中国大学MOOC管理会计考核作业参考原题试题 (2)

2024秋最新《中国大学MOOC管理会计考核作业参考原题试题 (2)》形考作业试题题库、期末题库

考试说明:本人针对该科精心汇总了历年题库及答案，形成一个完整的题库，并且每年都在更新。该题库对考生的复习、作业和考试起着非常重要的作用，会给您节省大量的时间。做考题时，利用本文档中的查找工具，把考题中的关键字输到查找工具的查找内容框内，就可迅速查找到该题答案。本文库超星学习通、知到智慧树、国家开放大学、广东开放大学、江苏开放大学、上海开放大学、云南开放大学、芯位教育、云慕学苑、职教云、川农在线、长江雨课堂、安徽继续教育平台、青书学堂、睿学在线、成教云、京人平台、绎通继教云、学起Plus、云上河开、河南继续教育、四川开放大学、良师在线、继教云、日照专业技术人员继续教育、麦能网、21tb、168网校、云班课、电大中专、learnin、西财在线等平台复习试题与答案，敬请查看。

课程题目试题是随机的，请按题目关键词查找（或按Ctrl+F输入题目中的关键词，尽量不要输入整个题目，不要复制空格，连续的几个字就行）

本文由【大象答案】微信公众号提供，禁止复制盗取，违者必究

本文由【大象答案】微信公众号提供，禁止复制盗取，违者必究

本文由【大象答案】微信公众号提供，禁止复制盗取，违者必究

管理会计

学校: 无

问题 1: 1. Tyson Company’s revenues are $300 and investedcapital is $240. Expenses are currently80% of sales. Tyson Company’s currentreturn on investment is:

选项:

• A. 25%

• B. 100%

• C. 80%

• D. None of these answers is correct.

答案: 25%

问题 2: 2. Foreman Company’s revenues are $300 on investedcapital of $240. Expenses are currently84% of sales. If Foreman Company canreduce its expenses to 75% of sales, return on investment will be:

选项:

• A. 20%

• B. 31.25%

• C. 93.75%

• D. None of these answers is correct.

答案: 31.25%

问题 3: 3. Angelo Company’s revenues are $300 on investedcapital of $240. Expenses are currently85% of sales. If Angelo Company canreduce its invested capital by 20%, return on investment will be:

选项:

• A. 75%

• B. 93.75%

• C. 18.75%

• D. 23.44%

答案: 23.44%

问题 4: 4. Identify which of the followingadjustments to after-tax operating income is used to approximate cash income.

选项:

• A. expensing research and development costs

• B. using LIFO valuation

• C. deducting interest payable

• D. using taxes paid rather than tax expense

答案: using taxes paid rather than tax expense

问题 5: 5. Lincoln Company paid $8 million cash for research anddevelopment. EVA capital was computed as$20 million. Lincoln Company cost ofcapital was 15%. To add economic valueto the firm, Lincoln Company must generate revenues less operating costs of atleast:

选项:

• A. $4.2 million

• B. $9.2 million

• C. $11 million

• D. $28 million

答案: $11 million

问题 6: 6. Gonzalez Company’s after-tax operating incomewas $882 million. Total assets were$4,900 million and stockholder’s equity was $2,050 million. Gonzalez Company’s cost of capital was10%. Gonzalez Company’s EVA was:

选项:

• A. $392 million

• B. $597 million

• C. $667 million

• D. $187 million

答案: $392 million

问题 7: 7. The following information is available for the Soupy Company:

Sales $1,000,000
Investedcapital 350,000
ROI 10%

The capital turnoverratio is:

选项:

• A. 2.8571

• B. 0.1000

• C. 0.3500

• D. None of these answers is correct.

答案: 请关注公众号【大象答案】查看答案

问题 8: 8. The followinginformation is available for the Leno Company:

Sales $1,000,000
Investedcapital 312,500
ROI 10%

The net income is:

选项:

• A. $687,500

• B. $312,500

• C. $31,250

• D. $100,000

答案: 请关注公众号【大象答案】查看答案

问题 9: 9. The followinginformation is available for the Copeland Company:

Sales $1,000,000
Investedcapital 312,500
ROI 10%

The return on sales is:

选项:

• A. 10.000%

• B. 3.125%

• C. 1.000%

• D. None of these answers is correct.

答案: 请关注公众号【大象答案】查看答案

问题 10: 10. The following information is available for the Sting Company:

Sales $250,000
Investedcapital 156,250
ROI 10%

The capital turnoverratio is:

选项:

• A. 1.600

• B. 0.100

• C. 0.625

• D. None of these answers is correct.

