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知道智慧树答案 
1、单选题：
1、Which of the following costing method is most likely to be used by a construction company ? CH
选项：
A: job costing
B: Batch costing
C: service costing
D: process costing
答案: 【 job costing 】
2、单选题：
A company calculates the prices of jobs by mark-up method,and the mark-up is 30% of the total costs of the job. Job#24 was sold for $1,690, and the total overhead of this job was $694. How much was the prime cost of the job?
选项：
A: $600
B: $606
C: $700
D: $706
答案: 【 $606 】
3、单选题：
Which of the following costing method is most likely to be used by a medium size baker ? ce
选项：
A: Batch costing
B: service costing
C: job costing
D: process costing
答案: 【 Batch costing 】
4、多选题：
Which of the following are likely to use service costing?
选项：
A: A college
B: a hotel
C: Chemical factory
D: a restaurant
答案: 【 A college ;
a hotel】
5、判断题：
passenger-kilometer is appropriate cost units for a passenger coach company.
选项：
A: 正确
B: 错误
答案: 【 正确】
6、判断题：
Perishability is one of the features of service.
选项：
A: 正确
B: 错误
答案: 【 正确】
7、填空题：
The usual method for pricing in job costing is ___ plus pricing.
答案: 【 cost】
1、单选题：
2、An entity operates a continuous process into which 3,000 units of material costing $9,000 was input in a period. Conversion costs for this period were $11,970 and losses, which have a scrap value of $1.5 , are expected at a rate of 10% of input. There were no opening or closing inventory and ouput for the period was 2,700 units. What was the output valuation?
选项：
A: $20,271
B: $20,520
C: $20,970
D: $22,040
答案: 【 $20,520】
2、单选题：
An entity makes furniture. At the beginning of July they have 60 tables that are 70% complete with a value of $1,183. During the month a further 130 tables are begun and $3,192 of costs are incurred. At the end of the month, all tables have been finished. No losses were expected or incurred during the period.How many equivalent units were there in the month using a FIFO approach to opening WIPA、 190 B、 148C、 175 D、 170 正确答案： B
选项：
A: 190
B: 148
C: 175
D: 170
答案: 【 148】
3、单选题：
An entity makes furniture. At the beginning of July they have 60 tables that are 70% complete with a value of $1,183. During the month a further 130 tables are begun and $3,192 of costs are incurred. At the end of the month, 20 tables are only 25% complete, the remainder have been finished. No losses were expected or incurred during the period.How much is the value of good output using FIFO approach to the opening WIP?
选项：
A: $3072
B: $4250
C: $4,255
D: $4,375
答案: 【 $4,255】
4、单选题：
An entity makes furniture. At the beginning of July they have 60 tables that are 70% complete with a value of $1,183. During the month a further 130 tables are begun and $3,192 of costs are incurred. At the end of the month, 20 tables are only 25% complete, the remainder have been finished. No losses were expected or incurred during the period.How many equivalent units were there in the month using a weighted average approach to opening WIP? A、 190 B、 133 C、 175 D、 170 正确答案： C
选项：
A: 190
B: 133
C: 175
D: 170
答案: 【 175】
5、多选题：
1、With regard to normal losses, which of the following statement is not true? A、 D、 正确答案： C
选项：
A: Normal losses always occur in a particular process
B: Normal loss i s the number of rejected outputs from a process.
C: Normal loss units are valued at their scrap value in the process account.
D: In the process account, the the corresponding figure for normal loss is always zero.
答案: 【 Normal losses always occur in a particular process ;
Normal loss i s the number of rejected outputs from a process.;
In the process account, the the corresponding figure for normal loss is always zero.】
6、判断题：
Process costing is more appropriate for situations where the products are identifiable in the whole production process.
选项：
A: 正确
B: 错误
答案: 【 错误】
7、判断题：
When the actual output is higher than the expected output, there exist the abnormal loss.
选项：
A: 正确
B: 错误
答案: 【 错误】
8、填空题：
When the actual output is higher than the expected output, the difference between them is called as __ ___.
答案: 【 abnormal, gain】
9、填空题：
The ____ ____ of normal loss is usually deducted from the cost of materials.
答案: 【 Scrapt, value】
1、单选题：
An entity makes two joint products, A and B, in a common process. The opening inventory is $1,000, and the input costs in the current period is $22,000. The closing inventory is $3,000. At the split-off point, 4,000 units of A and 6,000 units of B are produced. If costs are apportioned between joint products on a physical unit basis, what was the cost apportioned to product A ?
