
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提问时间:
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