答案: 请关注公众号【大象答案】查看答案

问题 11: 11. The followinginformation is available for the Bumbling Company:

Sales $250,000
Investedcapital 156,250
ROI 10%

The net income is:

选项:

• A. $93,750

• B. $156,250

• C. $15,625

• D. $50,000

答案: 请关注公众号【大象答案】查看答案

问题 12: 12. The followinginformation is available for the Hodge Podge Company:

Sales $250,000
Investedcapital 156,250
ROI 10%

The return on sales is:

选项:

• A. 10.00%

• B. 6.25%

• C. 62.50%

• D. None of these answers is correct.

答案: 请关注公众号【大象答案】查看答案

问题 13: 13. ______________ is a measure of incomeor profit divided by the investment required to obtain that income or profit.

选项:

• A. Return on sales

• B. Capital turnover

• C. Return on investment

• D. Residual income

答案: 请关注公众号【大象答案】查看答案

问题 14: 14. An improvement in eithercapital turnover or return on sales, without changing the other, will alsoimprove the:

选项:

• A. level of sales

• B. cost of capital

• C. net book value

• D. rate of return on invested capital

答案: 请关注公众号【大象答案】查看答案

问题 15: 15. ____________________would not increase return on investment.

选项:

• A. A decrease in inventories

• B. An increase in sales revenue

• C. A decrease in expenses

• D. All of these answers are correct.

答案: 请关注公众号【大象答案】查看答案

问题 16: 16. Residual incomeis defined as:

选项:

• A. net income less "imputed" interest

• B. sales less expenses

• C. income divided by revenue

• D. the same as ROI

答案: 请关注公众号【大象答案】查看答案

问题 17: 17. The followinginformation pertains to Saturn Company:

Totalassets $50,000
Totalcurrent liabilities 30,000
Totalexpenses 60,000
Totalliabilities 45,000
Totalrevenues 80,000

If invested capital isdefined as total assets, the capital turnover is:

选项:

• A. 0.633

• B. 1.792

• C. 0.400

• D. 1.600

答案: 请关注公众号【大象答案】查看答案

问题 18: 18. Invested capitalcan mean any of the following, except:

选项:

• A. total assets

• B. total assets less current liabilities

• C. total assets less long term liabilities

• D. total assets less total liabilities

答案: 请关注公众号【大象答案】查看答案

问题 19: 19. Identify which ofthe following definitions of invested capital is not recommended for measuringthe performance of division managers.

选项:

• A. total assets

• B. total assets less total liabilities

• C. total assets employed

• D. total assets less current liabilities

答案: 请关注公众号【大象答案】查看答案

问题 20: 20. _______________is the original cost of an asset less any accumulated depreciation.

选项:

• A. Net book value

• B. A net asset

• C. Gross book value

• D. Current cost

答案: 请关注公众号【大象答案】查看答案

问题 21: 21. The followinginformation pertains to Bundy Company:

Totalassets $50,000
Totalcurrent liabilities 30,000
Totalexpenses 60,000
Totalliabilities 35,000
Totalrevenues 80,000

If invested capital isdefined as total assets, the return on investment is:

选项:

• A. 160%

• B. 60%

• C. 70%

• D. 40%

答案: 请关注公众号【大象答案】查看答案

问题 22: 22. The followinginformation pertains to Moore Company:

Totalassets $50,000
Totalcurrent liabilities 30,000
Totalexpenses 60,000
Totalliabilities 35,000
Totalrevenues 80,000

If invested capital is defined as totalassets, and the imputed interest rate is 8%, the residual income is:

选项:

• A. $4,000

• B. $16,000

• C. $20,000

• D. $1,600

答案: 请关注公众号【大象答案】查看答案

问题 23: 23. The followinginformation pertains to Newhart Company:

Totalassets $50,000
Totalcurrent liabilities 10,000
Totalexpenses 60,000
Totalliabilities 15,000
Totalrevenues 80,000

If invested capital is defined as totalassets minus current liabilities, the residual income at an imputed interestrate of 10% is:

选项:

• A. $16,000

• B. $20,000

• C. $4,000

• D. $2,600

答案: 请关注公众号【大象答案】查看答案

问题 24: 24. The followinginformation pertains to Milton Company:

Totalassets $150,000
Totalcurrent liabilities 110,000
Totalexpenses 160,000
Totalliabilities 115,000
Totalrevenues 180,000