选项：
A: $8,800
B: $8,000
C: $10,000
D: $12,000
答案: 【 $8,000 】
2、单选题：
A process produces two products A and B in equal physical quantities. A and B are sold at split off point for $5 per kg and $8 per kg respectively. There are no further costs after the split off point. If joint costs are apportioned on a relative sales value basis, which of the following statements is true?
选项：
A: Both products will have the same return on sales ratio(operating margin)
B: Product A will have the higher return on sales ratio(operating margin)
C: The cost per kg will be the same for both products
D: The cost per kg of product A will be higher than that of product B
答案: 【 Both products will have the same return on sales ratio(operating margin) 】
3、单选题：
Which of the following is not the limitation of physical measurement?答案：B解释：
选项：
A: Not take into account the relative income-earning potentials of the individual products
B: All the products has to be saleable at the split-off point
C: Not suitable when the products are in different states
D: May lead to a situation where one product is very profitable while the one is incurring losses
答案: 【 All the products has to be saleable at the split-off point】
4、多选题：
Which of the following is not true?
选项：
A: A by product is a product produced at eh sames time as other products which has a relatively low volume compared with the other products.
B: Since a by product is a saleable item it should be separately costed in the process account, and should absorb some of the process costs.
C: Costs incurred prior to the point of separation are known as the common or joint costs.
D: The relative sales value method is the most widely used method of apportioning joint costs.
答案: 【 A by product is a product produced at eh sames time as other products which has a relatively low volume compared with the other products.;
Since a by product is a saleable item it should be separately costed in the process account, and should absorb some of the process costs.】
5、多选题：
Which of the following is acceptable for accounting for by products?
选项：
A: Net realisable value of the by product is deducted from the cost of the main product.
B: Sales value of the by-product is deducted from the cost of the main product.
C: By-product income less post-separation costs is added to the sales of the main product
D: Pre-separation costs are apportioned to the by product to calculate its profit.
答案: 【 Net realisable value of the by product is deducted from the cost of the main product. ;
Sales value of the by-product is deducted from the cost of the main product. ;
By-product income less post-separation costs is added to the sales of the main product】
6、判断题：
The point where the joint products are separately identifiable is called as split-off point.
选项：
A: 正确
B: 错误
答案: 【 正确】
7、判断题：
When the further process cost is higher than the additional revenue, it is worthwhile to further produce.
选项：
A: 正确
B: 错误
答案: 【 错误】
8、填空题：
A by-product is an incidental product from a process which has an _______ value compared to the main products.
答案: 【 insignificant】
1、单选题：
Which of the following costing method is most likely to be used by a construction company ?
选项：
A: Batch costing
B: service costing
C: job costing
D: process costing
答案: 【 job costing】
2、单选题：
A company calculates the prices of jobs by mark-up method, and the mark-up is 30% of the total costs of the job. Job#24 was sold for $1,690, and the total overhead of this job was $694. How much was the prime cost of the job?
选项：
A: $600
B: $606
C: $700
D: $706
答案: 【 $606 】
3、单选题：
Which of the following costing method is most likely to be used by a medium size baker ?
选项：
A: Batch costing
B: service costing
C: job costing
D: process costing
答案: 【 Batch costing】
4、单选题：
Which of the following is not the features of service?
选项：
A: Intangibility
B: creativity
C: perishability
D: heterogeneity
答案: 【 creativity 】
5、单选题：
The following information is available for a hotel company for the latest thirty day period. Number of rooms available per night 40 Percentage occupancy achieved 65% Room servicing cost incurred $3,900What was the room servicing cost per occupied room-night last period, to the nearest cent?
选项：
A: $3
B: $3.5
C: $4.5
D: $5
答案: 【 $5】
6、单选题：
With regard to normal losses, which of the following statement is true?
选项：
A: Normal losses always occur in a particular process
B: Normal loss i s the number of rejected outputs from a process.
C: Normal loss units are valued at their scrap value in the process account.
D: In the process account, the the corresponding figure for normal loss is always zero.
答案: 【 Normal loss units are valued at their scrap value in the process account.】
7、单选题：
An entity operates a continuous process into which 3,000 units of material costing $9,000 was input in a period. Conversion costs for this period were $11,970 and losses, which have a scrap value of $1.5 , are expected at a rate of 10% of input. There were no opening or closing inventory and input for the period was 2,900 units. What was the output valuation?
