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Thefollowingstatementsrelatetolife-cyclecosting:

A、(i)only

B、(i)and(ii)only

C、(i)and(iii)only

D、(i),(ii)and(iii)

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Whichofthefollowingstatementsrelatingtoafixedbudgetiscorrect?

A、Shouldneverbepreparedasithasnopurpose

B、Isusefulinevaluatingamanager’sperformancebycomparingactualcostsagainstplannedcosts

C、Showsplannedresultsattheoriginalbudgetedactivitylevel

D、Ischangedonlyiftheactuallevelofactivityisdifferentthanoriginallybudgeted

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答案解析：Thisiswhatismeantbyafixedbudget.

Thefollowingstatementsrelatetospreadsheets:

A、1,2and3only

B、1,2and4only

C、1,3and4only

D、2,3and4only

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答案解析：(1)isnottrue.Text-basedfilesarebetterstoredinadatabase.

Whichofthefollowingstatementsrelatingtoaflexiblebudgetiscorrect?

A、Itispreparedwhenmanagementcannotagreeonobjectivesforthecompany

B、Itprovidesbudgeteddataforvariouslevelsofactivity

C、Ittakesaccountofthecostbehaviorofvariablecostsonly

D、lexiblebudgetsdonotneedtobeflexedforcomparisonwithactualresults

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答案解析：Flexiblebudgetswillalsotakeintoaccountthecostbehavioroffixedcosts(e.g.iftheyare“stepped”).Forcomparisonwithactualresultsthe“closest”flexiblebudgetwillbeflexed.

Howwillthecomparisonofdifferencesbetweenactualandplannedresultsbereported?

A、Inthecompany’spublishedfinancialstatements

B、Inaninternalauditor’sreporttotheboardofdirectors

C、Orallyindepartmentalmeetings

D、Inwrittencontrolreportstomanagement

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Whichofthefollowingisafeatureofafixedbudget?

A、budgetwhichignoresinflation

B、budgetusedonlyforfixedcosts

C、budgetforasinglelevelofactivity

D、budgetforasingleproduct

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Whichofthefollowingarebenefitsofusingactivitybasedcosting?

A、1only

B、1and2only

C、2and3only

D、1and4only

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答案解析：ABCisaformofabsorptioncostingandthereforeinvolvesapportionment(so(2)and(3)arenottrue).ABCisparticularlyusefulwhenmultipleproductsconsumecostsofdifferentactivitieswhicharedrivenbydifferentfactors.

Whichofthefollowingdescribestargetcosting?

A、methodofcostingthatsetsatargetcostbysubtractingadesiredprofitmarginfromacompetitivemarketprice.

B、methodofcostingthatsetsatargetpricebyaddingadesiredprofitmargintoactualcost.

C、methodofcostingthattargetsselectedbusinessdepartmentsandaimstominimisetheircosts.

D、methodofcostingwhosetargetistoreduceunitcostwithoutimpairingvaluetothecustomer.

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答案解析：Targetcostingisusedwhenthereisacompetetivemarketpricefortheproductofservice.

Whatdothecostsinaflexedbudgetrepresent?

A、Originalcostsatthefixedbudgetactivitylevel

B、ctualcostsforthebudgetedactivitylevel

C、udgetedcostsfortheactualactivitylevelachieved

D、ctualcostsforactuallevelofactivitylevel

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Whatistheprimarydifferencebetweenafixedbudgetandaflexiblebudget?

A、fixedbudgetcontainsonlyfixedcosts,whileaflexiblebudgetalsocontainsvariablecosts

B、fixedbudgetreflectsdifferentactivitylevels,whileaflexiblebudgetispreparedforasinglelevelofactivity

C、fixedbudgetispreparedforasinglelevelofactivity,whileaflexiblebudgetispreparedfordifferentactivitylevels

D、fixedbudgetcannotbeflexedtoanactuallevelofactivity,whileaflexiblebudgetcan

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答案解析：Bothfixedandflexiblebudgetscanbeflexedtoanactuallevelofactivity.