If invested capital is defined as totalassets minus current liabilities, a project earning an ROI of 30% should be:

选项:

• A. accepted

• B. rejected

• C. rejected if the cost of capital is less than 30%

• D. rejected if the desired rate of return is greater than 30%

答案: 请关注公众号【大象答案】查看答案

问题 25: 25. The assetsection of the January 1, 20X9, balance sheet of Big Valley Company includes amachine which was acquired on January 1, 20X5. The machine's original cost was $500,000, and the estimated life wasdetermined to be 10 years. The estimatedresidual value was zero, and the straight-line method of depreciation waschosen. The book value of the machine asof January 1, 20X9, is:

选项:

• A. $500,000

• B. $450,000

• C. $250,000

• D. $300,000

答案: 请关注公众号【大象答案】查看答案

问题 26: 26. The asset
section of the January 1, 20X9, balance sheet of Big Valley Company includes a
machine which was acquired on January 1, 20X5.
The machine's original cost was $500,000, and the estimated life was
determined to be 10 years. The estimated
residual value was zero, and the straight-line method of depreciation was
chosen. The book value of the machine as
of January 1, 20X9, is:

选项:

• A. 9%

• B. 14.4%

• C. 18%

• D. 35%

答案: 请关注公众号【大象答案】查看答案

问题 27: 27. The assetsection of the January 1, 20X7, balance sheet of Petticoat Company includes amachine which was acquired on January 1, 20X3. The machine's original cost was $500,000, and the estimated life wasdetermined to be 10 years. The estimatedresidual value was zero, and the straight-line method of depreciation waschosen. If operating income before depreciation is$90,000, the rate of return on average net book value for 20X7 is:

选项:

• A. 14.55%

• B. 13.33%

• C. 16.00%

• D. 32.79%

答案: 请关注公众号【大象答案】查看答案

问题 28: 28. The following information pertains to Gloria Company:

Currentassets $200,000 Current liabilities $100,000
Property, plant and equipment 400,000 Long-term liabilities 200,000
Construction in progress 50,000 Stockholders' equity 350,000
Total assets $650,000 Total equities $650,000

Investedcapital is ___________ if it is defined as total assets employed.

选项:

• A. $650,000

• B. $600,000

• C. $550,000

• D. $350,000

答案: 请关注公众号【大象答案】查看答案

问题 29: 29. The following information pertains to Gable Company:

Current assets $200,000 Current liabilities $100,000
Property,plant and
equipment 400,000 Long-term liabilities 200,000
Construction in progress 50,000 Stockholders' equity 350,000
Total assets $650,000 Total equities $650,000

Investedcapital is _______________ if it is defined as total assets less currentliabilities.

选项:

• A. $650,000

• B. $600,000

• C. $550,000

• D. $350,000

答案: 请关注公众号【大象答案】查看答案

问题 30: 30. The following information pertains to Clark Company:

Currentassets $200,000 Current liabilities $100,000
Property, plant and
equipment 400,000 Long-term liabilities 200,000
Construction in progress 50,000 Stockholders' equity 350,000
Total assets $650,000 Total equities $650,000

Invested capital is ________________ if it is defined asstockholders' equity.

选项:

• A. $650,000

• B. $600,000

• C. $550,000

• D. $350,000

答案: 请关注公众号【大象答案】查看答案

问题 31: 31. The followinginformation pertains to Stewart Company:

Current assets $100,000 Currentliabilities $75,000
Property, plantand
equipment 150,000 Long-term liabilities 100,000
Construction in progress 50,000 Stockholders' equity 125,000
Total assets $300,000 Total equities $300,000


Invested capital is________________ if it is defined as total assets.

选项:

• A. $300,000

• B. $250,000

• C. $225,000

• D. $100,000

答案: 请关注公众号【大象答案】查看答案

问题 32: 32. The followinginformation pertains to Calhoun Company:

Current assets $100,000 Currentliabilities $75,000
Property, plantand
equipment 150,000 Long-term liabilities 100,000
Construction in progress 50,000 Stockholders' equity 125,000
Total assets $300,000 Total equities $300,000

Investedcapital is _________________ if it is defined as total assets employed.