选项：
A: $20,271
B: $20,520
C: $20,970
D: $22,040
答案: 【 $22,040】
8、单选题：
An entity makes furniture. At the beginning of July they have 60 tables that are 70% complete with a value of $1,183. During the month a further 130 tables are begun and $3,192 of costs are incurred. At the end of the month, 20 tables are only 25% complete, the remainder have been finished. No losses were expected or incurred during the period.How many equivalent units were there in the month using a FIFO approach to opening WI
选项：
A: 190
B: 133
C: 175
D: 170
答案: 【 133】
9、单选题：
An entity makes furniture. At the beginning of July they have 60 tables that are 70% complete with a value of $1,183. During the month a further 130 tables are begun and $3,192 of costs are incurred. At the end of the month, 20 tables are only 25% complete, the remainder have been finished. No losses were expected or incurred during the period.What is the cost per equivalent unit using the FIFO approach to opening WIP?
选项：
A: $24
B: $25
C: $26
D: $27
答案: 【 $24】
10、单选题：
An entity makes furniture. At the beginning of July they have 60 tables that are 70% complete with a value of $1,183. During the month a further 130 tables are begun and $3,192 of costs are incurred. At the end of the month, 20 tables are only 25% complete, the remainder have been finished. No losses were expected or incurred during the period.How much is the value of good output using FIFO approach to the opening WIP?
选项：
A: $3072
B: $4250
C: $4,255
D: $4,375
答案: 【 $4,255】
11、单选题：
An entity makes furniture. At the beginning of July they have 60 tables that are 70% complete with a value of $1,183. During the month a further 130 tables are begun and $3,192 of costs are incurred. At the end of the month, 20 tables are only 25% complete, the remainder have been finished. No losses were expected or incurred during the period.How many equivalent units were there in the month using a weighted average approach to opening WIP?
选项：
A: 190
B: 133
C: 175
D: 170
答案: 【 175】
12、单选题：
An entity makes furniture. At the beginning of July they have 60 tables that are 70% complete with a value of $1,183. During the month a further 130 tables are begun and $3,192 of costs are incurred. At the end of the month, 20 tables are only 25% complete, the remainder have been finished. No losses were expected or incurred during the period.What is the cost per equivalent unit using the weighted average approach to opening WIP?
选项：
A: $24
B: $25
C: $26
D: $27
答案: 【 $25】
13、单选题：
An entity makes furniture. At the beginning of July they have 60 tables that are 70% complete with a value of $1,183. During the month a further 130 tables are begun and $3,192 of costs are incurred. At the end of the month, 20 tables are only 25% complete, the remainder have been finished. No losses were expected or incurred during the period.How much is the value of good output using weighted average approach to the opening WIP?
选项：
A: $3072
B: $4250
C: $4,255
D: $4,375
答案: 【 $4250 】
14、单选题：
Which of the following is not acceptable for accounting for by products?
选项：
A: Net realisable value of the by product is deducted from the cost of the main product.
B: Pre-separation costs are apportioned to the by product to calculate its profit.
C: Sales value of the by-product is deducted from the cost of the main product.
D: By-product income less post-separation costs is added to the sales of the main product.
答案: 【 Pre-separation costs are apportioned to the by product to calculate its profit. 】
15、单选题：
A process produces two products A and B in equal physical quantities. A and B are sold at split off point for $5 per kg and $8 per kg respectively. There are no further costs after the split off point. If joint costs are apportioned on a relative sales value basis, which of the following statements is true?
选项：
A: Both products will have the same return on sales ratio(operating margin)
B: Product A will have the higher return on sales ratio(operating margin)
C: The cost per kg will be the same for both products
D: The cost per kg of product A will be higher than that of product B
答案: 【 Both products will have the same return on sales ratio(operating margin) 】
16、单选题：
An entity makes two joint products, A and B, in a common process. The opening inventory is $1,000, and the input costs in the current period is $22,000. The closing inventory is $3,000. At the split-off point, 4,000 units of A and 6,000 units of B are produced. If costs are apportioned between joint products on a physical unit basis, what was the cost apportioned to product A ?
选项：
A: $8,800
B: $8,000
C: $10,000
D: $12,000
答案: 【 $8,000 】
17、单选题：
A chain coffee shop has implemented a TQM system to ensure high quality and consistency across all outlets. As part of the scheme, the chain offers a free replacement drink to any customer not completely satisfied with their purchase.Which of the following best describes the costs of providing replacement drinks?
