2026年知到答案 P1管理会计 最新知到智慧树满分章节测试答案

第一章 单元测试

1、 问题:

Which of the following statements is correct?（ ）

选项：
A:Management accounting never considers historic information
B:Management accounting is a sub-set of cost accounting
C:Management accounting is more highly regulated than cost accounting
D:Management accounting provides more useful information for management than financial accounting
答案: 【
Management accounting provides more useful information for management than financial accounting
】

2、 问题:

Which of the following wage costs would not be classified as direct labour?（ ）

选项：
A:Assembly workers
B:A stores assistant in a storeroom
C:Plasterers in a building company
D:An audit clerk in an accountancy firm
答案: 【
A stores assistant in a storeroom
】

3、 问题:

The total of all direct costs of production is also known as:（ ）

选项：
A:Variable cost
B:Fixed cost
C:Prime cost
D:Relevant cost
答案: 【
Prime cost
】

4、 问题:

Which of the followings are true about the main purposes of management accounting? （ ）

选项：
A:Planning
B:Control
C:Decision making
D:Reporting
答案: 【
Planning
Control
Decision making
】

5、 问题:In the long term, all costs are controllable.（ ）
选项：
A:对
B:错
答案: 【
对
】

第二章 单元测试

1、 问题:

A company produced 5,000 units of Product A last month. The opening and closing inventory of Product A was 400 units and 900 units respectively. The Standard cost card for Product A was as follows:
                                                                   $ per unit
Selling price                                                   20.0
Direct costs                                                     6.0
Variable production overhead costs                3.5
Fixed production overhead costs                    5.9
Gross profit                                                     4.6
What is the gross profit for Product A last month, using absorption costing? （ ）

选项：
A:52,500
B:47,250
C:23,000
D:20,700
答案: 【
20,700
】

2、 问题:

A company produced 21,000 units of Product A last month, but the actual sales were only 18,000 units. The Standard cost card for Product A was as follows:
                                                   $ per unit
Selling price                                   65.0
Direct materials                             15.0
Direct labor                                     8.0
Variable overhead                           2.0
Fixed overhead                              10.0
What is the gross contribution for Product A last month, using marginal costing?（ ）

选项：
A:720,000
B:540,000
C:840,000
D:630,000
答案: 【
720,000
】

3、 问题:

If inventory levels have increased during the period. the profit calculated using marginal costing when compared with that calculated using absorption costing will be:（ ）

选项：
A:Higher
B:Lower
C:Equal
D:Impossible to answer without further Information
答案: 【
Lower
】

4、 问题:

Which of the following would be considered to be disadvantages of using marginal costing in order to set the selling price of a product? （ ）

选项：
A:The mark- up is more arbitrary than that used in full cost plus pricing
B:It gives management the option of pricing below total cost when times are bad, in order to fill capacity.
C:It ignores relevant costs and opportunity costs.
D:It ignores the presence of scarce resources.
答案: 【
The mark- up is more arbitrary than that used in full cost plus pricing
】

5、 问题:Marginal costing treats fixed production overheads as a period cost, absorption costing treats fixed production overheads as a product cost.（ ）
选项：
A:对
B:错
答案: 【
对
】

第三章 单元测试

1、 问题: Activity-based costing is a system that:（ ）
选项：
A:Allocates overhead based on volume-related measures
B:Accumulates overhead costs for each department
C:Assigns costs to activities based on their use of resources
D:Ignores any costs that are not direct costs
答案: 【
Assigns costs to activities based on their use of resources
】