选项:

• A. $300,000

• B. $250,000

• C. $225,000

• D. $100,000

答案: 请关注公众号【大象答案】查看答案

问题 33: 33. The followinginformation pertains to Webster Company:

Current assets $100,000 Currentliabilities $75,000
Property, plantand
equipment 150,000 Long-term liabilities 100,000
Construction in progress 50,000 Stockholders' equity 125,000
Total assets $300,000 Total equities $300,000


Invested capital is______________ if it is defined as total assets less current liabilities.

选项:

• A. $300,000

• B. $250,000

• C. $225,000

• D. $100,000

答案: 请关注公众号【大象答案】查看答案

问题 34: 34. The followinginformation pertains to Polk Company:

Current assets $100,000 Currentliabilities $75,000
Property, plantand
equipment 150,000 Long-term liabilities 100,000
Construction in progress 50,000 Stockholders' equity 125,000
Total assets $300,000 Total equities $300,000

Invested capital is______________ if it is defined as stockholders' equity.

选项:

• A. $300,000

• B. $250,000

• C. $225,000

• D. $125,000

答案: 请关注公众号【大象答案】查看答案

问题 35: 35. The amount of
income generated by the investment is a better test of profitability than the
return on investment.

选项:

答案: 请关注公众号【大象答案】查看答案

问题 36: 36. The income
percentage of revenue is determined by multiplying return on investment by the
capital turnover.

选项:

答案: 请关注公众号【大象答案】查看答案

问题 37: 37. ROI = income (orprofit) / investment.

选项:

答案: 请关注公众号【大象答案】查看答案

问题 38: 38. In all ROIcalculations, invested capital should be measured as an average for the periodunder review.

选项:

答案: 请关注公众号【大象答案】查看答案

问题 39: 39. ROI= return on sales / capital turnover.

选项:

答案: 请关注公众号【大象答案】查看答案

问题 40: 40. Return on sales =revenue / income.

选项:

答案: 请关注公众号【大象答案】查看答案

问题 41: 41. Capital turnover =revenue / invested capital

选项:

答案: 请关注公众号【大象答案】查看答案

问题 42: 42. Return on sales canbe increased by increasing expenses.

选项:

答案: 请关注公众号【大象答案】查看答案

问题 43: 43. Capital turnover can beincreased by decreasing investment.

选项:

答案: 请关注公众号【大象答案】查看答案

问题 44: 44. Increasing capitalturnover is one of the advantages of implementing the JIT philosophy.

选项:

答案: 请关注公众号【大象答案】查看答案

问题 45: 45. Cost of capital isthe company’s cost of capital multiplied by the amount of the investment.

选项:

答案: 请关注公众号【大象答案】查看答案

问题 46: 46. ROI tells us how much acompany’s after-tax operating income exceeds what it is paying for capital.

选项:

答案: 请关注公众号【大象答案】查看答案

问题 47: 47. EVA = adjustedafter-tax operating income – (cost of invested capital – a percentage xadjusted average invested capital).

选项:

答案: 请关注公众号【大象答案】查看答案

问题 48: 48. When a companymeasures performance using residual income, managers tend to invest in anyproject earning more than the cost of capital and thus raise the firm’s totalprofits.

选项:

答案: 请关注公众号【大象答案】查看答案

问题 49: 49. When companies maximizeresidual income, they are maximizing their rate of return, a percentage.

选项:

答案: 请关注公众号【大象答案】查看答案

问题 50: 50. In general, forcompanies using ROI, the most profitable divisions have more incentive toinvest in new projects than do the least profitable divisions.

选项:

答案: 请关注公众号【大象答案】查看答案

问题 51: 51. In general, use ofresidual income or EVA will promote goal congruence and lead to betterdecisions than using ROI.

选项:

答案: 请关注公众号【大象答案】查看答案

问题 52: 52. Most companies useresidual income in evaluating projects, not ROI.

选项:

答案: 请关注公众号【大象答案】查看答案

问题 53: 53. In measuring the performance of a divisionmanager, stockholders' equity should not be used as the amount of investedcapital.

选项:

答案: 请关注公众号【大象答案】查看答案

问题 54: 54. In measuring income,either the net book value or the gross book value can be used.

选项:

答案: 请关注公众号【大象答案】查看答案

问题 55: 55. Possible definitionsof invested capital include total assets employed and stockholders’ equity.

选项:

答案: 请关注公众号【大象答案】查看答案

问题 56: 56. ROI is computed as:

选项:

• A. income percentage of revenue x return on sales

• B. capital turnover x return on sales

• C. residual income x capital turnover

• D. cost of capital x income percentage of revenue

答案: 请关注公众号【大象答案】查看答案