选项：
A: An external failure cost
B: an internal failure cost
C: A prevention cost
D: An appraisal cost
答案: 【 An external failure cost 】
18、单选题：
Which of the following is not true about ABC?
选项：
A: It is easy and simple to explain ABC to non-financial staff
B: ABC is of limited benefit for a business whose overhead is volume related.
C: Benefits obtained from ABC may not justify the costs.
D: The choice of activities and cost drivers might be inappropriate.
答案: 【 It is easy and simple to explain ABC to non-financial staff 】
19、单选题：
Which of the following are not the benefits of ABC? (i)ABC produce more meaningful product costs(ii) ABC recognizes the greater complexity of cost drivers(iii) ABC allows all costs to be allocated more meaningful with the use of cost drivers(iv) ABC is cheap to establish
选项：
A: None of the above
B: (i), (iii) and (iv) only
C: (i) , (iii) only
D: (iii) and (iv) only
答案: 【 (iii) and (iv) only 】
20、单选题：
A product is in the stage of its life cycle which is typified by falling prices but good profit margins due to high sales volumes . What stage is it in?
选项：
A: Growth
B: maturity
C: introduction
D: decline
答案: 【 maturity 】
21、单选题：
Which stage of the product life cycle do the following features refer to ? New competitors Customer feedback received New distribution outlets being found Product quality improvements made
选项：
A: Growth
B: maturity
C: decline
D: introduction
答案: 【 Growth】
22、多选题：
Which of the following statement related job costing is true?
选项：
A: In job costing system, the labor cost is collected in the time sheet.
B: In job costing system, the material cost can be extracted from material requisition
C: In job costing system, the overhead is charged by a predetermined overhead absorption rate.
D: In job costing system, the overhead is charged on the actual basis.
答案: 【 In job costing system, the labor cost is collected in the time sheet.;
In job costing system, the material cost can be extracted from material requisition ;
In job costing system, the overhead is charged by a predetermined overhead absorption rate. 】
23、多选题：
Which of the following are likely to use service costing?
选项：
A: A college
B: a hotel
C: a Baker
D: manufacturer
答案: 【 A college ;
a hotel 】
24、多选题：
Which of the following would be appropriate cost units for a passenger coach company?
选项：
A: Vehicle cost per passenger-kilometer
B: Fuel cost for each vehicle per kilometer
C: Fixed cost per kilometer
D: Variable costs per kilometer
答案: 【 Vehicle cost per passenger-kilometer;
Fuel cost for each vehicle per kilometer】
25、多选题：
Which of the following is part of the TQM process?
选项：
A: Establishing standards of quality for a product/service
B: Establishing procedures to ensure these standards are met in a suitably high proportion of cases.
C: Establishing a desire mark-up.
D: Monitoring the actual quality
答案: 【 Establishing standards of quality for a product/service ;
Establishing procedures to ensure these standards are met in a suitably high proportion of cases. ;
Monitoring the actual quality 】
26、多选题：
Which of the following would be classified as an external failure cost?
选项：
A: complain investigation and processing
B: product recalls
C: rectification costs
D: product quality audit
答案: 【 complain investigation and processing;
product recalls】
27、多选题：
Which of the following are not the benefits of ABC?
选项：
A: .ABC produce more meaningful product costs
B: ABC recognizes the greater complexity of cost drivers
C: ABC allows all costs to be allocated more meaningful with the use of cost drivers
D: ABC is cheap to establish
答案: 【 ABC allows all costs to be allocated more meaningful with the use of cost drivers;
ABC is cheap to establish】
28、多选题：
Which of the following is /are not true?
选项：
A: A by product is a product produced at the same time as other products which has a relatively low volume compared with the other products.
B: Since a by-product is a saleable item it should be separately costed in the process account, and should absorb some of the process costs.
C: Costs incurred prior to the point of separation are known as the common or joint costs.
D: The point where the joint products are split off is called as split-off point.
答案: 【 A by product is a product produced at the same time as other products which has a relatively low volume compared with the other products.;
Since a by-product is a saleable item it should be separately costed in the process account, and should absorb some of the process costs.】
29、多选题：
Which of the following is not TRUE about target costing ?
选项：
A: Target costing calculates a selling price by adding a profit margin to the cost
B: Target costing involves setting a selling price by reference to the market and then deducting your desired profit margin to leave you with a target cost
C: Target costing calculates a target cost by deducting a profit margin from a desired selling price
D: Target costing involves setting a selling price by reference to the market and then adding your desired profit margin to leave you with a target cost.
答案: 【 Target costing calculates a selling price by adding a profit margin to the cost ;
Target costing calculates a target cost by deducting a profit margin from a desired selling price ;
Target costing involves setting a selling price by reference to the market and then adding your desired profit margin to leave you with a target cost. 】
30、判断题：
Process costing is more appropriate for situations where the products are identifiable in the whole production process.
选项：
A: 正确
B: 错误
答案: 【 错误】
31、判断题：
When the actual output is less than the input, but equal to the expected output, then there exists the normal loss.
选项：
A: 正确
B: 错误
答案: 【 正确】
32、判断题：
Normal loss is considered as the cost of business, thus not sharing the production cost.
选项：
A: 正确
B: 错误
答案: 【 正确】
33、判断题：
When the actual output is higher than the expected output, there exist the abnormal loss.
选项：
A: 正确
B: 错误
答案: 【 错误】
34、判断题：
Service costing is a costing method concerned with establishing the costs of items of production.
选项：
A: 正确
B: 错误
答案: 【 错误】
35、判断题：
The precondition to use the sales value method is that all the joint products are saleable at the split-off point.
选项：
A: 正确
B: 错误
答案: 【 正确】
36、填空题：
1. The _______is the point at which joint products become separately identifiable in a processing operation.
答案: 【 split-off point】
37、填空题：
A ________ is an incidental product from a process which has an insignificant valued compared to the main product.
答案: 【 by-product】
38、填空题：
In the product life cycle, the last stage is “_______”
答案: 【 decline】
39、填空题：
1. Cost of ___________ is the cost of failure to deliver the required standard of quality.
答案: 【 non-conformance】
40、填空题：
Factors that determine the size of the costs of an activity are knows as __________.
答案: 【 cost drivers】
41、填空题：
Joint costs are also called as________ costs.
答案: 【 common】
42、填空题：
When the level of actual loss is higher than that of expected, this is known as _______ loss.
答案: 【 abnormal】
1、单选题：
1. Which of the following related to the stage of introduction is true?
选项：
A: The production quantity is high
B: The unit cost is high
C: The advertising expense is low
D: The revenue is high
答案: 【 The unit cost is high】
2、单选题：
1. Based on the last 8 periods, the underlying trend of sales is Y=700-3X. If the 9th period has a seasonal factor of +30, assuming an additive forecasting model, then the forecast for that period, in whole units is
选项：
A: 703
B: 673
C: 676
D: 706
答案: 【 703】
3、单选题：
1. If the relationship between production costs and output is connected by the linear relationship Y=100X +40,000, What is 100?
选项：
A: The number of units produced
B: The total production costs
C: The fixed production costs
D: The variable cost per unit
答案: 【 The variable cost per unit】
4、单选题：
1. Which of the following related with the forecast is true?
选项：
A: The further into the future, the more reliable the forecast
B: The less data available, the less reliable the forecast
C: The pattern of the trend is guaranteed to continue in the future
D: The pattern of seasonal variation is always not affected by the random variation.
答案: 【 The less data available, the less reliable the forecast】
5、多选题：
1. Which of the following is the stages of product life cycle?
选项：
A: Maturity
B: decline
C: growth
D: perishability
答案: 【 Maturity ;
decline ;
growth】
6、多选题：
Which of the following is the components of time series?
选项：
A: Trend
B: seasonal variation
C: correlation
D: random variation
答案: 【 Trend ;
seasonal variation ;
random variation 】
7、判断题：
When one variable increases, the other variable also increases. These two variables are considered as being correlated.
选项：
A: 正确
B: 错误
答案: 【 正确】
8、判断题：
Weighting is used to reflect the importance of each item in the index.
选项：
A: 正确
B: 错误
答案: 【 正确】
9、填空题：
1. ______ variation is the difference between actual and trend figures(additive model)
答案: 【 seasonal】
10、填空题：
1. When the correlation coefficient is equal to 1, these two variables are _____ _____ correlated.
答案: 【 perfectly， positively】
1、单选题：
What doses the statement”sales is the principal budget factor” mean?
选项：
A: The level of sales will determine the level of cash at the end of the period
B: The level of sales will determine the level of profit at the end of the period.
C: The company’s activities are limited by the level of sales it can achieve.
D: Sales is the largest item in the budget.
答案: 【 The company’s activities are limited by the level of sales it can achieve. 】
2、单选题：
Which of the following is not a purpose of a budget?
选项：
A: To establish a basis of control of operations
B: To communicate targets to managers
C: To formulate strategic plans
D: To coordinate the organization’s activities
答案: 【 To formulate strategic plans 】
3、单选题：
The last step of the planning and control cycle is to
选项：
A: Identify objectives
B: Choose alternative course of action
C: Obtain the actual result
D: Response to the divergences from plan
答案: 【 Response to the divergences from plan】
4、单选题：
Which of the following is not the reasons for differences between a fixed budget profit and actual profit?
选项：
A: The actual sales volume is higher than the budgeted sales volume
B: The actual selling price is lower than the budgeted selling price.
C: The actual fixed costs are different from the budgeted.
D: The variable costs are the same as the budgeted.
答案: 【 The variable costs are the same as the budgeted.】
5、多选题：
Which of the following statements about fixed budget is correct?
选项：
A: A fixed budget is a budget prepared based on the estimated production/sale volume.
B: A fixed budget is a budget which is most generally used for planning purposes
C: A fixed budget is a budget for a single level activity.
D: A fixed budget is a budget for fixed costs
答案: 【 A fixed budget is a budget prepared based on the estimated production/sale volume.;
A fixed budget is a budget which is most generally used for planning purposes;
A fixed budget is a budget for a single level activity.】
6、多选题：
Which of the following about flexible budget is not true?
选项：
A: It is a budget which by recognizing different cost behaviour patterns is designed to change as the volume of activity changes
B: It is a budget for a defines period of time which includes planned revenues, expenses, assets, liabilities, and cash flows.
C: It is a budget which is prepared for a period of one year which is reviewed monthly, whereby each time actual results are reported, a further forecast period is added and intermediate period forecasts are updated.
D: It is a budget of semi-variable production costs only.
答案: 【 It is a budget for a defines period of time which includes planned revenues, expenses, assets, liabilities, and cash flows. ;
It is a budget which is prepared for a period of one year which is reviewed monthly, whereby each time actual results are reported, a further forecast period is added and intermediate period forecasts are updated. ;
It is a budget of semi-variable production costs only.】
7、判断题：
Responsibility centers can be mainly divided into cost center, profit center, and investment center.
选项：
A: 正确
B: 错误
答案: 【 正确】
8、判断题：
1. The performance of an investment center can be measured by the revenue.
选项：
A: 正确
B: 错误
答案: 【 错误】
9、填空题：
The difference between the budget and the actual is known as budget_____.
答案: 【 variance】
10、填空题：
Most of the _____ costs in a department are thought to be controllable in the short term.
答案: 【 variable】
1、单选题：
.Which of the following are functional budgets? (i) Purchasing budget (ii) cash budget (iii) sales budget (iv) marketing costs budget
选项：
A: (i) & (ii)
B: none of the above
C: All of the above
D: (i), (iii) & (iv)
答案: 【 (i), (iii) & (iv) 】
2、单选题：
A company plans to sell 24,000 units of product A next year. Opening inventory of A is expected to be 2,000 units and the company plans to increase inventory by 25% by the end of the year. How many units of A should be produced next year?
选项：
A: 24,000
B: 24,500
C: 26,000
D: 26,500
答案: 【 24,500】
3、单选题：
Budgeted production in a factory for next period is 4,800 units. Each unit requires 5 labor hours to make. Labor is paid $10 per hour. Idle time represents 20% of the total labor time.What is budgeted total labor cost for the next period?
选项：
A: $240,000
B: $245,000
C: $300,000
D: $350,000
答案: 【 $300,000 】
4、单选题：
When the company has short-term surplus in cash, which of the following action will not be taken by the management?
选项：
A: Pay suppliers early to obtain discount
B: Make short-term investment
C: Attempt to increase sales by increasing receivables and inventory
D: Increase account payable
答案: 【 Increase account payable】
5、多选题：
Which one of the following is part of the budgetary preparation process?
选项：
A: Select representatives from departments
B: Co-ordination and review of budgets
C: Preparations of sales budget
D: Determining the factors that restricts output
答案: 【 Co-ordination and review of budgets ;
Preparations of sales budget ;
Determining the factors that restricts output 】
6、多选题：
in order to estimate the sales demand for the following period,
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